Divisionof Revenue Act 2018 - as Plain Text by MWakili

cO CIt SPECIAL ISSUE Kenya Gazette Supplement No.

38 (Acts No.

1) f REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT ACTS, 2018 NAIROBI, 11th April, 2018 CONTENT Act- PAGE The Division of Revenue Act,2018 .1 COHC.R.

FOR LAVJ REPORflNG! 44- Bc.

r1OBL KEN ,4231 FAX:?126 TEL;21 PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI THE DIVISION OF REVENUE ACT No.1 of 2018 Date of Assent: 10th April, 2018 Date Commencement: 11th April, 2018 of ARRANGEMENT OF SECTIONS Section 1Short title.

2Interpretation.

3Object and purpose of the Act.

4Allocations to national and county governments.

5Variation in revenue.

SCHEDULEEQUITABLE SHARE OF REVENUE RAISED NATIONALLY BETWEEN THE NATIONAL AND COUNTY GOVERNMENTS FOR THE FINANCIAL YEAR 2018/19 '1 Division Revenue No.

1 of 2018 THE DIVISION OF REVENUE ACT, 2018 AN ACT of Parliament to provide for the equitable division of revenue raised nationally between the national and county governments in the 2018/19 financial year, and for connected purposes ENACTED by Parliament of Kenya, as follows- This Act may be cited as the Division of Revenue Short title.

Act, 2018.

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; "revenue" has the meaning assigned to it in section 2 of the Commission on Revenue Allocation Act, 2011; and No.

16 of 2011.

"state organ" has the meaning assigned to it under Article 260 of the Constitution.

The object and purpose of this Act is to provide for Object and purpose the equitable division of revenue raised nationally between of the Act.

the national and county levels of government for the financial year 20 18/19 in accordance with Article 203(2) of the Constitution.

Revenue raised by the national government in Allocations to respect of the financial year 2018/19 shall be divided national and county among the national and county governments as set out in governments.

the Schedule 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, to the extent of the threshold prescribed in Regulations by the Cabinet Secretary.

(2) If the actual revenue raised nationally in the financial year exceeds the projected revenues set out in the Schedule., the excess revenue shall accrue to the national government, and may be used to reduce borrowing or pay debts 2018 Division Revenue of No.

1 SCHEDULE (s.4) ALLOCATION OF REVENUE RAISED NATIONALLY BETWEEN THE NATIONAL AND COUNTY GOVERNMENTS FOR THE FINANCIAL YEAR 2018/19 Percentage (%) of audited 2013/14 Type/level of allocation Amount in KSh.

and approved Revenue i.e.

KSh.

935,653 Millions A.

Total Shareable Revenue 1,688,492,000,000 B.

National Government * 1,369,792,000,000 Of which: Leasing of Medical Equipment 9,400,000,000 Compensation for user fees forgone 900,000,000 Level 5 hospitals 4,326,000,000 Supplement for construction county headquarters 605,000,000 of Rehabititation Youth of Polyfechnics 2,000,000,000 C.

Equalization Fund 4,700,000,000 0.5% D.

County equitable share 314,000,000,000 33.6% Memo items County Equitable Share 314,000,000,000 Additional conditional allocations (National Government share of 17,231,000,000 which; Revenue) of 2.1.

Leasing of Medical Equipment 9,400,000,000 22 Compensation for user fees forgone 900,000,000 23 Level 5 hospitals 4,326,000,000 cunniem put fnr 24 cn;,unty headquarters 605,000,000 , 2.5 Rehabilitation of Youth Polytechnics 2,000,000,000 Allocation from Fuel Levy Fund 8,269, 000,000 (15%) Conditional allocations 33,241,930, 770 4 2018 Division of Revenue No.

i (Loans & grants) of whkh: 4.1 IDA-Kenya Devolution Support Program (KDSP) 2,300,000,000 4.2 IDA-Kenya Devolution Support Program (KDSP) (Level 2 Grant) 4,000,000,000 43 IDA-Transforming Health Systems for Universal Care Project 3,636,589,847 4.4 DANJDA-Universal Healthcare For Devolved System Program 1,012,500,000 4.5 IDA-National Agriculture & Rural Inclusive Growth Project (NARIGP) 2,949,138,423 4.6 EU-Instruments for Devolution Advice and Support (IDEAS) 1,040,000,000 4.7 IDA (World Bank) - Kenya Climate Smart Agriculture Project (KCSAP) 3,039,000.000 48 World Bank- Kenya Urban Support Pro gram(KUSP) 11,464,702,5001 4.9 IDA- Water and Sanitation Development Project (WSDP) 3,800,000,000 Total County Allocations= (1+2+3+4) 372,741,930,770 39.8% *The National GOvernment share includes KS/i.

41300 million which is a special grant to the National Health Insurance Fund (NHIF) for free Maternal health care, to be disbursed as a reimbursement to county governments.

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