Kenya: Court of Appeal Upholds Affordable Housing Levy Law

The Court of Appeal in Kenya dismissed two appeals challenging the legality of the 2024 Affordable Housing Act and the associated levy. The court upheld the High Court's decision from 2024, affirming the law's constitutionality and the appointment of the Kenya Revenue Authority Commissioner-General as the levy collector. It also found that sufficient public participation occurred during the law's enactment, though it noted the Revenue Allocation Commission should have been consulted before Parliament debated the bill. The appeals claiming the law violated property rights, devolution, public participation, taxation, and the right to adequate housing were rejected.