Kenya: High Court declares part of disputed Finance Bill 2023 unconstitutional

On November 28, the High Court of Justice in Nairobi declared part of Kenya’s Finance Bill 2023 unconstitutional. In particular, the Court ruled that the terms of a much-contested income tax were discriminatory.
In Kenya, the courts have just declared part of the 2023 Finance Bill unconstitutional. The High Court of Justice in Nairobi handed down its ruling on November 28, 2023.
This law, promulgated by the authorities at the end of June, aims to increase state revenues via new taxes. It had been one of the triggers for the opposition-led protest, which lasted from March to July, and whose repression claimed several victims.
Several civil society organizations and political parties filed a complaint against this law on the grounds of unconstitutionality. They achieved a partial victory on Tuesday morning.
Lawyers for Parliament and the Kenyan Revenue Authority have requested a 45-day suspension of the ruling, to allow the tax authorities to adjust. They are also asking that the Treasury be exempted from repayment. In their view, State finances do not permit this.