The Lower Eastern Times Opening The Third Eye
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The Court of Appeal has scheduled December 10, 2025, to hear two consolidated appeals contesting the Affordable Housing Levy, signalling another major step in the ongoing legal battle over the contentious tax measure.
In a notice to petitioner Dr. Magare-Gikenyi, Registrar M.K.K. Serem confirmed that Civil Appeal No. E832 of 2024 and Civil Appeal No. E019 of 2025 have been processed and set for an urgent hearing.
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According to the Registrar, the appeals were certified urgent on December 11, 2024, and both have completed case management.
The dispute stems from the Finance Act 2023, which introduced the 1.5% housing levy and triggered several lawsuits. Even after Parliament passed the Affordable Housing Act 2024, the petitioners insist the levy is still unconstitutional, discriminatory, and pushed through without proper public participation.
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They want the Court of Appeal to nullify key parts of the law, stop the government from collecting the levy, and order refunds—plus interest—of all funds deducted from workers and employers. They also seek full disclosure on how the money has been collected and used, and want the court to require human rights impact assessments and stronger public participation before similar levies are introduced.
The battle began in 2023 when the High Court ruled the levy unconstitutional. However, the Court of Appeal allowed the collections to continue as the government challenged the decision. Petitioners argue the 2024 law failed to fix the flaws highlighted by the High Court.
The Judiciary says the case remains a priority due to its high public interest.
