Nigeria: High Court nullifies levy imposed on companies to finance a police trust fund

Measures that required payments to the police trust fund

High Court nullifies levy

The Federal High Court (Abuja Division) issued a judgement in a case finding that provisions that in part impose a levy on companies, used to finance a police trust fund, were inconsistent with the provisions of the 1999 Constitution. The court, thus, concluded that the levy was null and void.

At issue were measures that required payments to the police trust fund (the levy being 0.5% of certain revenue and 0.005% of net profit of companies operating in Nigeria), among other contributions.

Read a February 2022 report prepared by the KPMG member firm in Nigeria


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