High Court Declares Kenya Kwanza Housing Levy Unconstitutional
A three-bench highcourt in Nairobi has declared that the Housing Levy introduced in the Finance Act is unconstitutional.
The 3-judge bench that consists of Justices David Majanja, Christine Meoli and Lawrence Mugambi delivered the ruling on Tuesday, November 28.
The bench ruled that the Finance Act 2023 amendment to Section 84 of the Finance Act amending the Employment Act introducing the Housing Levy is unconstitutional, adding that the levy had lacked a comprehensive legal framework and is irrational.
“The levy against persons in formal employment to the exclusion of other non-formal income earners without justification is discriminatory, irrational, arbitrary and against the constitution,” Justice David Majanja ruled.
