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Emissions Levy Act, 2023 🇬🇭


Coat of Arms
Republic of Ghana


The one thousand, one hundred and twelfth

Act

of the parliament of the republic of ghana
entitled

Emissions Levy Act, 2023

  • Published by Government Gazette on 29 December 2023
  • Assented to on 29 December 2023
  • Commenced on 29 December 2023
  1. [Repealed on 2 April 2025 by Emissions Levy (Repeal) Act, 2025 (Act 1128 of 2025)]
AN ACT to impose an Emissions Levy on carbon dioxide equivalent emissions from specified sectors and internal combustion engine vehicle emissions and provide for related matters.DATE OF ASSENT: 29th December, 2023.PASSED by Parliament and assented to by the President

Emissions Levy

1. Imposition of Emissions Levy

There is imposed by this Act, an Emissions Levy on the emissions specified in the second column of the Schedule in respect of the sectors and motor vehicles specified in the third column of the Schedule at the rates specified in the fourth column of the Schedule.

2. Tax base

The Levy in respect of the emissions indicated in the second row of the second colum…

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