Court of Appeal upholds Affordable Housing Levy law
In a judgment delivered on Friday, September 25, the Court of Appeal found no merit in the appeals and upheld the legal framework establishing the Affordable Housing Levy and the Affordable Housing Fund.
Kenya's Court of Appeal has upheld the legality of the Affordable Housing Act, 2024 and the associated Affordable Housing Levy on September 28, dismissing two appeals. A five-judge panel affirmed the High Court's October 22, 2024 ruling that the petitions challenging the Act's constitutionality failed. The appellants contended that the law infringed upon property rights, devolution, public participation, taxation, and the right to adequate housing.
They also disputed the appointment of the Kenya Revenue Authority Commissioner-General as the levy's collector. The Court of Appeal concluded that there was no merit in these appeals and dismissed them. The judges emphasized that there would be no cost order due to the public interest aspect of the case. They also confirmed the KRA Commissioner-General's role as the levy's collector, asserting that the law explicitly assigns this responsibility.
Furthermore, the court found that there was adequate public input during the Act's legislative process. However, the judges noted that the Commission on Revenue Allocation (CRA) should have been consulted prior to Parliament discussing and passing the Bill, as per Article 205 of the Constitution.
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