Kenya - Finance Act 2023 declared unconstitutional - Update

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• Kenya – Finance Act 2023 declared unconstitutional

  On the 31st of July 2024, the Kenya Court of Appeal declared the entire Finance Act 2023 unconstitutional. The Finance Act 2023 introduced the Post-Retirement Medical Fund Relief as well two additional tax bands for high income earners. We are ...

• Kenya – Supreme Court stays Court of Appeal's decision that Finance Act 2023 is unconstitutional

  The Supreme Court of Kenya has stayed the Court of Appeal's decision which declared the Finance Act 2023 unconstitutional. The consolidated appeals are scheduled for hearing on the 10th and 11th of September 2024. Therefore, the provisions in the ...

• Kenya | Supreme Court sets aside Court of Appeal’s finding that the Finance Act 2023 is unconstitutional

  On Tuesday, 29th October 2024, Kenya’s Supreme Court overturned the lower court's decision that had declared the Finance Act 2023 unconstitutional. Consequently, the Finance Act 2023 remains lawful and in full effect. The Act introduced the ...

• Kenya: Finance Act 2023

  Kenya’s High Court on Friday, 30th June, temporarily suspended the implementation of the Finance Act 2023. Lady Justice Mugure Thande noted in ruling that an application by Busia Senator Okia Omtatah met the threshold for conservatory orders. “I am ...

• Kenya - High Court declares 'Affordable Housing Levy' unconstitutional

  On Tuesday 28th November 2023, Kenya's High Court declared the 1.5% levy intended to fund affordable housing unconstitutional. The High Court has stayed the ruling until the 10th January 2024 to allow for the Government to appeal. This means the ...