NAIROBI, Kenya, Sept 28 – The Court of Appeal has dismissed two appeals challenging the legality of the Affordable Housing Act, 2024 and the Affordable Housing Levy.

A five-judge bench upheld the High Court decision of October 22, 2024, which dismissed petitions challenging the constitutionality of the law.

The appellants had argued that the Act violated constitutional provisions on property rights, devolution, public participation, taxation and the right to adequate housing.

They also challenged the appointment of the Kenya Revenue Authority Commissioner-General as the collector of the Affordable Housing Levy.

In a judgment delivered on Friday, September 25, the Court of Appeal found no merit in the appeals and upheld the legal framework establishing the Affordable Housing Levy and the Affordable Housing Fund.

“Having considered the submissions made, we find no merit in this appeal, which we hereby dismiss,” the judges said, adding that there would be no order on costs because of the public interest nature of the case.

The court also upheld the role of the KRA Commissioner-General as the collector of the levy, saying the law expressly designates the office for that purpose.

The judges further found that there was sufficient public participation during the enactment of the Act.

The court, however, found that the Commission on Revenue Allocation (CRA) should have been given an opportunity to consider the Bill and make recommendations before it was debated and passed by Parliament.

It said Article 205 of the Constitution requires the CRA’s input to be sought before a Bill is discussed in Parliament, rather than during implementation.