Government implements Emissions Levy effective February 1

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The Ghana Revenue Authority (GRA) has announced to the general public especially vehicle owners that the Emissions Levy Act, 2023 (Act 1112) has been passed to impose a Levy on carbon dioxide equivalent emissions on internal combustion engine vehicles.

The implementation of the Emissions Levy is in line with the Government’s efforts aimed at tackling greenhouse gas emissions to promote the use of eco-friendly technology and green energy, improving environmental management while controlling general levels of air and water pollution.

The Emissions Levy Act, 2023 (Act 1112) has been passed to impose an emissions levy on carbon dioxide equivalent emissions from specified sectors and internal combustion engine vehicle emissions. All vehicle owners will commence payment effective February 1, 2024. The table below provides the rates payable:

No.	Type of Emissions	Sector / Motor Vehicle	Rate
1.	Carbon dioxide equivalent emissions from specific sectors	1. Construction sector	GH¢100 per tonne of emissions per month
		2. Manufacturing sector
		3. Mining sector
		4. Oil and Gas sector
		5. Electricity and heating sector
2.	Emissions from motor vehicles	Internal combustion engine vehicles:
		1. Motorcycles & tricycles	GH¢75 per annum
		2. Motor vehicles, buses and coaches up to 3000 cc	GH¢150 per annum
		3. (i.) Motor vehicles, buses and coaches above 3000 cc (ii.) Cargo trucks and articulated trucks	GH¢300 per annum GH¢300 per annum