Disability is not Inability

:: Exemption from Taxes and Duties

26. (1) A person with a disability may apply to the
Minister for Finance for exemption from income tax and other taxes.

(2) The Minister, in consultation with the Council, must decide on all applications for tax exemption received from persons with disabilities. The decision of the Minister overrides any other law governing taxes.

Explanation

The above two provisions are not yet in force.

(3) Materials, articles and equipment (including vehicles) which are modified for use by persons with disabilities are exempt from all taxes and duties.

(4) All goods donated to organisation of or for persons with disabilities are exempt from all taxes and duties.

December 2006

DISABILITYKENYA.