DESCRIPTION OF THE FOREST REVENUE SYSTEM

Forest revenues in Lesotho are collected from the State Forest Reserves, which comprise 12,000 hectares of eucalyptus and pine plantations that are controlled by the government. The charges set-out below (for headloads, felled trees and standing trees) apply only to forest products harvested from these reserves. Private forest owners and co-operative forest owners are free to sell and charge whatever they want for their forest products. Natural forest areas are controlled by traditional authorities.

There are five different ways in which roundwood is measured and charges are assessed in Lesotho: headloads; standing trees; felled trees; stacked fuelwood; and poles.

Charges for headloads

This is a traditional measure of roundwood, best suited to branches and small diameter stems of less than 7 cm diameter at breast height (dbh). An average headload is estimated to equal approximately 30 kg of wood (in practice, weight and volume are not assessed when wood is sold this way). Changes (i.e. the tariff rate for a headload) are made periodically by Orders published in the Government Gazette. The charge for a headload of wood was set at 50 lisente in 1986 and was increased to 60 lisente in 1988. This charge remains in operation to date.

Charges for standing trees

The charge for felling a standing tree is assessed from tariff tables, by measuring the dbh (overbark) of the tree. The measured dbh is rounded up or down to match a volume in the tables, from which the charge is then derived. The charges in the tariff tables are based on a charge of M 22.50 per cubic metre. This charge was set in 1988 and remains in operation to date.

Charges for felled trees

Volume and charges for felled trees are assessed in basically the same was as for standing trees. Volume is assessed from tariff tables by measuring the dbh (overbark) of the felled tree. The height of the stump is measured in order to estimate where the dbh-point would have been on the standing tree (note, however, that the stump height should generally not exceed 10 cm). The charges in the tariff tables for felled trees include a 14 percent allowance to cover the cost of felling and extraction. Therefore, the charges in the tariff tables are based on a charge of M 25.75 per cubic metre. This charge was set in 1988 and remains in operation to date.

Where average tree sizes are small, felled trees are sometimes pre-bundled into parcels of set value (e.g. M 2.00). Fieldworkers supplied with callipers or diameter tapes and tariff tables in order to perform this task. Sold stacks of trees are marked with timber crayon.

Charges for fuelwood

Fuelwood is cut to into lengths of 1.4 metres and stacked between pairs of upright sticks spaced 1 metre apart. Each layer of fuelwood is stacked with the largest ends in the same direction but alternate layers are reversed. Stacks are built up to a height of either 1 metre or 0.5 metres high. The solid volume of each stack is assumed to be 1 cubic metre, in the case of stacks 1 metre high, or 0.5 cubic metres, in the case of stacks 0.5 metres high.

The charge for fuelwood is based on a wood price of M 22.50 per cubic metre (solid volume), plus a 14 percent addition to cover the cost of crosscutting, extraction and stacking. Thus, the charge for a 1 metre high stack is M 25.65 and the charge for a 0.5 metres high stack is M 12.83.

Charges for poles

In order to assess charges for poles, pole volumes are obtained from log volume tables. This is done by measuring pole lengths and mid-diameters and reading the corresponding values from the log volume tables. With poles longer than 5 metres in length, each log is divided in portions of 3 metres length and the total volume is estimated by adding together the volume of the individual portions (estimated from the log volume tables). For debarked poles, the volume derived from the log volume tables is multiplied by 1.15 to convert from an underbark to an overbark measure of volume.

The charge for poles is also based on a wood price of M 22.50 per cubic metre. In addition to this, a charge of M 5.00 per pole is added to cover the cost of selection plus, in the case of debarked poles, a charge of M 5.00 per pole is added to cover the cost of debarking.

Currently, there are no charges on the harvesting of non-wood forest products or the use of forests for other services. Communities are given permits free of charge to graze their animals, especially in winter when they cannot get any good grasses outside the forests. Most forest services (e.g. forest recreation) are still free and there is not a well-established ecotourism industry in Lesotho.

Lesotho does not produce any sawnwood, wood based panels, pulp or paper. All of these items are imported from the Republic of South Africa. The only charge on these products is VAT, which is collected at the border. There are no specific forest charges on forest product production or trade in forest products.

The only other charges levied on the forestry sector in Lesotho are penalties for breaking forestry laws or regulations. These penalties have recently been revised, to encourage communities to look after their planted trees as well as to protect trees in the State Forest Reserves. An extract form the 1998 Forestry Act describing these penalties is given in Box 1 below.