Disability is not Inability

Disability Tax Exemptions: Why does the government find it so hard to spend on Disability community? 14th May 200

Was the Ministry of Finance expressing the Government position in implementing Section 35 of the Disability Act when through KRA it declared there is in fact nothing like tax exemptions in the ACT? Why is it so hard to spend on disability and even harder to even provide a tax exemption peradventure they may be able to feel a relief in this disability-harsh society.

The implementation of the Persons with Disabilities Act 2003 has been a treacherously deceptive journey; full of mirages to many a disabled person. The biggest caveat in the jungle that is the Disability ACT is the tired old government story - lack of resources. It is the reason there is no adjustment orders for public institutions like schools and hospitals to make their structures disability-friendly. If the school and soon health is free in Kenya but not disability-friendly what are we telling our sons, daughters brothers and sisters living with disability? that they dont live in Kenya?

It started with how long it took to set up the Section 1 of the ACT. Parliament passed the ACT in 2003. The National Council for Persons with Disabilities (NCPWD) was established and launched three years later last month by barely scratching the Gender Sports and Cultures Ministry budget!

If this ACT can not come through, no disabled person should afford a smile if lofty patches are added into the constitutional document in the name of consensus building. What is in the ACT is within reach and achievable. Take an example the tax exemption clause. Where is the finance ministry in this? Why should KRA speak on something the Finance Ministry should be giving direction itself? Disability is a cross cutting issue and ALL government ministries let alone the Finance Ministry need to have integrated policies promoting equalization of opportunities for the disabled, in other words implementing the Disability ACT.

According to KRA, the ACT’s Section12 (3) (an employee with a disability shall be entitled to exemption from tax on all income accruing from his/her employment) IS ONLY VALID THROUGH Section 35 (1) (the Disabled person must apply to the Minister…for such income tax Exemptions… and (2) the Minister shall assess all applications received and make such order…if any, as he deems fit, exempting the applicant wholly or to the extent the Minister deems fit…)..with consultations with the Council.

From this we deduce that the MOF has categorically stated four things. First that the Finance Minister shall first determine who is a disabled enough to get a tax exemption.

Secondly, that tax exemption is not a disabled person’s right as it were in section 12. Thirdly, that tax exemptions will be politically given according to various government policies. Lastly that the MOF and NOT the Council shall decide which Section of the Disability ACT is to be implemented. This is ludicrous.

To invoke this clause bearing in mind the lack of resources within the Council and the fact therefore lack of capacity structures to implement 99% of the ACT is to say the Disability ACT was in fact a nice piece of conmanship. The government was acting like t in the Wako Draft giving nice things with the right hand and taking them away with the left hand in the name of lack of resources.

We want to know what is the MOF interpretation of Section 35 of the ACT. Does it mean MOF will be validating disability before giving tax exemptions? Does it mean we have to wait until the Disability Council to implement other parts of the ACT and with funds from where? Does it mean the MOF will be dictating which parts will be implemented subject to the funds the Council can have? Why the section was made subject to executive authority is a subject we need to settle if the ACT is not to be but a mirage.

I know several disabled persons who have applied as the KRA wishes us to do and have not been exempted. Or is it that their application is still being assessed? What criteria are they using anyway? You must be unable to work to be exempted? That’s why they are keeping millions of disabled people without jobs.

We will not start tax exemptions until you get money to implement other parts of the ACT. Now we don’t even have funds to integrate disability in the National Census. Central Bureau of Statistics claims they have done so for the coming census but the model used may not bring miracles. We don’t have exact figures for other many other Kenyan sectors anyway and the government provides services. Why not disability? Why not implement blanket the disability Act?

Lack of finance is the main objections raised to this; The loss of revenue argument as was on Nation News Friday 12th 2006. I don’t Know where Nation TV got their figures from “that over taxes Revenue from over 1.2 million working disabled persons will be lost if such exemptions are accepted”. This is untrue. The percentage of the 3 million disabled Kenyans who are working are too small to puncture any significant hole in the national purse even compared with the one MPs are created with the mileage allowance. I talked this with a Deaf friend and he said maybe the MOF is speaking through KRA’s Commissioner of Domestic Taxes. Would The Minister for Finance Please give Clear direction on this matter?

The number of disabled people even educated enough to get employment is by all estimates (and I have checked my numbers) are very small for their tax exemptions to make any serious difference to the bulge of the national purse. Lucky disabled people who have a job are earning below the tax bracket anyway. Many are doing mundane jobs like as casuals in various factories or farms owned by Indians. Packing various goods in various factories or farms, and earning less than minimum wage. I can bet my whole year salary if they reach 50,000 disabled people earn within tax bracket.

Kenyan institutional priorities are not disability friendly. Why tax a disabled person to build a hospital not accessible to him? Many of our public services are not disability-friendly. NASCOP had a plan to teach nurses in public hospitals sign language to enable access of the deaf to hospitals. This has been postponed for over four years for lack of funds. Free education comes for only able children. Over 60 % of children currently out of school have a disability one or the other even if a parent were warned of jail should they not take their children to school. They can sue the state if they thought educating a disabled child is worth it anyway. What about the deaf worker who had to walk over 20 KM to look for an interpreter to help solve problem with supervisor at her workplace. But who will lobby for more resources?

If public service is like this I didn’t expect political parties to care any less. So No political party has any agenda that includes any serious disability issue. Clap your hand (if you have them) about things like 5% of the positions in public service at your own peril. What about access to health and educational services. When we demand schools in hospitals that are disability friendly (which is a more costly part of the ACT) will the government deport all the disable people?

Which constituency has its CDF spending 5 % of its money on Disability-related constituency issues, or has funded any. What is the incentive for political parties to engage disabled persons anyway? What advantage for employers to employ disabled even with tax exemptions?

The NCPWDs Strategic Plan (2006 -2010) may well be another mirage without resources. The Government MUST fund not below 50% of the NCPWDs plan from the exchequer. Section 8 says funds voted by parliament shall be used to fund the Council. MPs could you think of the 3 million disabled people and vote some of your funds from the Consolidated Funds at Treasury NOT your legislative Budget?

While we as Kenyans are not known for being proactive in policy matters, the Disability Act must be fully and quickly worked on if we are to save over 3 million Kenyans from the bottom end of poverty, the poorest of the poor. And it is not about anything but enabling independent living. What disable people fight for is equal access to the basic social economic opportunities and services with their disability.

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