This Act sets and collects several energy-sector levies, requires collected funds to be paid into specified accounts, and gives the Minister powers to make regulations and report to Parliament.
Act 1135ENERGY SECTOR LEVIES ACT, 2025 ARRANGEMENT OF SECTlONS- Section y £....... Imposition and Collection of Levies 1. Imposition of Levy 2. Collection of Levies Establishment and Management of Account 3. Energy Sector Support Account 4. Management of account Miscellaneous Provisions 5. Regulations 6. Interpretation 7. Repeals and savings 8. Transitional provision SCHEDULE Types of Levies Act 1135 REPUBLIC OF GHANA THE One Thousand one hundred and thirty-fifth ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED ENERGY SECTOR LEVIES ACT, 2025 AN ACT to consolidate existing energy sector levies to promote prudent and efficient utilisation of proceeds generated from the levies to address energy sector shortfall payments, energy sector legacy debts and provide for related matters. DATE OF ASSENT: 2nd April, 2025 PASSED by Parliament and assented to by the President Imposition and Collection of Levies Imposition of Levy 1. There is imposed by this Act, the levies specified in the first column, at the rates and on the terms specified in the second column and for the purposes specified in the third column of die Schedule. Collection of Levies 2. (1) The agencies specified in the fourth column of the Schedule shall collect the levies imposed under section 1. (2) The collecting agencies specified in the fourth column of the Schedule shall, within fourteen days of receipt of the moneys under this 2 Energy Sector Levies Act, 2025 Act 1135 Act, pay the moneys collected into the accounts specified in the fifth column of the Schedule. Establishment and Management of Account Energy Sector Support Account 3. (1) The Minister shall cause to be opened and maintained an account to be known as the Energy Sector Support Account into which shall be paid the moneys collected under the Energy Sector Shortfall and Debt Repayment Levy. (2) Moneys in the Energy Sector Support Account shall be used to support the payment of (a) energy sector shortfalls; and (b) energy sector legacy debts. Management of account 4. The Minister shall submit to Parliament an annual report on the management of the account established under section 3 for the preceding year by the 31“ day of March of die ensuing year. Miscellaneous Provisions Regulations 5. The Minister may, by legislative instrument, make Regulations (a) to amend the Schedule to include or exclude a levy; (b) to amend the Schedule to revise the rate of the levy specified in the second column of the Schedule; and (c) to provide for the effective and efficient implementation of this Act. Interpretation 6. In this Act, unless the context otherwise requires, “Minister” means the Minister responsible for Finance. Repeals and savings 7. (1) The following enactments are repealed: (a) the Energy Sector Levies Act, 2015 (Act 899); (b) the Energy Sector Levies (Amendment) Act, 2017 (Act946); (c) the Energy Sector Levies (Amendment) Act, 2019 (Act 997); and 3 Act 1135 Energy Sector Levies Act, 2025 (d) the Energy Sector Levies (Amendment) Act, 2021 (Act 1064). (2) Despite the repeal of the enactments specified under subsection (1), a right, a liability or an obligation in existence immediately before the repeal of the enactments shall continue in existence until the right, liability or obligation is exercised or terminated. Transitional provision 8. The total sum of moneys in an account which constitutes moneys collected under the Energy Debt Recovery Levy, the Energy Sector Recovery Levy, the Sanitation and Pollution Levy and the Price Stabilisation and Recovery Levy, before the coming into force of this Act, is transferred to the Energy Sector Support Account. 4 Energy Sector Levies Act, 2025 Act 1135 SCHEDULE Types of Levies (sections 1, 2, 5(a) and 5(b)) LEVY RATE PURPOSE COLLECTING AGENCY PAYMENT INFO Energy Sector Shortfall and Debt Repayment Levy (a) GHp 95 per litre on petrol, (b) GHp 93 per litre on diesel (c) GHp 95 per litre on naphtha (d) GHp 4 per litre on fuel oil (e) GHp 3 per litre on marine gas oil (0 GHp 73 per kilogramme on liquefied petroleum gas For the payment of energy sector shortfalls and energy sector legacy debts. Ghana Revenue Authority Energy Sector Support Account Road Fund Levy GHp 48 per litre on petrol, diesel and naphtha To support the maintenance of roads. Ghana Revenue Authority Road Fund Levy Account Energy Fund Levy (a) GHp 1 per litre on petrol, diesel, fuel oil and naphtha To support the activities of the Energy Commission. Ghana Revenue Authority Energy Fund Levy Account 5 Act 1135 Energy Sector Levies Act, 2025 (b) GHp 1 per kilogramme on kerosene Public Lighting Levy Three per cent per kWh of electricity charged on all categories of consumers. (a) To support the payment of electricity consumed by traffic lights, street lights, public lights and highways; (b) To support investments and maintenance of traffic lights, street lights, public lights and highways by Metropolitan, Municipal and District Assemblies; and (c) To cater for replacement of street lights destroyed by hit and run motor vehicles. (a) Electricity Company of Ghana Limited; (b) Northern Electricity Distribution Company Limited; (c) Volta River Authority; and (d) other suppliers of electricity. (a) Volta River Authority is required to transfer hundred per cent to the Public Lighting Levy Account at the Bank of Ghana to be utilised by the Ministry responsible for Power in line with this Act; (b) Electricity Company of Ghana Limited and Northern Electricity Distribution Company Limited are required to transfer fifty per cent to the Public Lighting Levy Account at the Bank of Ghana to be utilised by the Ministry responsible for Power in line with this Act; and 6 Energy Sector Levies Act, 2025 Act 1135 (c)Electricity Company of Ghana Limited and Northern Electricity Distribution Company Limited shall retain fifty per cent. National Electrification Scheme Levy Two per cent per kWh of electricity charged on all categories of consumers. To provide funding support for national electrification programme to improve access to electricity. (a) Electricity Company of Ghana Limited; (b) Northern Electricity Distribution Company Limited; (c) Volta River Authority; and (d) other suppliers of electricity. The National Electrification Fund Account at the Bank of Ghana to be utilised in line with this Act. 7 Act 1135 Energy Sector Levies Act, 2025 Date of Gazette notification: 2nd April, 2025. PRINTED BY GHANA PUBLISHING COMPANY LTD. ASSEMBLY PRESS, ACCRA. GPCL/A223/450/04/2025 Website:www.ghanapublishing.com Email:info@ghanapublishing.com Tel: +233 302-664338/9 Website:www.ghanapublishing.com mailto:info@ghanapublishing.com
