• The government had cited the housing levy as a means to achieve their ambitious plan of constructing affordable homes for low-earning Kenyans.

The High Court has delivered a resounding victory for workers by declaring the discriminatory and unconstitutional nature of collecting housing levies exclusively from salaried employees.

The case was brought forward by workers who challenged the inherent inequality embedded in the housing levy system.

The court, consisting of Judges Lawrence Mugambi, Christine Meoli, and David Majanja, ruled that the introduction of the levy was discriminatory, as it imposed taxes on salaried Kenyans alone while excluding those working in the informal sector.

Judge David Majanja, in delivering the ruling, emphasized that the housing levy was discriminatory, irrational, arbitrary, and in violation of the constitution.

The court firmly upheld the principles of equality and equal protection under the law, emphasizing that singling out a specific group for financial obligations was unjust and unconstitutional.

"The introduction of the housing levy... is discriminatory and irrational and arbitrary and is in violation... of the constitution," Judge David Majanja said.

The government had cited the housing levy as a means to achieve their ambitious plan of constructing affordable homes for low-earning Kenyans.

The Finance Bill 2023, which introduced the housing levy, was passed by parliament on June 22, 2023, and later assented to by President William Ruto on June 26.