THE ONE THOUSAND AND SIXTY-FOURTH

ACT

OF THE PARLIAMENT OF THE REPUBLIC OF GHANA

ENTITLED

ENERGY SECTOR LEVIES (AMENDMENT) ACT, 2021

AN ACT to amend the Energy Sector Levies Act, 2015 (Act 899) to provide for an Energy Sector Recovery Levy and Sanitation and Pollution Levy to be imposed on specified petroleum products and for related matters.

DATE OF ASSENT: 31st March, 2021.

PASSED by Parliament and assented to by the President

1.      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 capacity charges in the energy sector; and 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.