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{
    "id": 1347181,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1347181/?format=api",
    "text_counter": 53,
    "type": "speech",
    "speaker_name": "Sen. Madzayo",
    "speaker_title": "The Senate Minority Leader",
    "speaker": {
        "id": 679,
        "legal_name": "Stewart Mwachiru Shadrack Madzayo",
        "slug": "stewart-mwachiru-shadrack-madzayo"
    },
    "content": " Mr. Speaker, Sir, I rise, pursuant to Standing Order No.52(1) to make a Statement on a matter of general topical concern, namely, the unconstitutional introduction of the Housing Levy through amendment of Section 84 of the Finance Act whose effect introduces amendment to the Employment Act. Mr. Speaker, Sir, I take cognizance of the ruling delivered by the High Court on the 28th November, 2023 that declared the Housing Levy unconstitutional. As per the ruling by Justices Meoli, Majanja, and Mugambi, for any tax legislation to pass the rule of law test, it must have a rational connection to a legitimate Government purpose, otherwise, the tax legislation will be arbitrary and unconstitutional. To this end, I wish to point out to this House that the projected collections from the Housing Levy is as follows- (1). Financial Year 2023/24 KES 63.2 billion; (2). Financial Year 2024/25-KES 70.0 billion; (3). Financial Year 2025/26 KES 78.0 billion; (4). Financial Year 2024/25-KES 70.0 billion; and, (5). Financial Year 2025/26-KES 78.0 billion. Mr. Speaker, Sir, I am acutely aware that the Housing Levy, as provided for in the Finance Act, 2023, violates the principles of taxation and is discriminatory and unfair by making a distinction between formal and informal income earners, thus creating unequal and inequitable principles of taxation."
}