The High Court has confirmed the constitutionality of the 1.5 percent Affordable Housing levy on workers, dismissing claims of double taxation and discrimination.
The decision was made by a three-judge bench comprising Justices Olga Sewe, John Chigiti, and Josephine Mong’are, who affirmed that the levy meets constitutional standards.
The court rejected a petition spearheaded by Busia Senator Okiya Omtatah, activist Eliud Matindi, and the Katiba Institute, stating that the levy was validly established under the constitution. Justice Mong’are emphasized that the National Assembly holds the power to regulate tax matters, including their calculation, imposition, and collection, as outlined in Article 95 of the constitution.
The judges also noted that adequate public participation occurred prior to the levy’s enactment, addressing the petitioners’ concerns. Ultimately, the bench concluded that the levy does not constitute discrimination or impose an unfair burden on Kenyans.
