LEGAL TUSSLE ON THE AFFORDABLE HOUSING LEVY – PART 2 HIGH COURT OF KENYA

The introduction of the housing levy through the amendment of the Employment Act by Section 84 of the Finance Act 2023 was initially challenged at the High Court. On 28th November 2023, the Court entered judgment to the effect that the introduction of the levy was unconstitutional and consequently issued prohibitory orders against the charging, deduction and collection of the levy.