Divisionof Revenue Act No 7of 2015 - as Plain Text by MWakili

SPECIAL ISSUE Kenya Gazette Supplement No.76 (Acts No.7) REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT ACTS,2015 NAIROBI, Sth June,2015 CONTENT Act- PAGE The Division of Revenue Act, 2015.

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7 of 2015 Date of Assent: 4th June, 2015 Date of Commencement: l9th June,20l5 ARRANGEMENT OF SECTIONS Section l-Short title.


3- Object and purpose of the Act.

4- Allocations to National Government and County Governments.

5- Variation in Revenue.

6- Resolution of disputes and payment of wasteful expenditure.

t SCHEDULE Equitable share of revenue raised nationally between the national and county governments for the financial year 2015116.

100 No.

7 Division of Revenue 2015 THE DIVISON OF REVENUE ACT,2015 AN ACT of Parliament to provide for the equitable division of reyenue raised nationally between the national and county goyernments in the 2015116 financial year, and for connected purposes.

ENACTED by the Parliament of Kenya, as follows- PART I- PRELIMINARY 1.

This Act may be cited as the Division of Revenue Short title.



In this Act, unless the context otherwise requires- Interpretation.

"Cabinet Secretary" means the Cabinet Secretary for the time being responsible for matters relating to finance; "conditional allocations" means allocations in the share of revenue allocated to the national government for the J purpose of meeting specified county government expenditure including financing county expenses relating to development programmes; "county allocation" means the share of national revenue computed in accordance with Article 203(2) of the Constitution that is allocated for the use of the county government consisting of the county executive and the county assembly and includes conditional allocations under Arricle 202(2); "county equitable share" means the share of national revenue allocated to the county level of government to be divided amongst county governments using the basis provided for in Article 217 of the Constitution; "national government allocation" means the share of national revenue computed in accordance with Article 203(2) of the Constitution that is allocated for the use of the national government consisting of the Executive, Parliament and the Judiciary "revenue" has the meaning assigned to it under section No.

l6 of201l 2 of the Commission on Revenue Allocation Act, 20ll; "State Organ" has the meaning assigned to it under Article 260 of the Constitution; and 101 2015 Division of Revenue No.7 "wasteful expenditure" has the meaning assigned tO it No.

18 of20l2.

under section 2 of the Public Finance Management Act.



The object and purpose of this Acr is to provide ;,r,fif:i".

for- Act.

(a) the equitable division of revenue raised nationally between the national and county levels of government for the financial year 2015116 in accordance with Article 203(2) of the Constitution; (b) the financing and continuation of on-going services in accordance with Articles l8l(2) and 203(1)(d) of the Constitution.


Revenue raised by the national government in respect Allocations to of the financial year 2015116 shall be divided among the national and county national and county governments as set out in the Schedule govemments to this Act.


(1) If the actual revenue raised nationally in the Variation in financial year falls short of the expected revenue set out in revenue.

the Schedule, the shortfall shall be borne by the national government.

(2) lf the actual revenue raised nationally in a financial year exceeds the projected revenues set out in the Schedule, the excess revenue shall be apportioned between the national government and county governments on a prorata basis in accordance with the criteria set out in the Schedule.


(l) Any State Organ involved in an Resolution of intergovernmental dispute regarding any provision of this disputes and payment of Act or any division of revenue matter or allocation shall, in wasteful accordance with Article 189 of the Constitution and before expenditure.

approaching a court to resolve such dispute, make every effort to settle the dispute with the other State Organ concerned, including exhausting all alternative mechanisms provided for resolving disputes in relevant legislation.

(2) lt a court is satisfied that a State Organ, in an No 2or20r2' attempt to resolve a dispute has not exhausted all the mechanisms for alternative dispute resolutions as contemplated in section 35 of the Intergovernmental Relations Act, 2012 and refers the dispute back for the 102 Division of Revenue 2015 No.7 reason that the State Organ has not complied with subsection (l), the expenditure incurred by that State Organ in approaching the court shall be regarded as wasteful expenditure.

(3) The costs in respect of such wasteful expenditure referred to in subsection (2) shall, in accordance with a prescribed procedure, be recovered without delay from the person who caused the State Organ not to comply with the requirements of subsection ( l).


Percentage (7o) of 20l2l13 Audited Revenue (i.e.


716.9 billion) National Government 916,92s,500,00( Of which: Free Maternal Health Care 4,298,000,00[ Leasing of Medical Equipment 4,500,000,00( Level-5 Hospitals 3,600,480,00[ Healthcare facilities 900,000,00( compensation fbr forgone user fees Equalisation Fund 6,000,000,00[ 0.807o County Equitable Share 259,714,500,00( 33Vo Total Shareable Revenue I,242,700,000,00( County Allocations County Equitable Share 259,774,500,00( Divi.tion ttf Revcnue Conditional Allocations (of 21,269,685,204 which): l.

Free Maternal Health Care 4,298,000.00( 2.

Leasing of Medical 4,500,000,00( Equipment l.

Level-5 Hospitals 3,600,480,00( 4.

Allocation from Fuel Levy 3,300,000,00( Fund (157o) 5.

Healthcare facilities 900,000,00( compensation for forgone user fees 6.

Conditional Allocations - 10,611,205,20t loans and grants Total County Allocations 287,044,185,20t 37Vo.

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