Fijian families and business owners dealing with the stress of termite damage will soon have extra financial support as Cabinet has approved an amendment to Section 28 of the Income Tax Act 2015. This decision recognises what communities have been saying for years. The Asian Subterranean Termite infestation is not a small household problem. It is a crisis that has eaten into homes, farms, and livelihoods across several parts of Fiji.

Right now, Section 28 allows property owners to claim a tax deduction for money set aside in a reserve fund to help with repairs after natural disasters such as cyclones, tidal waves, or landslides. For commercial, industrial, and agricultural buildings, this deduction is capped at 1.5 per cent of the building’s replacement cost. For households, the deduction is limited to either 1.5 per cent of the replacement cost or 500 dollars, whichever is lower.

The new amendment will widen the scope of the Natural Disaster Reserve so it also covers declared biosecurity emergencies. This includes the ongoing Asian Subterranean Termite infestation, which has been declared a national threat. Once the amendment is passed, affected property owners will be able to use their reserve funds in a tax effective way to help with repairs or rebuilding damaged structures.

For many families with homes slowly being eaten from the inside out, this change brings a sense of relief. It means that financial tools usually designed for cyclone season can now be used for a silent disaster that has been spreading through communities for more than a decade.

The Bill to introduce these changes will be drafted with support from the National Disaster Management Office. This ensures the policy remains practical for people who need help right now and aligns with the broader national response to termites.

For homeowners watching their walls crumble and farmers losing equipment sheds and storage houses, this amendment is a step toward helping them rebuild without carrying the burden alone.