NAIROBI, Kenya, Nov 22 – The Court of Appeal has set December 10, 2025, as the hearing date for two consolidated appeals challenging the Affordable Housing Levy, marking a new phase in the prolonged legal contest over one of Kenya’s most significant public finance measures.
In a letter to petitioner Dr. Magare-Gikenyi, Court of Appeal Registrar M.K.K. Serem confirmed that Civil Appeal No. E832 of 2024 and Civil Appeal No. E019 of 2025 have been fully processed and listed for urgent hearing.
“The appeal was duly certified urgent by the duty Judge on 11th December 2024,” the Registrar said. “Both matters have completed case management and are scheduled for hearing on 10th December 2025.”
The appeals arise from the Finance Act, 2023, which introduced the 1.5 percent Affordable Housing Levy and sparked multiple court challenges. Although Parliament subsequently enacted the Affordable Housing Act, 2024, petitioners maintain that the levy remains unconstitutional, discriminatory and enacted without meaningful public participation.
In their filings, the petitioners want the Court of Appeal to invalidate key provisions of the Act and bar the government from continuing to collect the levy. They are also seeking refunds—with interest—of all amounts previously deducted from workers and employers, alongside a public accounting of collections, utilisation and any alleged diversions.
They further want the court to issue structural orders, including mandatory human-rights impact assessments and deeper public participation before any similar levy is introduced in the future.
The dispute dates back to 2023, when the High Court declared the levy unconstitutional. The Court of Appeal later issued a stay order allowing continued collection as the government pursued its appeal. Petitioners argue that the 2024 law did not cure the defects identified by the High Court.
The Judiciary noted that the matter remains a priority due to its significant public interest implications.
