NAIROBI, Kenya, July 3 – The High Court has declined to suspend the implementation of the Finance Act, 2026 and the Appropriation Act, 2026, allowing the government’s tax measures and budget for the 2026/27 financial year to remain in force as it hears a constitutional challenge against the laws.
In a ruling delivered in Lodwar, the court dismissed an application by advocates Shadrach Sharu Muyesu and Nimrod Matunda Odongo seeking conservatory orders to halt the implementation of the two Acts, citing the wider public interest and the potential disruption to government operations.
The petition challenges the constitutionality of the process that led to the enactment of the Finance Bill, 2026 and the Appropriation Bill, 2026.
The petitioners argue that although the National Assembly attained the constitutional quorum required to transact business, the absence of 187 of the 349 Members of Parliament during the Third Reading and final vote undermined representative democracy and Parliament’s constitutional mandate.
They contend that the low attendance during the June 18 vote diluted public representation in the passage of laws that form the basis of the government’s taxation and expenditure framework for the current financial year.
The court acknowledged that the petition raises weighty constitutional issues relating to legislative accountability, representative democracy and parliamentary procedure, but found that the applicants had not met the legal threshold required for the grant of conservatory orders.
The judge observed that the Finance Act and the Appropriation Act are central to government revenue collection and expenditure and that suspending their implementation before the petition is determined could significantly disrupt public finance management and the delivery of public services.
The petitioners maintain that the absence of more than half of elected lawmakers during the final vote undermined Parliament’s deliberative role and weakened the value of the public participation process conducted before the Bills were debated.
The ruling means the Finance Act, 2026 and the Appropriation Act, 2026 will remain in force pending the hearing and determination of the constitutional petition.
President William Ruto assented to the Finance Bill, 2026 last month after its passage by Parliament, paving the way for the implementation of the government’s tax and revenue measures for the 2026/27 financial year.
