• Development of new clonal varieties, which are more productive and of higher quality.
• Irrigation infrastructure that will generate significant and almost immediate increases in yields.
• Upgrading of existing tea processing facilities and building new processing plants.
• Production and processing of specialty teas such as green tea and hibiscus for export
Incentives related to these opportunities are general and include;
• 100 % investment allowance on qualifying expenditure for new building and machinery
• Allowances of up to 40 % for used buildings and machinery
• Loss carry forward of up to seven years, enabling companies to take advantage of allowances
• Additional 15 % allowance for investment in designated areas of the country
• Duty-free direct importation of building materials for factories and warehouses
• Free repatriation of dividends, profits, and royaltie