Persons with disabilities call for amendment of registration process in Kenya

He argues that the process has discouraged so many people from registering as a person with special needs therefore, hindering inclusivity efforts.

“The process of getting tax exempted as a person with special needs is too long. I know of so many people who are still not registered because of the lengthy and unnecessary procedures. For instance, in Nakuru, we are told to wait for like five or three months to get approval after we were assessed last month,” Mbugua tells Standard Digital.

“I would like to urge the Gvernment to fasten the process of issuing registration certificates and tax exemptions to ensure inclusivity of PLWD in state opportunities and tenders. Our lifestyle is costly compared to others because of we need various aids and even medication,”

However, Mbugua adds that getting registered as a PLWD does not guarantee any benefits but just a mode of identification.

Mike Nyagwoka has been a beneficiary of tax exemption for almost a decade before he quit employment and proceeded on retirement.

He also decries the lengthy process of getting the exemption certificate which can go for hours, days or even weeks, reduction of bureaucracies as well as allowing PLWDs to have representatives.

“To make sure majority of PLWDs benefit from tax exemptions, please make the process easy, remove renewals and also allow us use agents or representatives them. Having a central office will also ensure we do not have to move from one office to the other,” Nyagwoka says.

While attending the World Day of People Living with Disabilities in Naivasha, Labour and Social Services Cabinet Secretary Alfred Mutua has emphasised on inclusion of PLWD in major state operations.

"My ministry will collaborate with other stakeholders to eliminate barriers faced by persons with disabilities. Our aim is to provide equal opportunities in employment, education, and healthcare"-

 A report by the Kenya National Bureau of Statistics (KNBS) shows that the country still faces challenges of accurately measuring disability demographics.

Organisations of people with disabilities (DPOs) have significantly critiqued the underrepresentation of the number of people with disabilities.

According to the Kenya Revenue Authority (KRA), exemption from Income Tax for Persons Living with Disabilities was introduced by the Government through the enactment of The Persons Living with Disabilities ACT No. 14 of 2003.

The exemption from Income Tax (Sec 35 (1) and (2) of the Persons Living with Disabilities ACT) was operationalized through Legal Notice No 36 of 2010.

Therefore, the Law has given the statutory mandate for implementation of the Act to the National Council for Persons Living with Disabilities (NCPWD) only.

These form the legal basis for granting of Income Tax Exemption for persons with disability.

One can only apply for tax exemption if he or she is registered with the Council and issued with the Certificate of Exemption after assessment.

All the PLWD has to do is apply to the Treasury Cabinet Secretary requesting for exemption from income tax and any other levies on such income.

This exemption applies to people earning Sh. 150, 000 and below monthly.

If successful, the following sources of income will not be taxed: business Income from any trade or profession, Income from employment or from services rendered, Rent Income, Pensions Income as well as Investment Income.

For Persons living with disabilities, registration helps in either acquiring or replacing any assistive device, access opportunities among other needs.

According to a legal paper published by Oraro and Company Advocates in October 2023, the legal minds say the process for persons with disabilities to get registered and listed for tax exemptions in Kenya is excessively long and unnecessary.

“The foregoing analysis of the rationale for vetting of PWDs fails to disclose a strong case for its maintenance. Requiring PWDs to go through vetting for tax exemption is an unnecessary obstacle that calls for an amendment of the Regulations to discard the requirement,” the lawyers say.

James Mbugua, a business person in Nakuru Town has been living with disability since birth and decries the lengthy processes involved when applying for tax exemption.

He argues that the process has discouraged so many people from registering as a person with special needs therefore, hindering inclusivity efforts.

“The process of getting tax exempted as a person with special needs is too long. I know of so many people who are still not registered because of the lengthy and unnecessary procedures. For instance, in Nakuru, we are told to wait for like five or three months to get approval after we were assessed last month,” Mbugua tells Standard Digital.

“I would like to urge the Gvernment to fasten the process of issuing registration certificates and tax exemptions to ensure inclusivity of PLWD in state opportunities and tenders. Our lifestyle is costly compared to others because of we need various aids and even medication,”

However, Mbugua adds that getting registered as a PLWD does not guarantee any benefits but just a mode of identification.

Mike Nyagwoka has been a beneficiary of tax exemption for almost a decade before he quit employment and proceeded on retirement.

He also decries the lengthy process of getting the exemption certificate which can go for hours, days or even weeks, reduction of bureaucracies as well as allowing PLWDs to have representatives.

“To make sure majority of PLWDs benefit from tax exemptions, please make the process easy, remove renewals and also allow us use agents or representatives them. Having a central office will also ensure we do not have to move from one office to the other,” Nyagwoka says.

While attending the World Day of People Living with Disabilities in Naivasha, Labour and Social Services Cabinet Secretary Alfred Mutua has emphasised on inclusion of PLWD in major state operations.

"My ministry will collaborate with other stakeholders to eliminate barriers faced by persons with disabilities. Our aim is to provide equal opportunities in employment, education, and healthcare"-

 A report by the Kenya National Bureau of Statistics (KNBS) shows that the country still faces challenges of accurately measuring disability demographics.

Organisations of people with disabilities (DPOs) have significantly critiqued the underrepresentation of the number of people with disabilities.

According to the Kenya Revenue Authority (KRA), exemption from Income Tax for Persons Living with Disabilities was introduced by the Government through the enactment of The Persons Living with Disabilities ACT No. 14 of 2003.

The exemption from Income Tax (Sec 35 (1) and (2) of the Persons Living with Disabilities ACT) was operationalized through Legal Notice No 36 of 2010.

Therefore, the Law has given the statutory mandate for implementation of the Act to the National Council for Persons Living with Disabilities (NCPWD) only.

These form the legal basis for granting of Income Tax Exemption for persons with disability.

One can only apply for tax exemption if he or she is registered with the Council and issued with the Certificate of Exemption after assessment.

All the PLWD has to do is apply to the Treasury Cabinet Secretary requesting for exemption from income tax and any other levies on such income.

This exemption applies to people earning Sh. 150, 000 and below monthly.

If successful, the following sources of income will not be taxed: business Income from any trade or profession, Income from employment or from services rendered, Rent Income, Pensions Income as well as Investment Income.