For the purposes of this Act, an approved agricultural or fisheries project includes —
(a) the purchase of agricultural or fisheries inputs including —
(i) plants, animals, seeds, seedlings, hatching eggs, fingerlings and post-larvae,
(ii) irrigation equipment and materials or other watering systems,
(iii) aquaculture equipment,
(iv) fishing equipment and safety gear,
(v) banana industry equipment,
(vi) waste disposal systems,
(vii) soil and water conservation systems,
(viii) general livestock supplies,
(ix) bee keeping supplies, (Amended by Act 8 of 2022)
(x) greenhouses, (Substituted by Act 8 of 2022)
(xi) any other tools, equipment or materials to be used for producing, processing or providing approved agricultural or fisheries product; (Inserted by Act 8 of 2022)
(Amended by Act 8 of 2022)
(ab) sea moss supplies including —
(i) 5mm and 6mm polypropylene rope,
(ii) 12mm and 14mm polypropylene rope,
(iii) twine,
(iv) weighing scales,
(v) sea moss planting materials or seedlings,
(vi) plastic net tubing for sea moss farming,
(vii) water quality analysis equipment,
(viii) snorkelling equipment, such as, mask, snorkel, wet suit and booties;
(Inserted by Act 8 of 2022)
(ac) hydroponic or aquaponic system supplies —
(i) water quality testing kit,
(ii) air pumps or air blowers,
(iii) air stones or air diffusers,
(iv) airline tubing,
(v) pH meter,
(vi) pond liners,
(vii) planting net cups and other growing containers,
(viii) water hose,
(ix) plumbing material, including PVC pipes and fittings,
(x) two hundred gallon and above water tanks,
(xi) floating rafts,
(xii) hand nets,
(xiii) growing media such as, oasis, rockwool grow blocks,
(xiv) chelated iron,
(xv) seedling trays, and
(xvi) grow light, such as UV lights;
(b) establishing, developing and equipping a facility;
(c) the introduction of clean and renewable energy;
(d) the purchase of a boat or fishing vessel in support of the agricultural project; and
(e) in the case of aquaculture, sea moss production, hydroponics, aquaponics and other agricultural enterprise, the purchase of a commercial motor vehicle for an approved agricultural or fisheries project if the vehicle is purchased with an exemption granted under section 13 and has the FAR licence plate for farming activities issued under the Motor Vehicles and Road Traffic Act. (Substituted by Act 8 of 2022)