Save. ream fl treo, Lae CG Our Ref: AGADD/AOIAVI3 2 February, 2024 Your Ref: KRAV5/1002/26 (10318) ‘Mr. Humphrey Wattange ‘Commissioner General Kenya Revenue Authority ‘NAIROBI, RE: COURT OF APPEAL APPLICATION NO. E577 OF 2023: NATIONALASSEMBLY AND SPEAKER OF THE NATIONAL ASSEMBLY VS OKIVAH OMTATAH (OKOMT, KENYA REVENUE AUTHORITY AND 57 OTHERS Reference is made to the above subject matter and to your letter under Ref. No. KRA5/1002/26 (10318) dated 12" February, 2024 seeking guidance on the Government's position on the collection ofthe Housing Levy. leis noted that the Housing Levy was Introduced by section 84 of the Finance Act, 2023, However, upon determination of the High Court In Constitutional and Human Rights Petition E181, E21, £217, £219, E221, €227, £228, £232, £234, E237 Samp: £254 of 2023 (Consolidated) by Malanja, Meoli Gamp: Mugarbi, 1) on 26° ‘November, 2023, the imposition of the Housing Levy was decared unconstitutional. ‘The High Cour in the seme matter, granted an oral application forthe say of execution. until the fling of # formel application for stey or conservatory ordersin the Court of, ‘Appeal or 10" January, 2024, Upon the determination of the fling ofthe formal application for stay conservatory ‘orders in the Court of Appeal vie Court of Appeal Clil Application E577, ESB, E585 {6 £596 of 2023 (Consolidated) L Achode JA J. Mativo JA and L. Gachoka CIA on the 26% January, 2024 clismisted the application and decined to grant stay of execution oF ‘conservatory orders in celation to the impugned section 84 of the Finance Act. 2023. reas nand ES aaa peso“SEE Kindly be advised. Cdpy to: Mr. Chatles Hinge, CBS Principal Secretary ‘State Department for Housing and Urban Development ‘Archi House 6” Floor ‘NAIROBI, Dr. Chris Kiptoo, CBS Prindpal Secretary The National Treasury NAIROBI, Hon. Shadrack J. Mose Solictor-General