Tracking delivery on manifesto promises

Introduce an online system for tax assessment, filing, paying, and refunding of excess tax incorporated with a mobile application.

Why this status: The government’s official national policy repeats this economic or tax commitment as a key activity. This is a formal implementation direction, but no nationwide completion evidence is shown, so the promise remains in the works.

Categorize goods applicable for VAT and introduce a different tax rate for each category.

Why this status: Stalled. Current Inland Revenue guidance shows a single 18 percent standard VAT rate and 18 percent for financial services, with 0 percent largely limited to export supplies. It does not establish the promised differentiated VAT rates by domestic goods category.

Introduce a 0% VAT rate for essential food items including locally produced milk & eggs, infant milk, drugs, schoolbooks, stationeries & equipment, magazines & journals, library services, agricultural equipment, fertilizer, solar panels & accessories, machinery for renewable energy generation, motor vehicle and equipment used by a disabled person, locally manufactured software and IT related services, and computers, research and development services.

Why this status: Stalled. Current Inland Revenue guidance continues to list the zero VAT rate for exports and a limited historical tourism concession, while the standard rate remains 18 percent. It does not record the promised zero rate for the listed domestic essential goods and services; the 2025 and 2026 VAT amendments did not implement that package.

Introduce Point of Sales (POS) systems and digital invoicing to streamline VAT collection.

Why this status: Partly delivered. The Inland Revenue Department introduced a legally binding revised VAT invoice format from July 2026, including API-based reporting to strengthen digital tax administration. That advances digital invoicing, but the evidence does not establish the separate Point-of-Sale rollout promised for VAT collection.

Increase the tax depreciation allowance for deductible expenses on the purchase of machinery and equipment up to 120% of capital expenditure for companies to stimulate production.

Increase the annual tax threshold for individual income tax from Rs. 1.2 million to Rs. 2.4 million and revise the tax rates and tax brackets on a fair basis.

Why this status: Partly delivered. The 2025 Inland Revenue amendment increased personal relief from Rs. 1.2 million to Rs. 1.8 million and revised income-tax bands from April 2025, but it did not reach the Rs. 2.4 million annual threshold promised in the manifesto.

Introduce a unique digital identification code (UDI) to every citizen to liaise with the government to access public services.

Why this status: Under way. The Government has initiated the Sri Lanka Unique Digital Identity project, intended to give Sri Lankans a secure biometric digital identity, and has approved a linked Government Super App for access to public services. The reviewed sources describe project implementation and planned issuance, not universal rollout to every citizen.

Integrate the operations of the Excise Department, Sri Lanka Customs, Department of Motor Traffic, and Land Registry Office with the Inland Revenue Department to ensure tax efficiency and fairness.

Why this status: The government’s official national policy repeats this economic or tax commitment as a key activity. This is a formal implementation direction, but no nationwide completion evidence is shown, so the promise remains in the works.

Implement measures to expedite the collection of taxes in arrears.

Why this status: Under way. The President's Office says the Inland Revenue Department is pursuing programmes to recover outstanding tax arrears, alongside restructuring, digitalisation and national e-invoicing work. This is evidence of an active implementation programme, but it does not yet demonstrate that arrears collection has been comprehensively expedited across the system.

Provide training and capacity development for the officials of the Inland Revenue Department.

Why this status: The government’s official national policy repeats this economic or tax commitment as a key activity. This is a formal implementation direction, but no nationwide completion evidence is shown, so the promise remains in the works.

Establish a new dedicated unit for designing and implementing tax policies with a special section on international transactions.

Why this status: The government’s official national policy repeats this economic or tax commitment as a key activity. This is a formal implementation direction, but no nationwide completion evidence is shown, so the promise remains in the works.

Create inclusive theaters and sports facilities to enhance the artistic and cultural participation of persons with disabilities.

Why this status: The government’s official national policy repeats this commitment as a disability or elderly-care key activity. That establishes a formal implementation direction, but no nationwide completion evidence is shown, so the promise remains in the works.

Enforce standards and provide specialized transport services to facilitate the use of public and private transportation for persons with disabilities.

Why this status: A low-floor priority bus service for persons with disabilities and special needs was launched at Makumbura as a joint government pilot, with passenger information through a mobile app. This is direct transport-access delivery, but it is a pilot rather than the comprehensive system promised.

Ensure the safety and accessibility of persons with disabilities when designing buildings by enforcing relevant building codes and standards.

Why this status: Under way. The 2026 Budget identifies revision of disability-accessibility regulations to international standards as a priority and allocates funds for accessibility improvements at public locations. The new regulations and sector-wide enforcement are not yet evidenced.

Provide legal support and ensure access to courts for persons with disabilities.

Why this status: The government’s official national policy repeats this commitment as a disability or elderly-care key activity. That establishes a formal implementation direction, but no nationwide completion evidence is shown, so the promise remains in the works.

Provide priority pass cards to facilitate the identification and access to services for persons with disabilities.

Why this status: The government’s official national policy repeats this commitment as a disability or elderly-care key activity. That establishes a formal implementation direction, but no nationwide completion evidence is shown, so the promise remains in the works.

Introduce health facilities for the early identification of autism and other developmental disabilities and intervene to minimize their development.

Why this status: The government’s official national policy repeats this commitment as a disability or elderly-care key activity. That establishes a formal implementation direction, but no nationwide completion evidence is shown, so the promise remains in the works.

Expand financial assistance for low-income families with persons with disabilities to engage in self-employment.

Why this status: Delivered substantially as promised. The Ministry's progress report records that self-employment assistance for low-income persons with disabilities was increased from Rs. 40,000 to Rs. 50,000. This is a direct expansion of the financial assistance specified in the pledge.

Enforce the allocation of 3% of jobs in public and private sectors for the disabled community, and gradually increase this quota to 5%.

Why this status: Under way. The 2026 Budget acknowledges that the existing 3 percent government-employment allocation for persons with disabilities has not been properly implemented, commits to recruit that 3 percent in future public-service recruitment, and proposes a private-sector wage subsidy. It does not yet demonstrate enforcement in both sectors or the promised increase to 5 percent.

Provide vocational guidance and counseling services for persons with disabilities.

Why this status: The government launched an employment programme that registers jobseekers with disabilities, connects them with employers, and gives a time-limited wage subsidy. It is a concrete vocational and placement-support mechanism, though it does not yet establish universal counselling coverage.

Ensure communication and IT facilities in primary and secondary schools for students with disabilities.

Why this status: The government’s official national policy repeats this commitment as a disability or elderly-care key activity. That establishes a formal implementation direction, but no nationwide completion evidence is shown, so the promise remains in the works.

Establish special education and child development resource centers in every educational zone.

Why this status: The government’s official national policy repeats this commitment as a disability or elderly-care key activity. That establishes a formal implementation direction, but no nationwide completion evidence is shown, so the promise remains in the works.

Provide facilities for sign language interpreters in public and private institutions.

Why this status: The government’s official national policy repeats this commitment as a disability or elderly-care key activity. That establishes a formal implementation direction, but no nationwide completion evidence is shown, so the promise remains in the works.

Expand knowledge and awareness of inclusive education among schoolteachers, NGO representatives, and university lecturers.

Why this status: The education-reform programme includes training teachers and other key stakeholders on educating students with special needs, and the Ministry's transformation plan also calls for strengthening teacher educators and training NCOE lecturers. This is credible progress toward the pledge, but the public evidence does not show completed nationwide training or comparable outreach to NGO representatives, so it should not be rated kept.

Ensure inclusive education for school students with disabilities.

Why this status: Implementation is underway but not complete. The 2026 Budget funds a Rs. 5,000 monthly allowance for low-income disabled schoolchildren specifically to improve participation in inclusive education, while the Prime Minister described a phased programme to equip at least one school in each education administrative zone. The same official statements acknowledge that participation remains low, so the evidence supports active rollout rather than a fulfilled nationwide guarantee.