Energy Sector Levies (Amendment) Act, 2019 Act 997

ACT 997
REPUBLIC OF GHANA
ENERGY SECTOR LEVIES (AMENDMENT) ACT, 2019 (ACT 997)
THE NINE HUNDREDANDNINETY-SEVENTH
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
ENERGY SECTOR LEVIES (AMENDMENT) ACT, 2019
AN ACT to amend the Energy Sector Levies Act, 2015 (Act 899) to provide for an increase
in the rates for the power generation and infrastructure support components of the Energy
Debt Recovery Levy and the rates for the Road Fund Levy and the Price Stabilisation and
Recovery Levy on petroleum products and for related matters. DATE OF ASSENT: 19thAugust, 2019. PASSED by Parliament and assented to by the President:
Section 1—First Schedule to Act 899 amended
1.

lated matters. DATE OF ASSENT: 19thAugust, 2019. PASSED by Parliament and assented to by the President:
Section 1—First Schedule to Act 899 amended
1.

The Energy Sector Levies Act, 2015 (Act 899) is amended in the First Schedule
(a) by the substitution for the first row "ENERGY DEBT RECOVERY LEVY" of—
'ENERGY DEBT RECOVERY LEVY Ghp 49 per litre on Petrol and Diesel, consisting
in respect of—
(a) foreign exchange under recoveries — Ghp 5 per each litre
(b) power support generation and infrastructure support — Ghp 36 per litre
(c) Tema Oil Refinery Company debt recovery - Ghp 8 per each litre
Ghp 3 per litre on Marine Gas Oil (MGO) in respect of Tema Oil Refinery Company debt
recovery
Ghp 4 per litre on Fuel Oil in respect of Tema Oil Refinery Company debt recovery

Gas Oil (MGO) in respect of Tema Oil Refinery Company debt
recovery
Ghp 4 per litre on Fuel Oil in respect of Tema Oil Refinery Company debt recovery

Ghp 41 per kg on LPG consisting of
(a) foreign exchange under recoveries — Ghp 5 per kg
(b) power generation and infrastructure support — Ghp 32 per kg
(c) Tema Oil Refinery Company debt recovery — Ghp 4 per kg To facilitate the debt
recovery of the Tema Oil Refinery, down-stream petroleum sector, foreign exchange under
recoveries and power generation and infrastructure support Ghana Revenue Authority
Energy Debt Service Account and Power and Infra-consisting Support Sub-Account"
(b) by the substitution for the second row "ROAD FUND LEVY" of—
"ROAD FUND LEVY Ghp 48 per litre on petrol and diesel To support road
maintenance Ghana Revenue Authority Road Fund"
(c) by the substitution for the fourth row "PRICE STABILLISATION AND RECOVERY
LEVY," of
PRICE STABLISATION AND RECOVERY LEVY Ghp 16 per litre on Petrol
Ghp 14 per litre on Diesel
Ghp 14 per kg on LPG To be used as a buffer for under recoveries or subsidies to
stabilise petroleum prices for the consumer National Petroleum AuthorityPrice Stabilisation
and Recoveries Account
Date of Gazette Notification: 19th August, 2019.