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Investor Presentaiton

FINANCING SUSTAINABLE TOURISM IN KHYBER PAKHTUNKHWA Hospitality Sector Revenue in KP over the last 5 years 400 350 300 250 214 200 165 162 (Rs in million) 150 100 0 2015-2016 2016-2017 2017-2018 2018-2019 Source: KPRA Annual Reports 15 (various years) 309 2019-2020 370 The Excise and Tax department charges a tax on hotels which is levied and collected annually. The tax is payable by the owner or management of an establishment at the rate of 10% of room rent per day, on the basis of fifty percent of the total number of rooms available in the concerned hotel. However, in accordance with constitutional provisions this money also goes into the collective provincial pool. Although the revenue from the tourism industry going to the Provincial Consolidated Fund cannot be ring-fenced in a way that the proceeds are invested back into the tourism sector, the various Development Authorities operating within the province have the mandate to do that. The Tourism Act of 2019 establishes a Tourism Authority for KP and sets up a Tourism Fund which is managed by the Authority and can be spent directly on tourism development in the region. Additionally, the more localized acts such as the Galliyat Development Authority, Kaghan Development Authority and the upcoming Upper Swat Authority follow similar models. These authorities have the autonomy to decide how and where to spend the revenue generated through various instruments at their disposal, described in Annex A (a). 15 Khyber Pakhtunkhwa Revenue Authority, KPRA. Annual Report (Various Years). 20 20
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