The Court of Appeal has upheld the constitutionality of the Affordable Housing Act, 2024, and the Affordable Housing Levy, dismissing two appeals that challenged the law.

• The court upheld the High Court decision of October 22, 2024, which had previously dismissed petitions against the levy.
• Key individuals and organizations involved include the President William Ruto administration, the Kenya Revenue Authority (KRA), and the appellants who argued violations of property rights, devolution, public participation, taxation, and the right to adequate housing.
• The Court of Appeal, in a judgment delivered on Friday, September 25, found no merit in the appeals and confirmed the legal framework for the levy and the Affordable Housing Fund, while noting that the Commission on Revenue Allocation (CRA) should have been consulted earlier in the process.