What Has Changed?
The Finance Act, 2026 reduced the amount allocated to the Road Annuity Fund from the Road Maintenance Levy collected under the law.
- Previous allocation: KSh 3 per litre of petroleum sold.
- New allocation: KSh 1.50 per litre of petroleum sold.
The amount directed to the Road Annuity Fund was therefore reduced by KSh 1.50 per litre.
What Does This Mean?
This change concerns how the collected levy is allocated to the Road Annuity Fund. It does not automatically reduce the Road Maintenance Levy payable by consumers.
The change could also affect the funding available for projects financed through the Road Annuity Fund.
Key takeaway: The amendment changes the allocation of collected levy revenue; it is not, by itself, a reduction of the levy charged to consumers.
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