Features
Realities of Taxation and Significance of Tax Planning in individual Wealth Creation
By Chandu Epitawala
There is much discussion in Sri Lanka since the last Budget about increases in taxation and its impact on individuals (especially the middle class). There’s even some suggestion of a brain drain of skilled professionals looking for greener pastures resulting from that. Since all my previous Notes explored ways of improving the individual financial situation through personal financial management, investments, retirement planning etc., I thought it opportune to explore (in this Note 6) the issue of taxation on long-term, individual Wealth creation.
As the income level of an individual increase over time, the issue of taxation and tax planning becomes critically important. In fact, it’s so important many relocate from one tax jurisdiction to another to avoid paying (not evading taxes which is illegal) excessive taxes or to simply reduce their tax liability (and increase their savings). As far as SL migrants to the West are concerned, people are migrating from a relatively low tax regime (admittedly with poor public infrastructure and services) to a high tax (high cost) environment!!! If one is migrating (maybe for a limited time period) to tax-free (or very low) Dubai or a similar country/jurisdiction or migrating for reasons other than economic (political, security etc.) reasons, however, a case or justification can be made.
To give some macro background and context to the discussion on Taxation, Taxes in any country is generally applied or imposed by governments mainly in three broad areas of economic activity.
Income – Corporate or Individual – is the fairest way to collect taxes but is often difficult for governments in the developing world as the institutions and systems are weak and inefficient Consumption – Sales taxes, VAT, Customs/Import Duty etc. – easier for governments to collect as there is little room for consumers to avoid but regressive in nature (unfair on the lower income groups) as it’s not linked to the income. Unfortunately, the bulk of GoSL revenue is derived from this tax category.
Wealth – Mainly Capital Gains Taxes (CGT), Inheritance Taxes, Property Taxes
At the Macro level, it’s also essential to keep in mind that, other than in oil-rich countries, all other governments rely on taxation to provide good/high-quality infrastructure and public services. Some countries like Denmark annually collect as high as 45% of its GDP in Taxes while SL collects only 8%!!! OECD average is 33%. Tax collection in most other middle-income countries is in the 20s. So unless a country has oil wealth/revenue, high-quality public infrastructure and services (seen in the West) come at a price often hidden or disguised (i.e. Consumption Taxation). As they say, there is no free lunch.
Also, if you examine the case in Sri Lanka vis-a- vis the rest of the World, 80% of government revenue is raised from easy to collect consumption related taxes and wealth related taxes are very low or non-existent. So many consumer items (especially the imported ones) ranging from F&B items to vehicles are expensive/out of reach for locals earning in rupees. Many individuals/businesses who should be paying income tax escape paying their fair share of taxes because the government is unable to capture them in the tax net. It’s a well-known fact that there are less than a million income tax payers in the country (of 21 Mn). It is also well known that many high-income earners in the country, from businessmen to professionals such as tuition masters, doctors, lawyers etc., pay no (not in the tax net at all) or very little income tax.
So I would strongly argue that the government should rationalize tax collection efforts by reducing consumption-related taxes and increasing the income-related tax net or tax base and take a serious re- look at wealth related taxes, especially property taxes and capital gains tax, to create a fairer society and bring SL on par or closer with other countries in Asia and the world. The natural question for the GoSL is to ask, ” if someone is not in the tax net, where would that person/entity park/invest those extra funds?” The answer is often in real estate (land, apartments etc.) and jewellery, stocks etc., to a lesser extent. So, it makes sense to tax property (worth over Rs. 30 Mn or so) at a higher rate.
Let us look at or compare some taxes or tax rates in SL with other countries around the world to put things in perspective from the taxpayers’ or Individual citizens’ perspective. Remember, the principle of taxation is generally based on the “Residence” of the individual. If an individual resides in a country for more than 182 days in a tax year/calendar year, that individual comes under the tax jurisdiction of that location (In the case of an entity or corporate body where it’s incorporated). Also, tax avoidance (using loopholes, exemptions etc.) is legal, and tax evasion (not declaring all your income to the tax authority) is illegal in many jurisdictions, even a criminal offence in some countries.
To do a meaningful comparison among various countries, one has to consider different cost structures or Purchasing Power Parity (PPP) among countries. Roughly speaking, earnings of $1000 a month in Colombo can be compared to earnings of $3000/month in Dubai and approximately $ 4000/month in Melbourne or London. Exceptions to the rule do exist; such as even with high taxes and other cost of living conditions, it would be easier or affordable to have a decent vehicle in most countries other than in SL due to high import taxes on vehicles (which is admittedly an aspiration of many middle-class Lankans). On the other hand, in SL, it would be more affordable to have domestic help (i.e. nanny, cook, gardner, cleaner, driver etc.) than in those countries. I doubt those eager to migrate from SL to greener pastures of the developed world/West (mostly English-speaking western countries) take taxes in those countries into account when they decide to migrate.
Also, in a digital world where many jobs can be done remotely or online, and incomes can be derived from multiple sources and in multiple currencies, it is advisable to be in a low-tax jurisdiction (not to mention a low-cost location) which in turn help build wealth in the long run. Despite the recent tax increases in SL, I would argue that income tax in SL is still not high ($1000/Rs.350,000 monthly income is effectively taxed at 15% or Rs.52,000) compared to many developed countries (destinations for most SL migrants) and things like Property Taxes (Municipality Rates in SL) are still extremely low as they are not calculated on the market price of property including land value (in SL only the house or building is considered) like in most other countries.
Let us now consider some differences in taxes and their impact on Individual incomes, expenses, lifestyles and wealth using real-life examples and figures given below.If one earns $100,000 in London or Dubai, the person who lives in Dubai is $38,000 better off every year (than in the UK due to taxes), and over 10 years, this can translate into $500,000 extra accumulated savings (without counting the returns from investments etc.).
About six months ago, at the height of oil prices ($120 a barrel in the global market), the UK was selling a 95 Octane Liter at Sterling 2/Liter, and SL was selling the same product at Sterling 1/Liter (Rs.450/-). What do you reckon the difference is? Largely due to consumption taxes in the UK. A similar result if one considered a pint of beer (or most other consumer items) at a pub/mall in the UK and SL.

I have a friend in LA who pays $3,000 a month ($36,000/year) in Property Taxes on his $ 2mn property (garbage collection is an additional fee!!). This roughly works out to 1.7% of Property Tax (in most countries, Property Tax ranges between 0.3% to 2.5%) on the market value of the property every year. Some countries have a lower rate for inherited property or the primary property one lives in and a higher rate for any additional or Investment properties. Many other examples from all over the world can be given. I challenge the reader (who happens to own Property) in SL to calculate his Municipality rates as a percentage of the current market value of his/her property (including the land) and compare it with the above % range. An apartment in Colombo City which is worth Rs.100 Mn today, is paying only about Rs. 40,000 a year or 0.04% in Municipality Rates. In my case (an old, renovated House), it is only about 0.002% annually!!!!
Elon Musk (of Tesla, Twitter etc.) made some $ 11 bn in Capital Gains last year from selling Tesla shares while still a resident of California. The CGT on that was 50%!!! (37% Federal CGT and 13% CA State CGT). In the Colombo Stock Market, a similar transaction generating even billions of Rupees in Capital Gains for an Investor will attract zero CGT from the GoSL!!! By the way Mr Musk has since moved to Texas, where the State CGT is zero.
NHS Consultant Doctor in the UK who earns Sterling 150K to 170K a year pays upwards of 40% in Income Taxes, not to mention the high indirect Consumption/Sales Taxes, Property Taxes etc., as demonstrated above. A similar situation exists in any other developed country like Australia or Canada. You can ask a doctor/lawyer friend of yours in SL who has a successful private practice how much (%) of the actual earnings they pay in taxes. Or simply look at their lifestyles, and you might get the answer.
In Japan, Inheritance Taxes can go as high as 60% of the Wealth transferred to the next generation. In UK, it can range from 20-40%. SL has no such thing as Inheritance Tax (it was abolished in the 80s).
These are some of the real-life, actual examples that came to my mind. The big difference lies in income related taxes (poor/narrow tax base as well as lower rates), Capital Gains Tax and Property Taxes. Compare/contrast any number of jurisdictions or compare the SL situation with Dubai and a developed country such as the US, UK or Australia (favourite destinations for SL migrants) to highlight the impact of taxes on the standard of living as well as what one can potentially save/invest in building long term wealth. Artificial Intelligence-assisted ChatGPT will quickly do a better job in comparing these figures and rates. The following matrix will give a quick evaluation of the pros and cons of each location.
In conclusion/summary, the general thrust of my argument is as follows;
At a macro level (from the GoSL perspective) application of taxation principles and efficiency of Income Tax collection in SL needs a radical rethink and overhaul to increase the overall tax collection from the current 8% of GDP to at least 18% without hurting the lower and middle income/wealth groups. This should be done by shifting the tax focus from consumption based taxation to wealth based taxation and widening the Income Tax base so that no one (especially in the high-income groups) escapes the income tax net. Public trust in the government (with responsible handling/spending of tax money) must be restored.
Taxes in SL are significantly lower than in developed countries, but a place like Dubai, where there are few or no taxes but high-quality public infrastructure and services, offer the best of both worlds or takes the top spot.
There is a noticeable and growing global trend where many individuals (including many retirees) in high-cost/high taxes Countries seek to relocate to other low-cost, low taxes countries/locations such as Portugal, Indonesia, Thailand, Peurto Rico, Panama, Mexico etc. etc. (many of these countries now offer long term Visa schemes) precisely to enjoy a better quality of life/standard of living while enjoying warmer weather/beaches etc. The emerging Digital Economy and the opportunities it represents make such movements (for individuals with the right skills) and aspirations increasingly achievable (many countries now offer digital nomad visa schemes, even permanent residency visas etc.). For Sri Lanka as a country, this trend may be an opportunity to counter or somewhat reverse/mitigate the effects of the brain drain that is taking place.
Sri Lankans understandably migrating to the West (Australia, Canada, EU, UK, USA etc.) hoping for a better life or better standard of living may often be entertaining a misplaced dream. Working 10-20 years in the tax-free Middle East may be a far better option. If one pays attention to legally avoiding (not evading) high taxes/tax liability and opportunities they present to increase one’s savings over time and direct those savings to Investments with decent returns (i.e. create wealth), one can look forward to a comfortable and early retirement in any number of places (or in your home country/country of your birth where you are a first-class citizen) that offer residence to individuals with some accumulated wealth.
Features
The Venezuela Model:The new ugly and dangerous world order
The US armed forces invading Venezuela, removing its President Nicolás Maduro from power and abducting him and his wife Cilia Flores on 3 January 2026, flying them to New York and producing Maduro in a New York kangaroo court is now stale news, but a fact. What is a far more potent fact is the pan-global impotent response to this aggression except in Latin America, China, Russia and a few others.
Colombian President Gustavo Petro described the attack as an “assault on the sovereignty” of Latin America, thereby portraying the aggression as an assault on the whole of Latin America. Brazilian President Luiz Inácio Lula da Silva referred to the attack as crossing “an unacceptable line” that set an “extremely dangerous precedent.” Again, one can see his concern goes beyond Venezuela. For Mexican President Claudia Sheinbaum the attack was in “clear violation” of the UN Charter, which again is a fact. But when it comes to powerful countries, the UN Charter has been increasingly rendered irrelevant over decades, and by extension, the UN itself. For the French Foreign Minister, the operation went against the “principle of non-use of force that underpins international law” and that lasting political solutions cannot be “imposed by the outside.” UN Secretary General António Guterres said he was “deeply alarmed” about the “dangerous precedent” the United States has set where rules of international law were not being respected. Russia, notwithstanding its bloody and costly entanglement in Ukraine, and China have also issued strong statements.
Comparatively however, many other countries, many of whom are long term US allies who have been vocal against the Russian aggression in Ukraine have been far more sedate in their reaction. Compared to his Foreign Minister, French President Emmanuel Macron said the Venezuelan people could “only rejoice” at the ousting of Maduro while the German Chancellor Friedrich Merz believed Maduro had “led his country into ruin” and that the U.S. intervention required “careful consideration.” The British and EU statements have been equally lukewarm. India’s and Sri Lanka’s statements do not even mention the US while Sri Lanka’s main coalition partner the JVP has issued a strongly worded statement.
Taken together, what is lacking in most of these views, barring a negligible few, especially from the so-called powerful countries, is the moral indignation or outrage on a broad scale that used to be the case in similar circumstances earlier. It appears that a new ugly and dangerous world order has finally arrived, footprints of which have been visible for some time.
It is not that the US has not invaded sovereign countries and affected regime change or facilitated such change for political or economic reasons earlier. This has been attempted in Cuba without success since the 1950s but with success in Chile in 1973 under the auspices of Augusto Pinochet that toppled the legitimate government of president Salvador Allende and established a long-lasting dictatorship friendly towards the US; the invasion of Panama and the ouster and capture of President Manuel Noriega in 1989 and the 2003 invasion of Iraq both of which were conducted under the presidency of George Bush.
These are merely a handful of cross border criminal activities against other countries focused on regime change that the US has been involved in since its establishment which also includes the ouster of President of Guyana Cheddi Jagan in 1964, the US invasion of the Dominican Republic in 1965 stop the return of President Juan Bosch to prevent a ‘communist resurgence’; the 1983 US invasion of Grenada after the overthrow and killing of Prime Minister Maurice Bishop purportedly to ensure that the island would not become a ‘Soviet-Cuban’ colony. A more recent adventure was the 2004 removal and kidnapping of the Haitian President Jean-Bertrand Aristide, which also had French support.
There is however a difference between all the earlier examples of US aggression and the Venezuelan operation. The earlier operations where the real reasons may have varied from political considerations based on ideological divergence to crude economics, were all couched in the rhetoric of democracy. That is, they were undertaken in the guise of ushering democratic changes in those countries, the region or the world irrespective of the long-term death and destruction which followed in some locations. But in Venezuela under President Donald Trump, it is all about controlling natural resources in that country to satisfy US commercial interests.
The US President is already on record for saying the US will “run” Venezuela until a “safe transition” is concluded and US oil companies will “go in, spend billions of dollars, fix the badly broken infrastructure, the oil infrastructure, and start making money” – ostensibly for the US and those in Venezuela who will tag the US line. Trump is also on record saying that the main aim of the operation was to regain U.S. oil rights, which according to him were “stolen” when Venezuela nationalized the industry. The nationalization was obviously to ensure that the funds from the industry remained in the country even though in later times this did lead to massive internal corruption.
Let’s be realistic. Whatever the noise of the new rhetoric is, this is not about ‘developing’ Venezuela for the benefit of its people based on some unknown streak of altruism but crudely controlling and exploiting its natural assets as was the case with Iraq. As crude as it is, one must appreciate Trump’s unintelligent honesty stemming from his own unmitigated megalomania. Whatever US government officials may say, the bottom line is the entire operation was planned and carried out purely for commercial and monetary gain while the pretext was Maduro being ‘a narco-terrorist.’ There is no question that Maduro was a dictator who was ruining his own country. But there is also no question that it is not the business of the US or any other country to decide what his or Venezuela’s fate is. That remains with the Venezuelan people.
What is dangerous is, the same ‘narco-terrorist’ rhetoric can also be applied to other Latin American countries such as Columbia, Brazil and Mexico which also produce some of the narcotics that come into the US consumer markets. The response should be not to invade these countries to stem the flow, but to deal with the market itself, which is the US. In real terms what Trump has achieved with his invasion of Venezuela for purely commercial gain and greed, followed by the abject silence or lukewarm reaction from most of the world, is to create a dangerous and ugly new normal for military actions across international borders. The veneer of democracy has also been dispensed with.
The danger lies in the fact that this new doctrine or model Trump has devised can similarly be applied to any country whose resources or land a powerful megalomaniac leader covets as long as he has unlimited access to military assets of his country, backed by the dubius remnants of the political and social safety networks, commonsense and ethics that have been conveniently dismantled. This is a description of the present-day United States too. This danger is boosted when the world remains silent. After the success of the Venezuela operation, Trump has already upended his continuing threats to annex Greenland because “we need Greenland from the standpoint of national security.” Greenland too is not about security, but commerce given its vast natural resources.
Hours after Venezuela, Trump threatened the Colombian President Gustavo Petro to “watch his ass.” In the present circumstances, Canadians also would not have forgotten Trump’s threat earlier in 2025 to annex Canada. But what the US President and his current bandwagon replete with arrogance and depleted intelligence would not understand is, beyond the short-term success of the Venezuela operation and its euphoria, the dangerous new normal they have ushered in would also create counter threats towards the US, the region and the world in a scale far greater than what exists today. The world will also become a far less safe place for ordinary American citizens.
More crucially, it will also complicate global relations. It would no longer be possible for the mute world leaders to condemn Russian action in Ukraine or if China were to invade Taiwan. The model has been created by Trump, and these leaders have endorsed it. My reading is that their silence is not merely political timidity, but strategic to their own national and self-interest, to see if the Trump model could be adopted in other situations in future if the fallout can be managed.
The model for the ugly new normal has been created and tested by Trump. Its deciding factors are greed and dismantled ethics. It is now up to other adventurers to fine tune it. We would be mere spectators and unwitting casualties.
Features
Beyond the beauty: Hidden risks at waterfalls
Sri Lanka is blessed with a large number of scenic waterfalls, mainly concentrated in the central highlands. These natural features substantially enhance the country’s attractiveness to tourists. Further, these famous waterfalls equally attract thousands of local visitors throughout the year.
While waterfalls offer aesthetic appeal, a serene environment, and recreational opportunities, they also pose a range of significant hazards. Unfortunately, the visitors are often unable to identify these different types of risks, as site-specific safety information and proper warning signs are largely absent. In most locations, only general warnings are displayed, often limited to the number of past fatalities. This can lead visitors to assume that bathing is the sole hazard, which is not the case. Therefore, understanding the full range of waterfall-related risks and implementing appropriate safety measures is essential for preventing loss of life. This article highlights site-specific hazards to raise public awareness and prevent people from putting their lives at risk due to these hidden dangers.
Flash floods and resultant water surges
Flash floods are a significant hazard in hill-country waterfalls. According to the country’s topography, most of the streams originate from the catchments in the hilly areas upstream of the waterfalls. When these catchments receive intense rainfalls, the subsequent runoff will flow down as flash floods. This will lead to an unexpected rise in the flow of the waterfall, increasing the risk of drowning and even sweeping away people. Therefore, bathing at such locations is extremely dangerous, and those who are even at the river banks have to be vigilant and should stay away from the stream as much as possible. The Bopath Ella, Ravana Ella, and a few waterfalls located in the Belihul Oya area, closer to the A99 road, are classic examples of this scenario.
Water currents
The behaviour of water in the natural pool associated with the waterfall is complex and unpredictable. Although the water surface may appear calm, strong subsurface currents and hydraulic forces exist that even a skilled swimmer cannot overcome. Hence, a person who immerses confidently may get trapped inside and disappear. Water from a high fall accelerates rapidly, forming hydraulic jumps and vortices that can trap swimmers or cause panic. Hence, bathing in these natural pools should be totally avoided unless there is clear evidence that they are safe.
Slipping risks
Slipping is a common hazard around waterfalls. Sudden loss of footing can lead to serious injuries or fatal falls into deep pools or rock surfaces. The area around many waterfalls consists of steep, slippery rocks due to moisture and the growth of algae. Sometimes, people are overconfident and try to climb these rocks for the thrill of it and to get a better view of the area. Further, due to the presence of submerged rocks, water depths vary in the natural pool area, and there is a chance of sliding down along slippery rocks into deep water. Waterfalls such as Diyaluma, Bambarakanda, and Ravana Falls are likely locations for such hazards, and caution around these sites is a must.
Rockfalls
Rockfalls are a significant hazard around waterfalls in steep terrains. Falling rocks can cause serious injuries or fatalities, and smaller stones may also be carried by fast-flowing water. People bathing directly beneath waterfalls, especially smaller ones, are therefore exposed to a high risk of injury. Accordingly, regardless of the height of the waterfall, bathing under the falling water should be avoided.
Hypothermia and cold shock
Hypothermia is a drop in body temperature below 35°C due to cold exposure. This leads to mental confusion, slowed heartbeat, muscle stiffening, and even cardiac arrest may follow. Waterfalls in Nuwara Eliya district often have very low water temperatures. Hence, immersing oneself in these waters is dangerous, particularly for an extended period.
Human negligence
Additional hazards also arise from visitors’ own negligence. Overcrowding at popular waterfalls significantly increases the risk of accidents, including slips and falls from cliffs. Sometimes, visitors like to take adventurous photographs in dangerous positions. Reckless behavior, such as climbing over barriers, ignoring warning signs, or swimming in prohibited zones, amplifies the risk.
Mitigation and safety
measures
Mitigation of waterfall-related hazards requires a combination of public awareness, engineering solutions, and policy enforcement. Clear warning signs that indicate the specific hazards associated with the water fall, rather than general hazard warnings, must be fixed. Educating visitors verbally and distributing bills that include necessary guidelines at ticket counters, where applicable, will be worth considering. Furthermore, certain restrictions should vary depending on the circumstances, especially seasonal variation of water flow, existing weather, etc.
Physical barriers should be installed to prevent access to dangerous areas by fencing. A viewing platform can protect people from many hazards discussed above. For bathing purposes, safer zones can be demarcated with access facilities.
Installing an early warning system for heavily crowded waterfalls like Bopath Ella, which is prone to flash floods, is worth implementing. Through a proper mechanism, a warning system can alert visitors when the upstream area receives rainfall that may lead to flash floods in the stream.
At present, there are hardly any officials to monitor activities around waterfalls. The local authorities that issue tickets and collect revenue have to deploy field officers to these waterfalls sites for monitoring the activities of visitors. This will help reduce not only accidents but also activities that cause environmental pollution and damage. We must ensure that these natural treasures remain a source of wonder rather than danger.
(The writer is a chartered Civil Engineer specialising in water resources engineering)
By Eng. Thushara Dissanayake ✍️
Features
From sacred symbol to silent victim: Sri Lanka’s elephants in crisis
The year 2025 began with grim news. On 1st January, a baby elephant was struck and killed by a train in Habarana, marking the start of a tragic series of elephant–train collisions that continued throughout the year. In addition to these incidents, the nation mourned the deaths of well-known elephants such as Bathiya and Kandalame Hedakaraya, among many others. As the year drew on, further distressing reports emerged, including the case of an injured elephant that was burnt with fire, an act of extreme cruelty that ultimately led to its death. By the end of the year, Sri Lanka recorded the highest number of elephant deaths in Asia.
This sorrowful reality stands in stark contrast to Sri Lanka’s ancient spiritual heritage. Around 250 BCE, at Mihintale, Arahant Mahinda delivered the Cūḷahatthipadopama Sutta (The Shorter Discourse on the Simile of the Elephant’s Footprint) to King Devanampiyatissa, marking the official introduction of Buddhism to the island. The elephant, a symbol deeply woven into this historic moment, was once associated with wisdom, restraint, and reverence.
Yet the recent association between Mihintale and elephants has been anything but noble. At Mihintale an elephant known as Ambabo, already suffering from a serious injury to his front limb due to human–elephant conflict (HEC), endured further cruelty when certain local individuals attempted to chase him away using flaming torches, burning him with fire. Despite the efforts of wildlife veterinary surgeons, Ambabo eventually succumbed to his injuries. The post-mortem report confirmed severe liver and kidney impairment, along with extensive trauma caused by the burns.
Was prevention possible?
The question that now arises is whether this tragedy could have been prevented.
To answer this, we must examine what went wrong.
When Ambabo first sustained an injury to his forelimb, he did receive veterinary treatment. However, after this initial care, no close or continuous monitoring was carried out. This lack of follow-up is extremely dangerous, especially when an injured elephant remains near human settlements. In such situations, some individuals may attempt to chase, harass, or further harm the animal, without regard for its condition.
A similar sequence of events occurred in the case of Bathiya. He was initially wounded by a trap gun—devices generally intended for poaching bush meat rather than targeting elephants. Following veterinary treatment, his condition showed signs of improvement. Tragically, while he was still recovering, he was shot a second time behind the ear. This second wound likely damaged vital nerves, including the vestibular nerve, which plays a critical role in balance, coordination of movement, gaze stabilisation, spatial orientation, navigation, and trunk control. In effect, the second shooting proved far more devastating than the first.
After Bathiya received his initial treatment, he was left without proper protection due to the absence of assigned wildlife rangers. This critical gap in supervision created the opportunity for the second attack. Only during the final stages of his suffering were the 15th Sri Lanka Artillery Regiment, the 9th Battalion of the Sri Lanka National Guard, and the local police deployed—an intervention that should have taken place much earlier.
Likewise, had Ambabo been properly monitored and protected after his injury, it is highly likely that his condition would not have deteriorated to such a tragic extent.
It should also be mentioned that when an injured animal like an elephant is injured, the animal will undergo a condition that is known as ‘capture myopathy’. It is a severe and often fatal condition that affects wild animals, particularly large mammals such as elephants, deer, antelope, and other ungulates. It is a stress-induced disease that occurs when an animal experiences extreme physical exertion, fear, or prolonged struggle during capture, restraint, transport, or pursuit by humans. The condition develops when intense stress causes a surge of stress hormones, leading to rapid muscle breakdown. This process releases large amounts of muscle proteins and toxins into the bloodstream, overwhelming vital organs such as the kidneys, heart, and liver. As a result, the animal may suffer from muscle degeneration, dehydration, metabolic acidosis, and organ failure. Clinical signs of capture myopathy include muscle stiffness, weakness, trembling, incoordination, abnormal posture, collapse, difficulty breathing, dark-coloured urine, and, in severe cases, sudden death. In elephants, the condition can also cause impaired trunk control, loss of balance, and an inability to stand for prolonged periods. Capture myopathy can appear within hours of a stressful event or may develop gradually over several days. So, if the sick animal is harassed like it happened to Ambabo, it does only make things worse. Unfortunately, once advanced symptoms appear, treatment is extremely difficult and survival rates are low, making prevention the most effective strategy.
What needs to be done?
Ambabo’s harassment was not an isolated incident; at times injured elephants have been subjected to similar treatment by local communities. When an injured elephant remains close to human settlements, it is essential that wildlife officers conduct regular and continuous monitoring. In fact, it should be made mandatory to closely observe elephants in critical condition for a period even after treatment has been administered—particularly when they remain in proximity to villages. This approach is comparable to admitting a critically ill patient to a hospital until recovery is assured.
At present, such sustained monitoring is difficult due to the severe shortage of staff in the Department of Wildlife Conservation. Addressing this requires urgent recruitment and capacity-building initiatives, although these solutions cannot be realised overnight. In the interim, it is vital to enlist the support of the country’s security forces. Their involvement is not merely supportive—it is essential for protecting both wildlife and people.
To mitigate HEC, a Presidential Committee comprising wildlife specialists developed a National Action Plan in 2020. The strategies outlined in this plan were selected for their proven effectiveness, adaptability across different regions and timeframes, and cost-efficiency. The process was inclusive, incorporating extensive consultations with the public and relevant authorities. If this Action Plan is fully implemented, it holds strong potential to significantly reduce HEC and prevent tragedies like the suffering endured by Ambabo. In return it will also benefit villagers living in those areas.
In conclusion, I would like to share the wise words of Arahant Mahinda to the king, which, by the way, apply to every human being:
O’ great king, the beasts that roam the forest and birds that fly the skies have the same right to this land as you. The land belongs to the people and to all other living things, and you are not its owner but only its guardian.
by Tharindu Muthukumarana ✍️
tharinduele@gmail.com
(Author of the award-winning book “The Life of Last Proboscideans: Elephants”)
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