The Ghana Revenue Authority (GRA) will implement the contested Energy Sector Shortfall and Debt Repayment Levy (ESSDRL) effective Monday, June 9, 2025, under a newly issued Tariff Interpretation Order.
This enforcement action follows the passage of the Energy Sector Levies (Amendment) Act, 2025 (Act 1141), designed to generate revenue addressing energy sector financial shortfalls, legacy debts, and power supply stabilization.
A GRA document dated June 6, 2025, clarified the directive fulfills the agency’s legal obligation under the amended legislation. The levy applies to petroleum products including petrol, diesel, marine gas oil, and heavy fuel oil.
The order specifies substantial rate increases; the levy on motor spirit (petrol) rises from GH¢0.95 to GH¢1.95 per litre, while Automotive Gas Oil (AGO/diesel) increases from GH¢0.93 to GH¢1.93 per litre.
The GRA stated this adjustment ensures adequate energy sector funding and addresses persistent financial constraints. “This TIO is issued to emphasise and enforce implementing changes resulting from the enactment,” the Authority noted, reaffirming its role as the official collecting agency.
The announcement faces immediate opposition. The Chamber of Oil Marketing Companies (COMAC) criticized the GRA, describing the implementation timeline as an “institutional ambush” and protesting insufficient stakeholder engagement prior to the levy’s activation.
The ESSDRL seeks to recover financial shortfalls accumulated under previous energy sector policies impacting multiple administrations.
