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Energy Sector Levies Act, 2025 (Act 1135)
A consolidated reader for the levy framework, collection rules, Energy Sector Support Account and current Schedule after the 2025 amendments.
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Read the operative provisions and the amended Schedule together
Sections 1 and 2 impose the levies through the Schedule and identify the collecting agencies and payment accounts. The Schedule below incorporates the amendments enacted by Acts 1141 and 1145.
Long title: An Act to consolidate existing energy sector levies to promote prudent and efficient utilisation of proceeds generated from the levies to address energy sector shortfall payments, energy sector legacy debts and provide for related matters.
Imposition and Collection of Levies
Sections 1–2MSL Business School · Legal Research Resource
Section 1Imposition of LevyCurrent
There is imposed by this Act, the levies specified in the first column, at the rates and on the terms specified in the second column and for the purposes specified in the third column of the Schedule.
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Section 2Collection of LeviesCurrent
(1) The agencies specified in the fourth column of the Schedule shall collect the levies imposed under section 1.
(2) The collecting agencies specified in the fourth column of the Schedule shall, within fourteen days of receipt of the moneys under this Act, pay the moneys collected into the accounts specified in the fifth column of the Schedule.
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Establishment and Management of Account
Sections 3–4MSL Business School · Legal Research Resource
Section 3Energy Sector Support AccountCurrent
(1) The Minister shall cause to be opened and maintained an account to be known as the Energy Sector Support Account into which shall be paid the moneys collected under the Energy Sector Shortfall and Debt Repayment Levy.
(2) Moneys in the Energy Sector Support Account shall be used to support the payment of
(a) energy sector shortfalls; and
(b) energy sector legacy debts.
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Section 4Management of accountCurrent
The Minister shall submit to Parliament an annual report on the management of the account established under section 3 for the preceding year by the 31st day of March of the ensuing year.
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Miscellaneous Provisions
Sections 5–8MSL Business School · Legal Research Resource
Section 5RegulationsCurrent
The Minister may, by legislative instrument, make Regulations
(a) to amend the Schedule to include or exclude a levy;
(b) to amend the Schedule to revise the rate of the levy specified in the second column of the Schedule; and
(c) to provide for the effective and efficient implementation of this Act.
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Section 6InterpretationCurrent
In this Act, unless the context otherwise requires,
“Minister” means the Minister responsible for Finance.
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Section 7Repeals and savingsCurrent
(1) The following enactments are repealed:
(a) the Energy Sector Levies Act, 2015 (Act 899);
(b) the Energy Sector Levies (Amendment) Act, 2017 (Act 946);
(c) the Energy Sector Levies (Amendment) Act, 2019 (Act 997); and
(d) the Energy Sector Levies (Amendment) Act, 2021 (Act 1064).
(2) Despite the repeal of the enactments specified under subsection (1), a right, a liability or an obligation in existence immediately before the repeal of the enactments shall continue in existence until the right, liability or obligation is exercised or terminated.
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Section 8Transitional provisionCurrent
The total sum of moneys in an account which constitutes moneys collected under the Energy Debt Recovery Levy, the Energy Sector Recovery Levy, the Sanitation and Pollution Levy and the Price Stabilisation and Recovery Levy, before the coming into force of this Act, is transferred to the Energy Sector Support Account.
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Types of Levies
Sections 1, 2, 5(a) and 5(b)MSL Business School · Legal Research Resource
| Levy | Current rate and terms | Purpose | Collecting agency | Payment account or direction |
|---|---|---|---|---|
| Energy Sector Shortfall and Debt Repayment Levy | (a) GHp 195 per litre on petrol (b) GHp 193 per litre on diesel (c) GHp 195 per litre on naphtha (d) GHp 24 per litre on fuel oil (e) GHp 193 per litre on marine gas oil (f) GHp 73 per kilogramme on liquefied petroleum gas | For the payment of energy sector shortfalls and energy sector legacy debts. | Ghana Revenue Authority | Energy Sector Support Account |
| Road Fund Levy | GHp 48 per litre on petrol, diesel, marine gas oil and naphtha | To support the maintenance of roads. | Ghana Revenue Authority | Road Fund Levy Account |
| Energy Fund Levy | (a) GHp 1 per litre on petrol, diesel, marine gas oil, fuel oil and naphtha (b) GH 1 per kilogramme on kerosene | To support the activities of the Energy Commission. | Ghana Revenue Authority | Energy Fund Levy Account |
| Public Lighting Levy | Three per cent per kWh of electricity charged on all categories of consumers. | (a) To support the payment of electricity consumed by traffic lights, street lights, public lights and highways; (b) to support investments and maintenance of traffic lights, street lights, public lights and highways by Metropolitan, Municipal and District Assemblies; and (c) to cater for replacement of street lights destroyed by hit and run motor vehicles. | (a) Electricity Company of Ghana Limited; (b) Northern Electricity Distribution Company Limited; (c) Volta River Authority; and (d) other suppliers of electricity. | (a) Volta River Authority is required to transfer hundred per cent to the Public Lighting Levy Account at the Bank of Ghana to be utilised by the Ministry responsible for Power in line with this Act; (b) Electricity Company of Ghana Limited and Northern Electricity Distribution Company Limited are required to transfer fifty per cent to that account for use by the Ministry responsible for Power in line with this Act; and (c) those two companies retain fifty per cent. |
| National Electrification Scheme Levy | Two per cent per kWh of electricity charged on all categories of consumers. | To provide funding support for national electrification programme to improve access to electricity. | (a) Electricity Company of Ghana Limited; (b) Northern Electricity Distribution Company Limited; (c) Volta River Authority; and (d) other suppliers of electricity. | The National Electrification Fund Account at the Bank of Ghana to be utilised in line with this Act. |
Schedule amendment history · 2 records
Act 1141Substitution
Schedule: second row
The original second row imposed GHp 95 per litre on petrol, GHp 93 per litre on diesel, GHp 95 per litre on naphtha, GHp 4 per litre on fuel oil, GHp 3 per litre on marine gas oil and GHp 73 per kilogramme on liquefied petroleum gas.
Act 1141 substituted the entire second row. It increased the first five rates to GHp 195, GHp 193, GHp 195, GHp 24 and GHp 23 respectively, while retaining GHp 73 per kilogramme on liquefied petroleum gas.
Act 1145Substitution
Schedule: paragraph (e) of second row; third and fourth rows
Marine gas oil bore GHp 23 per litre under the second row. The Road Fund Levy covered petrol, diesel and naphtha. The Energy Fund Levy covered petrol, diesel, fuel oil and naphtha under paragraph (a).
Act 1145 substituted paragraph (e) with GHp 193 per litre on marine gas oil. It substituted the Road Fund Levy row to include marine gas oil and substituted the Energy Fund Levy row to include marine gas oil under paragraph (a).
Questions about the legislation
Energy sector levies under Act 1135
Which enactments are consolidated in this reader?
The reader consolidates the Energy Sector Levies Act, 2025 (Act 1135) with the Energy Sector Levies (Amendment) Act, 2025 (Act 1141) and the Energy Sector Levies (Amendment) (No. 2) Act, 2025 (Act 1145).
Where are the energy sector levy rates stated?
Section 1 imposes the levies by reference to the Schedule. The Schedule states each levy, its rate and terms, purpose, collecting agency and payment destination.
What did Act 1145 change?
Act 1145 changed the marine gas oil rate under the Energy Sector Shortfall and Debt Repayment Levy and substituted the Road Fund Levy and Energy Fund Levy rows so that marine gas oil is included in both.
Can the Schedule be changed by legislative instrument?
Yes. Section 5 authorises the Minister to make Regulations by legislative instrument to include or exclude a levy and to revise a rate in the Schedule.
What happened to Acts 899, 946, 997 and 1064?
Section 7 repealed those enactments but preserves a right, liability or obligation that existed immediately before repeal until it is exercised or terminated.