the Kenyan Court of Appeal issued a judgment concerning Civil Appeal Nos. E003 of 2023, and E016, E021, E049, E064, and E080 of 2024, declaring the Finance Act, 2023 unconstitutional.
Key Points:
- Challenges to the Act: The Finance Act, 2023 was contested on several grounds, including the significant increase in VAT on fuel, the introduction of a housing tax, and other controversial measures.
- High Court Findings: The High Court had previously ruled that the housing levy was unconstitutional.
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Court of Appeal Ruling: On appeal, the Court of Appeal found that:
- Public Participation Requirement: Parliament failed to provide reasons for accepting or rejecting public proposals during the public participation process, which is a constitutional requirement. This failure rendered the entire Finance Act, 2023 unconstitutional.
- Fundamental Flaws: The process leading to the enactment of the Finance Act, 2023 was fundamentally flawed and violated the Constitution. As a result, various provisions of the Act were deemed unconstitutional.
Source: kenyalaw.org
