The Kakamega High Court has dismissed a petition challenging a 12.5% excise duty on amounts staked in betting activities, ruling it does not constitute double taxation. This decision allows the implementation of the tax, which a petitioner argued was discriminatory.

• The court ruled that the 12.5% excise duty on stakes and the 20% withholding tax on winnings are distinct, with the excise duty levied on punters and the withholding tax on betting companies via winnings.
• Petitioner Edward Okwama claimed the excise duty amounted to double taxation and violated Article 27 of the Constitution.
• Justice Stephen Mbungi found that the contested clauses of the Excise Duty Act, 2015, as amended by the Finance Act, 2023, did not violate the Constitution.
• This ruling follows closely on the heels of the signing of the Gambling Control Bill 2023 by President William Ruto on August 7, which sets a minimum bet amount of Ksh20.