NAIROBI, Kenya, Oct 6 – The High Court has struck out a petition filed by the Consumer Federation of Kenya (COFEK) challenging provisions of the Finance Bill 2026, ruling that the case was filed before the legislative process was complete.

Justice David Mburu said COFEK filed the petition on June 15, 2026, when the contested provisions were still part of the Finance Bill and had not yet become law.

“At the time the Petition and Notice of Motion dated 15th June 2026 were instituted, the provisions challenged by the Petitioner formed part of the Finance Bill, 2026 and remained subject to the ongoing legislative process. The Bill was thereafter passed with amendments,” the judge stated.

“The Court cannot retrospectively treat the original challenge to that legislative proposal as automatically constituting a challenge to the subsequently enacted Finance Act, 2026,” he added.

COFEK had asked the court to declare various provisions of the Bill unconstitutional and stop their implementation.

Among the measures challenged were withholding tax on scrap metal, taxation and reporting requirements for virtual assets, expanded tax enforcement powers and changes to VAT zero-rating provisions.

The Kenya Revenue Authority (KRA), Attorney-General and National Assembly opposed the petition, arguing that it was premature and would interfere with Parliament’s legislative process.

Justice Mburu said the principle of ripeness requires a matter to be sufficiently mature before a court can determine it.

He noted that the court does not have jurisdiction to review draft Bills that have not yet become enforceable law.

The National Assembly passed the Finance Bill 2026 with amendments at the Third Reading, with 122 MPs voting in favour and 40 against.

President William Ruto signed the Bill into law on June 23, 2026, turning it into the Finance Act 2026, which provides for the financing of the 2026/27 financial year budget.