Ghana Act or statute

Parliament of Ghana

Energy Sector Levies (Amendment) Act, 2021 (Act 1064)

The Minister must open and maintain two accounts: one for Energy Sector Recovery Levy money and one for Sanitation and Pollution Levy money. The Minister must submit an annual report to Parliament…

account managementenergyenergy levyenvironmental levyfuel leviesleviespower generationreportingsanitationspecial accountswaste management

Jurisdiction: Ghana
Structure: 4 provisions
Citation: Act 1064
Dates: Undated source snapshot

More statute details

Dates: Undated source snapshot

Publicly available, excluded from search-engine indexing

This page remains available for direct research for the following reasons:

The record does not meet this release's canonical indexing criteria. (market-indexing-disabled)
The record does not meet this release's canonical indexing criteria. (emergency-noindex)

On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

Purpose and legislative effect

“The Minister must open and maintain two accounts: one for Energy Sector Recovery Levy money and one for Sanitation and Pollution Levy money.”

The Minister must open and maintain two accounts: one for Energy Sector Recovery Levy money and one for Sanitation and Pollution Levy money. The Minister must submit an annual report to Parliament on management of the accounts established under sections 3, 4, 5, 5A and 5B. This amendment inserts a definition of “Feedstock” in section 8 of Act 899. This section adds two fuel levies with set rates and names the Ghana Revenue Authority as the collecting agency.

How the instrument operates

01
Start with the recorded version

Undated source snapshot. The date shown identifies this source expression and should not be treated as proof that no later change exists.
02
Locate the controlling provision

Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
03
Read conditions and exceptions together

Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
04
Verify currency and official wording

Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

Sections 5A and 5B inserted

The Minister must open and maintain two accounts: one for Energy Sector Recovery Levy money and one for Sanitation and Pollution Levy money.

Section 1

Section 6 of Act 899 amended

The Minister must submit an annual report to Parliament on management of the accounts established under sections 3, 4, 5, 5A and 5B.

Section 2

Section 8 of Act 899 amended

This amendment inserts a definition of “Feedstock” in section 8 of Act 899.

Section 3

Section 4

This section adds two fuel levies with set rates and names the Ghana Revenue Authority as the collecting agency.

Section 4

Source and current-law status

Source record view

Source record from hdl.handle.net · Undated source snapshot

Verify current force

The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Official record

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Search within this statute

Search all stored provisions in this version.

Showing 4 of 4 provisions

Amendment 3Substitution

§ 1Sections 5A and 5B insertedAmendment

The Minister must open and maintain two accounts: one for Energy Sector Recovery Levy money and one for Sanitation and Pollution Levy money.

Section 1—Sections 5A and 5B inserted The Energy Sector Levies Act, 2015 (Act 899), referred to in this Act as the "principal enactment", is amended by the insertion after section 5, of "Energy Sector Recovery Account 5A. (1) There is imposed by this Act, an Energy Sector Recovery Levy. (2) The Minister shall cause to be opened and maintained the "Energy Sector Recovery Account" for the purpose of receiving moneys realised from the Energy Sector Recovery Levy. (3) Moneys in the Energy Sector Recovery Account shall be used to support the payment of (a) capacity charges in the energy sector; and (b) energy sector bills including support for Feedstock. Sanitation and Pollution Account 5B. (1) There is imposed by this Act, a Sanitation and Pollution Levy on specified petroleum products. (2) The Minister shall cause to be opened and maintained the "Sanitation and Pollution Account" for the purpose of receiving moneys realised from the Sanitation and Pollution Levy. (3) Moneys in the Sanitation and Pollution Account shall be used to (a) improve air quality in urban areas of the country and combat pollution; (b) design, construct and re-engineer solid and liquid waste treatment and disposal facilities including compost production facilities, recycling facilities, landfill sites, medical and other specialised waste treatment facilities; (c) construct sanitation facilities to accelerate the elimination of open defecation; (d) support disinfestation, disinfection and fumigation of public spaces, schools, lorry parks, health centres and markets; and (e) provide dedicated support for the maintenance and management of major landfill sites and other waste treatment plants and facilities across the country.

Section 1Verify source

§ 2Section 6 of Act 899 amendedSubstitution

The Minister must submit an annual report to Parliament on management of the accounts established under sections 3, 4, 5, 5A and 5B.

Section 2—Section 6 of Act 899 amended The principal enactment is amended by the substitution for section 6, of "Management of account 6. The Minister shall submit to Parliament an annual report on the management of the accounts established under sections 3, 4, 5, 5A and 5B.".

Section 2Verify source

§ 3Section 8 of Act 899 amendedAmendment

This amendment inserts a definition of “Feedstock” in section 8 of Act 899.

Section 3—Section 8 of Act 899 amended The principal enactment is amended in section 8 by the insertion after the definition for "Debt Recovery Levy" of ""Feedstock" means fuel utilised by a power plant to generate or produce energy;".

Section 3Verify source

§ 4Section 4Amendment

This section adds two fuel levies with set rates and names the Ghana Revenue Authority as the collecting agency.

Section 4—First Schedule to Act 899 amended The principal enactment is amended in the First Schedule by the addition after the sixth row, of the seventh and eighth rows as follows: LEVY RATE PURPOSE COLLECTING AGENCY PAYMENT TO Energy Sector Recovery Levy Ghp 20 per litre on Petrol and Diesel Ghp18 per kg of LPG Support the payment of energy sector bills, capacity charges, and Feedstock Ghana Revenue Authority Energy Sector Recovery Account Sanitation and Pollution Levy Ghp10 per litre on Petrol and Diesel (a) Improve air quality in urban areas of the country and combat pollution, (b) design, construct and re-engineer solid and liquid waste treatment and disposal facilities, recycling facilities, landfill sites, medical and other specialised waste treatment facilities, (c) construct sanitation facilities to accelerate the elimination of open defecation, (d) support disinfestation, disinfection and fumigation of public spaces, schools, lorry parks, health centres and markets, and (e) provide dedicated support for the maintenance and management of major landfill sites and other waste treatment plants and facilities across the country. Ghana Revenue Authority Sanitation and Pollution Levy Date of Gazette Notification: 31st March, 2021.

Section 4Verify source

Legislative relationships

0 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

No structured legislative relationships were detected

The statute remains fully searchable by provision. Consult the source text for amendments and cross-references that have not yet been indexed.

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint

Undated version · currentEnglish

This relationship view does not by itself establish whether another instrument remains in force.

Check official source

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.