Court of Appeal upheld decision of the High Court to stay the new 1.5% affordable housing levy on employees’ gross salaries
The Court of Appeal upheld the decision of the High Court to stay the new 1.5% affordable housing levy on employees’ gross salaries introduced by the Finance Act 2023 effective 1 July 2023.
The High Court declared the levy unconstitutional and imposed a stay on application of the levy. The government appealed the High Court’s decision to the Court of Appeal, which has now upheld the High Court’s stay on application of the levy pending the hearing and determination of the government’s appeal.
The Court of Appeal has directed that the substantive appeal be heard expeditiously so that the issues raised in the appeal can be resolved with finality.
Read an February 2024 report [PDF 655 KB] prepared by the KPMG member firm in Kenya