Rédaction Africa Links 24 with Kenyans.co.ke
Published on 2024-03-08 14:16:50
The Persons with Disabilities Bill, 2023, has the potential to bring about significant benefits for select Kenyans through lucrative tax exemptions. This bill, which was introduced in the Senate and presented at the National Assembly on March 4, aims to provide tax relief for parents, guardians, and employers of People Living With Disabilities (PLWD). The proposed exemptions will cover various taxes, including income tax, and will apply to individuals with different disabilities.
The provisions of the bill offer valuable incentives for different stakeholders. Parents and guardians of people with disabilities stand to benefit from income tax exemptions amounting to Ksh150,000. However, to access these exemptions, they will need to apply to the Cabinet Secretary overseeing issues related to PLWD. Additionally, parents who are unable to provide for their disabled children may be eligible for a government relief program offering a monthly cash transfer of Ksh10,000.
Employers of people with disabilities will also have the opportunity to apply for tax exemptions based on the initiatives they implement to create a conducive working environment for their disabled employees. Expenses incurred for reasonable accommodation and modifications in the workplace to cater to the needs of disabled employees, such as providing assistive devices like hearing aids, will be eligible for deductions in the computation of taxable income.
Furthermore, individuals with disabilities themselves can apply for tax incentives, including exemptions from income tax and other levies, by submitting an application to the relevant cabinet secretary. Upon assessment by the Cabinet Secretary responsible for finance in consultation with the Council, eligible applicants may receive full or partial exemptions in accordance with the Income Tax Act. Individuals with permanent disabilities will also be exempted from future assessments.
Moreover, PLWD will enjoy exemptions from paying import duties and Value-Added Tax (VAT) for machinery and equipment, such as vehicles, related to their disabilities. The purchase, importation, transfer, or gifting of health materials and equipment for disabled persons will be exempt from import duty and VAT in accordance with the tax laws.
Overall, the proposed tax exemptions outlined in the Persons with Disabilities Bill, 2023, seek to provide financial relief and support to individuals with disabilities, their families, and employers. If the bill is passed, it could significantly improve the economic well-being and quality of life for PLWD in Kenya.
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