The House met at 9.30 a.m.

PRAYERS

PAPERS

1. Sessional Paper No
2. Draft Salaries

4 of 2024 on the National Alternative Dispute Resolution

and Remuneration Commission (Remuneration and Benefits of

POINT OF ORDER

ALLEGED ABDUCTION OF MR. GABRIEL OGUDA

Go ahead, Hon. Wandayi.

The issues I am raising are serious, I request my brother to be patient. No sooner had he called me than I mobilised lawyers to attend to his situation. But in no time…

Next Order.

MOTION

ALTERATION OF THE CALENDAR OF THE HOUSE

1. the Short Recess commences on Friday, 28th June 2024 and ends on Monday, 15th July 2024; and,
2. the House resumes Regular Sittings on Tuesday 16th July 2024 and ends on 8th August 2024 to continue with the Second Part of the Session.

Hon. Speaker, as you are aware, over the past one month, Members of this House have been very busy in committees and in plenary. They have been deeply engaged in the priority budget-making and budget-related business which we hope to conclude in the course of this week. As is customary, after the passage of the budget-related business, we usually take our short recess. However, as at the time we began this session, we were to close it the week after next week, on 5th July. We are bringing that forward by a week so that immediately we are done with the priority business at the end of this week, we will allow Hon. Members to have some time off for about two weeks. We also intend to balance the two sessions. We have been sitting for about four weeks. We will take a two-weeks break, and then resume for another four weeks as we have always done before we take the long recess in August.

This time, as you are aware, our National Constituencies Development Fund (NG-CDF) kitty has been enhanced by almost Ksh30 million. Therefore, Hon. Members will be required to go back and participate in the public participation of their NG-CDF proposals. This period offers you that opportunity to go and conduct public participation in your constituencies for the Financial Year 2024/2025 and NG-CDF proposals. This is important because I have just consulted with the Chairman of the National Government Constituencies Development Fund Committee, Hon. Musa Sirma, and he has told me that immediately after the short recess, we should cause our NG-CDF committees to start submitting their proposals in readiness for the next financial year’s disbursement.

BILL

First Reading

THE ETHICS AND ANTI-CORRUPTION COMMISSION (AMENDMENT) BILL

(National Assembly Bill No.11 of 2024) (The Bill was read a First Time and referred to the relevant Committee)

COMMUNICATION FROM THE CHAIR

GUIDANCE ON CONSIDERATION OF THE FINANCE BILL, 2024

1. The Chairperson of the Committee has since briefed me on the harmonisation process. I
1. The
2. The
3. The Hon (Dr.) Makali Mulu, MP;
4. The
5. The
6. The
7. The Hon (Eng) Paul Nzengu, MP;
8. The
9. The
10. The
11. The
12. The
13. The

Hon. Martin Peters Owino, MP;

Hon. Beatrice Elachi, MP;

Hon. Gathoni Wamuchomba HSC, MP;

Hon. Millie Odhiambo, MP;

Hon. Anthony Oluoch, MP;

Hon. Samuel Atandi, MP;

Hon. Caleb Hamisi, MP;

Hon. Cliff Gisairo, MP;

Hon. Irene Mayaka MP;

Hon. Robert Ngui Basil, MP; and,

Hon. Joshua Kivinda Kimilu, MP.

Order. I can read through your minds. You want to make reckless political statements in the guise of amendments.

Order. Any Member who wants to withdraw their amendments should write a letter and send it to my office. I will approve it immediately and the Clerk-at-the-Table will be notified. The only person who has asked me and I have acceded to his request is Hon. T.J. Kajwang’. He was gracious enough to walk to the Chair to say he left his letter in the office, but he can put his withdrawal on record. I give him that opportunity.

Hon. Members, those of you who want to withdraw your amendments can do a hand-written withdrawal and send it over to my Chambers. I am recessing back to the Chamber; I will immediately approve and resend it to the presiding Member of the Speaker’s Panel. On the same matter, those who do not want to write, remain in the Chamber and when your amendment is reached, simply stand up and say: “Hon. Chair, I beg to withdraw my amendment”, and the matter ends there. It is as simple as that. We do not need to debate on this.

Hon. Senior Counsel.

Hon. Speaker, I do not know her name, but she is there showing off her ….

COMMITTEE OF THE WHOLE HOUSE

IN THE COMMITTEE

THE FINANCE BILL

(National Assembly Bill No.30 of 2024)

1. in paragraph (a) in the proposed definition of “digital content monetisation” by inserting the words “and includes money earned from creative works.” immediately after the words “creative works”;
2. in paragraph (k) in the proposed definition of “royalty” by deleting the words “and includes the distribution of the software.” appearing in paragraph (b);
3. in paragraph (l) in the proposed definition of “donation” by inserting the words “and includes grants” immediately after the word “consideration”. This Clause defines content creation and exempts from taxes all content creation that does not lead to digital monetisation. In simple language, this amendment makes better provisions for our content creators by making sure that the content they generate on online platforms that does not generate any income is exempted from taxes. Secondly, this Clause defines royalties. We have seen an attempt to have cases that have been decided in court. An example is the Seven Seas Technologies Limited and Commissioner- General where Kenya Revenue Authority (KRA) lost a particular court case and then an attempt was made to amend it through the law. We have rejected this proposal which is in line with the Organisation for Economic Co-operation and Development (OECD) best practices. With those remarks, I beg to move. (Question of the amendment proposed)

1. by deleting paragraph (b) and substituting therefor the following new paragraph-
   2. delivery services;
2. inserting the words “or consulting” immediately after the word “professional” in paragraph (d). The proposed amendment seeks to amend the definition of “digital marketplace” in the item “Food Delivery Services” to include other delivery services. It further seeks to expand the definition of “digital marketplace” by broadening the definition of term “professional services” to include “consulting services”. With those remarks, I beg to move. (Question of the amendment proposed)

Clause 6

1. in paragraph (a) −
   9. by deleting subparagraph (i);
   10. by deleting the words “forty-eight thousand shillings” appearing in subparagraph (ii) and substituting therefor the words “sixty thousand shillings”;
2. in paragraph (b) by –
   9. deleting subparagraph (i) and substituting therefor the following−
      9. by deleting paragraph (f) and substituting therefor the following new paragraph−
      10. the first sixty thousand shillings on the value of meals served by the employer, whether the meals are supplied by the employer or not, within his premises to employees in a canteen or cafeteria operated or established by the employer or provided by a third party who is a registered taxpayer, whether the meals are supplied in the premises of the employer or the premises of the third party, shall be excluded in the calculation of his gains or profits subject to such conditions as the Commissioner may specify.
   10. by deleting subparagraph (ii). We are proposing to delete paragraph (a) as the provisions currently in the law are sufficient. This amendment seeks to increase the allowance that is given to employers when they give food to their employees. We are increasing the threshold from Ksh48,000 to Ksh60,000, so that we encourage employers to claim more when they provide food for the employees, not only when it is prepared at their premises, but also when they source it from other taxable entities. With those remarks, I beg to move. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to)

Clause 8

1. By inserting the following subsection immediately after subsection (1) − (1A) For purposes of this Section, a non-resident person shall be considered to have significant economic presence where the user of the service is located in Kenya.
2. In subsection (2) by inserting the following new paragraph immediately after paragraph (b)−
   3. A non-resident person providing digital services to an airline in which the government of Kenya has at least forty-five per cent shareholding;
3. In subsection (3) by deleting the words “twenty per cent” appearing immediately after the words “deemed to be” and substituting therefor the words “ten per cent”. This is the digital platform tax. The proposed increase from 3 per cent to 20 per cent is too stiff. Therefore, we propose it be reduced to 10 per cent so that the increase is to 10 per cent. (Question of the amendment proposed) (Question, that the words to be inserted be inserted, put and agreed to) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to)

Clause 9

1. In the proposed new section 12G—
   9. In the definition of “adjusted covered taxes” in subsection
      1. by deleting the words “constituent entity” wherever they appear and substituting therefor the words “covered person”;
   10. By deleting subsection (6).
2. By deleting the proposed new Clause 12H It is important to report that Clause 9 includes section 12G…. Let me approach the Chair.

1. The Cabinet Secretary may make regulations to give further effect to the

Clause 19

1. In this section, ‘person’ does not include a partnership. Hon. Chair, this amendment seeks to clarify that a person does not include a partnership. This was inadvertently left out in the proposal to delete section 34. With that, I beg to move, Hon. Chair. (Question of the amendment proposed) (Question, that words to be inserted be inserted, put and agreed to)

Clause 20

20. sale of scrap metal. This is aimed at expanding our tax base to make sure that more people contribute to our tax blanket so as not to overburden the few that are already tax compliant. (Question of the amendment proposed)

Hon. Members, Order! Hon. Members, you are out of order. Allow us to proceed with the proceeding as per the procedures approved in the Standing Orders.

Mover, you may proceed. Clause 23

1. by deleting paragraph (a);
2. by deleting paragraph (b);
3. in paragraph (d) by deleting the proposed new paragraph 53 and substituting therefor the following new paragraph—
   1. Payment of pension benefits from a registered pension fund, registered provident fund, registered individual retirement fund, public pension scheme or National Social Security Fund, upon attainment of the retirement age determined in accordance with the rules of the fund or the scheme: Provided that this exemption shall also apply to:
   2. payment of gratuity or other allowances paid under a public pension scheme;
   3. payment of a retirement annuity; or
   4. withdrawals from the fund prior to attaining the retirement age due to ill health or withdraws from the fund after the twenty years from the date of registration as a member of the fund.
   5. by deleting paragraph (e);
   6. by deleting paragraph (g). This deletion retains the exemption of amateur sporting association from Income Tax to support investment in the sector as advised and to nurture and support local talents.

(Question of the amendment proposed) (Question, that the words be left out

Clause 25

1. in subparagraph (ii) (C) by inserting the following new subparagraph immediately after the proposed new subparagraph (v)—
   23. in respect of interest arising from a bond, note or other similar security that has a maturity of at least three years and used to raise funds for infrastructure and other social services, five per cent;
2. by deleting the expression “item (i)” appearing in subparagraph (iii) (B) (Ab) and substituting therefor the expression “item (ii);
3. by deleting the proposed paragraph 15 in subparagraph (v).
4. by inserting the following new subparagraph immediately after subparagraph (v) appearing in subparagraph (ii) (C)−
   23. in respect of the sale of scrap metal, two per cent of the gross amount. (Question of the amendment proposed) (Question, that the words to be inserted be inserted, put and agreed to) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to)

Clause 26

1. deleting paragraph (b) and substituting therefor the following new paragraph—
   2. by deleting paragraph 1(3);
2. by deleting the expression “an individual” and substituting therefor the expression “an individual,” in paragraph (c). This seeks to correct grammatical and referencing error in the Bill. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to)

(Clauses 27, 28 and 29 agreed to) Clause 30

1. The time supply for exported goods shall be the time when the certificate of export or such other equivalent export document has been issued by Customs. This proposed amendment seeks to define time of supply where various documents are declared during exportation of goods and where it is unclear what export confirmation documents means. This amendment provides for clarity on which documents should be submitted at Customs during export of goods. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to)

Clause 31

1. by inserting the following new subparagraph immediately after subparagraph (iii)—
   1. by inserting the following new paragraph immediately after paragraph (e)— (ea) in the case of a taxable supply that is zero-rated or exempted, such excess arose on account of permanent credit position in favour of a registered person due to the difference between the rate applicable on the 1st July 2022, and a lower rate of tax and that such credit position existed on the date that the taxable supply became zero- rated or exempted: Provided that notwithstanding the provisions of subsection (5), a registered person who incurred such a credit shall apply to the Commissioner for relief within six months after the commencement of this provision. This provides that exemption will be made by the Commissioner for excess taxes that are paid before 1st July 2022. (Question of the amendment proposed) (Question, that the words to be inserted be inserted, put and agreed to)

Clause 34

1. in paragraph (a) (i) (A)−
   9. by deleting paragraph (Aa);
   10. by deleting paragraph (Ab);
   11. by deleting paragraph (Ac);
   12. by deleting paragraph (Ad);
2. in paragraph (a)(i) in item (A), by inserting the following new items immediately after item (Ad)− (Ae) by deleting tariff number “0402.21.00” and the corresponding tariff description; (Af) by deleting tariff number “0402.29.00” and the corresponding tariff description; (Ag) by deleting tariff number 0402.91.00” and the corresponding tariff description; (Ah) by deleting tariff number “0402.99.00” and the corresponding tariff description;
3. by deleting paragraph(a) (i) (B);
4. by inserting the following new paragraph immediately after paragraph (B)− (Ba) by deleting paragraph 51;
5. by deleting paragraph (a) (i) (C);
6. in paragraph (a) (i) (D) by inserting the words “the Defence Forces Welfare Services” immediately after the words “National Intelligence Services”;
7. by deleting paragraph(a) (i) (E );
8. by deleting paragraph(a) (i) (F);
9. by deleting paragraph (a) (i) (G);
10. by deleting paragraph (a) (i) (H);
11. by deleting paragraph (a) (i) (I);
12. by deleting paragraph(a) (i) (J);
13. by deleting paragraph (a) (i) (K);
14. by deleting paragraph (a) (i) (L)
15. by deleting paragraph (a) (i) (M);
16. by deleting paragraph (a) (i) (N);
17. by inserting the following new paragraph immediately after paragraph (N)− (Na) by deleting paragraph 109;
18. by deleting paragraph (a) (i) (O);
19. by inserting the following new paragraph immediately after paragraph (O)− (Oa) by deleting paragraph 112;
20. by deleting paragraph (a) (i) (S) and substituting therefor the following new paragraph−
21. by deleting paragraph 145 and substituting therefor the following new paragraph-
22. Taxable goods, inputs and raw materials imported or locally purchased by a company which is incorporated for purposes of undertaking the manufacture of human vaccines and whose capital investment is at least ten billion shillings, subject to approval of the Cabinet Secretary for the National Treasury, on recommendation of the Cabinet Secretary for health.
23. by deleting paragraph (a) (i) (U) and substituting therefor the following new paragraph-
24. by inserting the following new paragraphs immediately after paragraph 148-
25. Inputs, machinery and raw materials used in the manufacture of mosquito repellent on recommendation by the Cabinet Secretary responsible for matters relating to health.
26. Imported mosquito repellent.
27. Micronutrients, foliar feeds and bio-stimulants of Chapter 38.
28. The supply of imported motorcycles of tariff heading
29. 60.00.
30. Imported bioethanol vapour (BEV) Stoves classified under HS Code 7321.12.00 (cooking appliances and plate warmers for liquid fuel).
31. All imported inputs and raw materials supplied to manufacturers of agricultural pest control products upon recommendation by the Cabinet Secretary for the time being responsible for agriculture.
32. Imported Agricultural
33. Inputs or raw materials (either produced locally or imported)
34. in paragraph (b)-
35. by deleting subparagraph (i) (A);
36. by deleting subparagraph (i) (B);
37. by deleting subparagraph (i) (C);
38. by deleting subparagraph (i) (D)
39. by deleting subparagraph (i) (E);
40. by deleting subparagraph (i)(F);
41. by deleting subparagraph (i)(G);
42. by deleting subparagraph (iii);
43. by deleting (iv) and substituting therefor the following new
44. in paragraph 18 by deleting the words “excluding helicopters
45. by inserting the following new sub-paragraphs immediately after
46. by deleting subparagraph (v);
47. by inserting the following new sub-paragraph immediately after
48. by deleting subparagraph (vi);
49. by deleting subparagraph (vii);
50. by deleting subparagraph (viii) and substituting therefor the pest control products.

1. by paragraph 34 and substituting therefor the following new paragraph-
2. Taxable services imported or locally purchased by a company which is incorporated for purposes of undertaking the manufacture of human vaccines and whose capital investment is at least ten billion shillings, subject to approval of the Cabinet Secretary for the National Treasury, on recommendation of the Cabinet Secretary for health.
3. in subparagraph (ix) by inserting the following new proviso- Provided that this paragraph shall only apply where the business is owned by a company in which—
4. the government owns more than fifty one percent of the total shares of the company; or
5. the government and the members of the public combined own more than fifty one percent of the total shares of the company, subject to approval of the Cabinet Secretary for the National Treasury. This is going to provide a reprieve for many young people who are borrowing across our digital platforms. They will be exempted from the excess interest they pay on this platform. With that I beg to move. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to) (Question, that the words to be inserted be inserted, put and agreed to)

Clause 35

1. by deleting paragraph (a);
2. by deleting paragraph (b) and substituting therefor the following new paragraph-
   2. by deleting paragraph 16 and substituting therefor the following new paragraph;
      1. Locally manufactured inputs and raw materials supplied to manufacturers of agricultural pest control products upon recommendation by the Cabinet Secretary for the time being responsible for agriculture.
3. by deleting paragraph (c);
4. by deleting paragraph (d);
5. by deleting paragraph (e);
6. by deleting paragraph (f);
7. by deleting paragraph (g) and substituting therefor the following new paragraph-
   7. in paragraph 30 by inserting the words “locally assembled” immediately before the word “motorcycles”
8. by deleting paragraph (h) and substituting therefor the following new paragraph-
   8. in paragraph 31 by inserting the words “locally assembled immediately before the words “electric bicycles”
9. by deleting paragraph (i);
10. by deleting paragraph (j) and substituting therefor the following new paragraph-
    10. in paragraph 33 by inserting the words “locally assembled” immediately before the words “electric buses”;
11. by deleting paragraph (k);
12. by inserting the following new paragraph immediately after paragraph
13. -
    12. by inserting the following new paragraphs immediately after paragraph 35-
        1. Locally manufactured mosquito repellent.
        2. Locally manufactured tea packaging material.
        3. Locally manufactured bioethanol vapour (BEV) Stoves classified under HS Code 7321.12.00 (cooking appliances and plate warmers for liquid fuel).
        4. Materials for the production of transformers and transformer parts. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to) (Question, that the words to be inserted be inserted, put and agreed to)

1. Section 2 of the Excise Duty Act is amended –
   1. in subsection (1) by inserting the following new definition in the proper alphabetical sequence- “digital lender” means person holding a valid digital credit providers licence issued by the Central Bank of Kenya;
   2. by inserting the following new subsection immediately after subsection (2)-
      1. In this Act, goods shall be classified by reference to the tariff codes set out in Annex I to the Protocol on the Establishment of the East African Community Customs Union and interpreting that Annex, the general rules of interpretation set out the Annex shall apply. Hon. Chairlady, this provides reprieve for our digital lenders especially our young people who borrow from digital lending space. (Question of the amendment proposed)

Clause 41

1. in paragraph (a) (i) -
2. by deleting item (A); (ii) by deleting item (B) and substituting therefor the following new items−
   2. by deleting the tariff description “Imported cartons, boxes and cases of corrugated paper or paper board and imported folding cartons, boxes and case of non-corrugated paper or paper board and imported skillets, free-hinge lid packets of tariff heading 4819.10.00, 4819.20.10 and 4819.20.90” and corresponding rate of excise duty and substituting therefor the following new tariff description and corresponding rate of excise duty— Imported cartons, boxes and cases of corrugated paper or paper board and imported folding cartons, boxes and case of non-corrugated paper or paper board and imported skillets, free-hinge lid packets of tariff heading 4819.10.00,
3. 20.10 and 4819.20.90, but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin. 25% or sh. 200 per kilogramme, whichever is higher (iii) by inserting the following new items immediately after item (B)− (BA) in the description of “Imported Glass bottles (excluding imported glass bottles for packaging of pharmaceutical products)”, by deleting the corresponding rate and substituting therefor the following rate of excise duty “35% or shs 16000 per tonne, whichever is higher”; (BB) in the item of description “Motor vehicles of tariff heading 87.02,
4. 03 and 87.04”, by inserting the following new item immediately after item (i)— (ia) locally assembled electric vehicles. (BC) by inserting the following items immediately after the item of description “Imported cartons, boxes and cases of corrugated paper or paper board and imported folding cartons, boxes and case of non-corrugated paper or paper board and imported skillets, free-hinge lid packets of tariff heading 4819.10.00,
5. 20.10 and 4819.20.90” − Description Rate of excise Printed paper or paperboard of tariff heading 4811.41.90 or 4811.49.00 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin. 25% or sh. 150 per kilogramme, whichever is higher (BD) by deleting the item of description “Imported plates of plastic of tariff heading 3919.90.90, 3920.10.90, 3920.43.90, 3920.62.90 and 3921.19.90” and the corresponding rate and substituting therefor the following new item− Imported plates of plastic of tariff heading 3919.90.90,
6. 10.90, 3920.43.90, 3920.62.90 and 3921.19.90 but excluding those originating from East African Community 25% or sh. 75 per kilogramme, Partner States that meet the East African Community Rules of Origin whichever is higher. (BC) by deleting the item of description “Imported paper or paper board, labels of all kinds whether or not printed of tariff heading 4821.10.00 and
7. 90.00” and the corresponding rate and substituting therefor the following new item− Imported paper or paper board, labels of all kinds whether or not printed of tariff heading 4821.10.00 and
8. 90.00 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin 25% or sh. per kilogramme, whichever is higher. (iv) by deleting item (C);
9. by deleting item (D) and substituting therefor the following new paragraph-
10. in the description of “Imported eggs of tariff heading 04.07” by inserting the words “excluding fertilised eggs for incubation imported by licenced incubators”; (vi) by deleting item (E); (vii) by deleting item (F); (viii) by deleting item (G); (ix) by inserting the following new item immediately after item G− (GA) by deleting the description “Imported pasta of tariff 1902 whether cooked or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared” and the corresponding rate of excise duty.
11. in item (H) by deleting the expression “shs.275.55 per kg” and substituting therefor the expression “shs.85.82 per kg”; (xi) in item (J) by inserting the following proviso Provided that, Beer, cider, perry, mead, opaque beer and mixtures of fermented beverages with non-alcoholic beverages and spirituous beverages manufactured by licensed small independent brewers shall be subject to the rate of “Shs 10 per centilitre of pure alcohol; (xii) in item (K) by deleting the expression “shs.16 per centilitre of pure alcohol” and substituting the following “shs.10 per centilitre of pure alcohol”; (xiii) by inserting following new descriptions and the corresponding rates immediately after the item of tariff description “3906.90.00 imported emulsion

B.A.M” −

Description Rate of Excise Duty

1. 99.00 Imported Saturated polyester 20%
2. 21.00 Imported polymers of vinyl acetate/vinyl esters 20%
3. 90.00 Imported emulsion-styrene acrylic 20% (xiv) by deleting item (P); (xv) by inserting the following items of description and the corresponding rate of excise duty immediately after item (P)- Description Rate of Excise Duty Imported Electric transformers and parts of tariff codes
4. 10.00,8504.21.00,8504.22.00,8504.23.00,8504.31.00,
5. 32.00, 8504.34.00,8504.90.00 25% Imported printing ink of tariff 3215.11.00 and 3215.19.00 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin 15% Imported Sanitary ware of tariff 6910.10.00 35% of customs value or Shs.100 per kg Imported Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked of tariff 7005 35% of custom value or Shs.200 per kg Imported ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics of tariff 6907 35% of custom value or Shs.300 per kg Molasses resulting from the extraction or refining of sugar of tariff no. 1703 Provided that the excise duty shall not be imposed where eighty per cent of the molasses produced by a person is transferred to a manufacturer of ethanol licensed in Kenya 44,250 per tonne (xvi) by deleting item (Q);
   2. in paragraph (b)—
6. by deleting subparagraph (ii);
7. by deleting subparagraph (iii);
8. in subparagraph (iv) by deleting the expression “twenty per cent” and substituting therefor the expression “fifteen per cent”;
9. in subparagraph (v) by deleting the expression “twenty per cent” and substituting therefor the expression “fifteen per cent”;
10. in subparagraph (vi) by deleting the expression “twenty per cent” and substituting therefor the expression “fifteen per cent”;
11. by inserting the following new paragraph immediately after paragraph (b)-
    3. in Part III by inserting the following new definition in the proper alphabetical sequence- “Small Independent brewer means manufacturers of beer, cider, perry, mead, opaque beer, wine and fortified wines and mixtures of fermented beverages with non-alcoholic beverages manufactured whose annual production volume does not exceed 150,000 litres per month. Hon. Chairlady, Clause 42 has several amendments, but I want to pick out two main ones. It is seeking to change the way taxes are done on our alcoholic beverages to be based on alcohol volume. This is meant to save our young people from the illicit brews in this country, and in line with world best practices. In addition, it is proposing to tax cigarettes that are filtered the same way as those which are non-filtered. This is to ensure that cigarette smoking which is a major cause of cancer in this country become expensive. Therefore, we are using sin tax to make sure we continue to keep our young people safe and healthy. So, the non-filtered cigarettes that are very harmful to the human body become expensive. This proposal to delete the introduction of excise duty on vegetable oils is in line with ensuring that we retain the cost-of-living low by making sure there is no increase in taxation on food items. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to) (Question, that the words to be inserted be inserted, put and agreed to)

Hon. Kaluma, you lost your opportunity. Clause 43

Clause 45

1. The eco levy shall be paid to the Commissioner at the rate specified in the Fourth Schedule on imported finished goods, by the importer at the time of entering the goods into the country.
2. The purpose of the levy shall be to ensure that the importers of the goods specified in the Fourth Schedule pay for the negative environmental impacts of the goods. Cap 387
3. The levy shall be paid into the Restoration Fund established under the Environmental Management and Coordination Act.
4. The Cabinet Secretary may make Regulations for the better implementation of the provisions of this section. The proposed amendment seeks to provide that eco levy shall only be applied on imported finished products so that we protect our local manufacturers who are currently subjected to extended producer responsibility. This is in line with international best practices of polluter pays principle to ensure that manufacturers of offending items contribute to financing of the disposal of those products. Notably is that on eco levies, we have also further exempted those products that the members of the public said would be detrimental especially for the people at the bottom of the pyramid. The products include tyres for our motorcycles, bicycles, ambulances and Tuk Tuks. Those will not be subject to eco levy. Further to making sure that we safeguard the sanitary hygiene of our young girls, we have agreed with the members of the public that we have not created enough capacity to produce our own sanitary towels here in Kenya. Therefore, although we have extended zero rating for their raw materials, we seek that diapers and sanitary towels be exempt from eco levy so that we first build capacity and make sure that our young ladies and women still have access to safe and healthy options for their menstrual health and small babies.

1. in paragraph(a) (i) by inserting the words “the Defence Forces Welfare Services” immediately after the words “National Intelligence Services”;
2. in paragraph(b) (i) by inserting the words “the Defence Forces Welfare Services” immediately after the words “National Intelligence Services”;
3. in paragraph (a) by inserting the following sub-paragraph immediately after item(ii)- (iii) by deleting paragraph (xxib);
4. in paragraph (b) by inserting the following new sub-paragraph immediately after sub-paragraph (ii)-
   1. by deleting paragraph (vb). This provides exemptions for our hard-working men and women in uniform who tirelessly work hard to defend our country. It seeks to exempt the Defence Forces Welfare Services from Income Tax. (Question of the amendment proposed) (Question, that the words to be inserted be inserted, put and agreed to) (Question, that the words to be left out be left out, put and agreed to)

1. by deleting the item -
   1. 11.00 Kraft liner 3% of the customs value
2. by deleting the item-
   1. 29.00 Uncoated kraft paper 3% of the customs value and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03
   2. Other
3. by deleting the following item of tariff no. 0401.20.00 and substituting

1. 20.00 Milk and cream of a fat content by weight, exceeding 1% but not exceeding 6% 5% of the customs value
   4. in the item of tariff description “Billets” by deleting the Export and Investment levy rate of “10%” and substituting therefor the rate “7.5%” –
   5. in the item of tariff description “Clinkers” by deleting the Export and Investment levy rate of “10% and substituting therefor the rate “17.5%”.
   6. by deleting the following items of tariff no. 8711.10.90, 8711.20.10,
2. 20.90, 8711.20.90, 8711.40.90, 8711.50.90 and 8711.60.00 and substituting therefor the following new items-
   1. 10.90 Fully built Motorcycles with internal combustion engine not exceeding 50cc 3% of the customs value
   2. 20.10 Fully built Motorcycles with internal combustion engine exceeding 50cc but not exceeding 250cc 3% of the customs value
   3. 20.90 Fully built Motorcycles with internal combustion engine exceeding 50cc but not exceeding 250cc 3% of the customs value
   4. 30.90 Fully built Motorcycles with internal combustion engine exceeding 250cc but not exceeding 500cc 3% of the customs value
   5. 40.90 Fully built Motorcycles with internal combustion engine exceeding 500cc but not exceeding 800cc 3% of the customs value
   6. 50.90 Fully built Motorcycles with internal combustion engine exceeding 800cc 3% of the customs value
   7. 60.00 Fully built Electric motorcycles 3% of the customs value
   8. by inserting the following new items− Tariff No. Tariff description Export and Investment Promotion Levy rate

1. 10.00 TMT/Construction steel 10%
2. 10 Wire rods 10%
3. 91.90 Wire rods 10%
4. 10.00 Channels 10%
5. 21.00 Angles 10%
6. 61.00 Flats 10%
7. 10.00 Binding wire 10%
8. 20.00 Galvanised wire 10%
9. 30.90 Cold drawn wire 10%
10. 30.90 Agriculture benches 10%
11. 90.00 HT Cable wire 10%
12. 90.00 Bailing Ties 10%
13. 10.00 Stranded Wire 10%
14. 10.00 Stay wire 10%
15. 90.00 Rope Wire 10%
16. 90.00 Electric cable wire 10%
17. 00.00 Barbed wire 10%
18. 20.00 BRC/Weld mesh 10%
19. 41.00 Chain link 10%
20. 42.00 PVC Coated Chain link 10%
21. 49.00 Gabions 10%
22. 00.00 Nails 10% There were some amendments that were proposed by some Members. Give them a chance to move them first. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to) (Question, that the words to be inserted be inserted, put and agreed to)

1. in item 2 by deleting the proposed Eco Levy rate of “225 per unit” and substituting therefor the following new rate “150 per unit”;
2. in item 44 in the description “Rubber tyres of Chapter 40” by inserting the words “excluding motorcycle tyres, tuk-tuk tyres and bicycle tyres”;
3. by deleting item 45;
4. in item 46 by deleting the proposed Eco Levy rate of “750 per kg” and substituting therefor “150 per kg”;
5. by deleting item 47 and substituting therefor the following new item-
   1. Plastic packaging materials of Ksh100 per kg chapter 39, excluding raw material. This is where we are providing the rates for the Eco Levy that I had explained earlier. I beg to move. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to) (Question, that the words to be inserted be inserted, put and agreed to)

New Clause 44A

THAT, the Bill be amended by inserting the following new clause immediately after Clause 44- Amendment

of Section 8 of Cap. 469C.

44A. Section 8 of the Miscellaneous Fees and Levies Act is amended in subsection (2) by deleting the words “one point five” and substituting therefor the words “two point five”.

Clause 51

1. Section 23A of the Tax Procedures Act is amended by-
   1. inserting the following new subsection immediately after subsection (2)- (2A) An electronic tax invoice issued under subsection
   2. shall contain the following information-
   3. the words “TAX INVOICE”;
   4. the name, address and PIN of the supplier;
   5. the name, address and PIN if any, of the purchaser;
   6. the serial number of the tax invoice;
   7. the date and time which the tax invoice was issued and the date and time which the supply was made, if it is different from the date the tax invoice was issued;
   8. the description of the supply including quantity of the goods or the type of services;
   9. the details of any discount allowed at the time of supply;
   10. the consideration for the supply;
   11. the tax rate charged and total tax amount of tax charged; and
   12. any other prescribed information.
   13. inserting the words “payment of withholding tax” in subsection (4) immediately after the words “airline passenger ticketing”;
   14. inserting the following new subsection immediately after subsection 3- (3A) Without prejudice to subsection (3), where a supply is received from a small business or a small-scale farmer, whose turnover does not exceed one million, the purchaser shall issue a tax invoice for the purpose of ascertaining tax liability. Although we appreciate the need to have Electronic Tax Invoice Management System (e- TIMS) and expand our tax base, it is very important we protect our subsistence farmers and Small and Medium-sized Enterprises (SME) from the requirements of e-TIMS registration, as well as the proposed penalty of Ksh2 million which is too punitive. Traders will now issue reverse invoicing. This will remove the responsibility of registration of e-TIMS from the taxpayer to the traders who have turnover of less than Ksh1 million and subsistence farmers. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to)

1. in the opening paragraph by deleting the words “section 37D” and substituting therefor the words “section 37E”;
2. in the proposed new section 37E by deleting the expression “37E” and substituting therefor the expression “37F”;
3. by deleting subsections (4) and (5) and substituting therefor the following new subsections-

1. The Commissioner
2. A notice under subsection (4) of this section shall be laid before the National
3. be approved; or
4. be annulled and it shall thenceforth be void, but without prejudice to the validity of shall, at least every four months, publish a notice in the Gazette,

1. in the proviso to subsection (1) by deleting the words “in the preceding three years from the commencement of this Act is at least three billion” and substituting therefor the words “is at least two billion shillings on the 31st December 2024,” We are providing an investment for those investing up to Ksh2 billion to be exempt from investment deductions. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to)

1. in paragraph (a) by inserting the following new subsection immediately after subsection (1A)- (1B) A notice under subsection (1A) shall be for a reasonable period but not exceeding one year and depending on the nature of the business of that person. (1C) The provisions of subsection (1A) shall only apply to a business whose turnover exceeds eight million shillings.
   2. in paragraph (b) by deleting the words “two million” appearing in the proposed subsection (5) and substituting therefor the words “five hundred thousand”
   3. in paragraph (b) by deleting the words “two million” appearing in the proposed sub-section (6) and substituting therefor the words “five hundred thousand”. It is providing for reverse tax invoices to protect our small and medium enterprises and our subsistence farmers, and also to reduce the Ksh2 million penalty which was meant to be other conviction because the penalty was too punitive. (Question of the amendment proposed) (Question, that the words to be inserted be inserted, put and agreed to) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to)

Clause 60

1. in subsection (3) (b) by deleting the expression “30th June 2024 “appearing in subparagraph (i) and substituting therefor the expression “31st March 2025”;
2. in subsection (4) by deleting the expression “30th June 2024” and substituting therefor the expression “31st March 2025”.

3. the proceeds of the Eco Levy established under section 7B of the Miscellaneous Fees and Levies Act.

1. by deleting subsection (2C) and substituting therefor the following new subsection- (2C) The provision of subsection (2A) and (2B) shall come into force on the date that is five years from the date of the commencement of this provision.
2. by inserting the flowing new subsection immediately after subsection (2C) – (2CA) The Cabinet Secretary shall, not later than five years from the date of the coming into force of this provision, take measures to ensure that borrowing by the national government complies with the threshold prescribed in subsection (2A).

1. in subsection (1) by deleting the expression “and Deputy Commissioners”;
2. by inserting the following subsection immediately after subsection (1A)- (1A) The Commissioner-General shall appoint such Deputy Commissioners as may be deemed necessary.

1. Section 6 of the Kenya Roads Board Act is amended in subsection (2) by deleting subparagraph (ii) and substituting therefor the following subparagraph-
2. ten per cent of the allocated funds is allocated in respect of the rural roads for the maintenance or development of rural link roads to be administered by the Kenya Rural Roads Authority (KeRRA) provided that the allocations to the constituencies shall not fall below the amount allocated to every constituency in the Financial Year 2023/2024.

1. Amendment of Cap.408A (Question, that the new clause be read a Second Time, proposed) (Question, that the new clause be read a Second Time, put and agreed to) (Question, that the new clause be added to the Bill, put and agreed to) (Title agreed to)

1. In paragraph (a) by deleting the expression “1st September 2024” and substituting therefor the following expression “1st August 2024”;
2. By inserting the following new paragraph immediately after paragraph

2. - “(ba) on the 1st January 2025, section 9(12G)”; and
   3. In paragraph (b) by deleting the expression “and 25(b) (v)”. This provides for the commencement dates of the several provisions of the Finance Bill

1. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to) (Question, that the words to be inserted be inserted, put and agreed to)

IN THE HOUSE

MOTION

CONSIDERATION OF REPORT ON THE FINANCE BILL

Order, Members. Chairperson,

proceed to report to the House.

1. and has approved the same with amendments.

Motion for agreement with the Report of the Committee of the whole House be amended by

inserting the words, “subject to recommittal of Clauses 34, 42 and 47”.

I also request Hon. Kawanjiku to second the Motion.

COMMITTEE OF THE WHOLE HOUSE

IN THE COMMITTEE

THE FINANCE BILL

(National Assembly Bill No. 30 of 2024) (Recommittal of Clauses 34,42 and 47)

1. in paragraph (a) (i) (A)−
   9. by deleting paragraph (Aa);
   10. by deleting paragraph (Ab);
   11. by deleting paragraph (Ac);
   12. by deleting paragraph (Ad);
2. in paragraph (a)(i) in item (A), by inserting the following new items immediately after item (Ad)− (Ae) by deleting tariff number “0402.21.00” and the corresponding tariff description; (Af) by deleting tariff number “0402.29.00” and the corresponding tariff description; (Ag) by deleting tariff number 0402.91.00” and the corresponding tariff description; (Ah) by deleting tariff number “0402.99.00” and the corresponding tariff description;
3. by deleting paragraph(a) (i) (B);
4. by inserting the following new paragraph immediately after paragraph
5. − (Ba) by deleting paragraph 51;
6. by deleting paragraph (a) (i) (C);
7. in paragraph (a) (i) (D) by inserting the words “the Defence Forces Welfare Services” immediately after the words “National Intelligence Services”;
8. by deleting paragraph(a) (i) (E);
9. by deleting paragraph(a) (i) (F);
10. by deleting paragraph (a) (i) (G);
11. by deleting paragraph (a) (i) (H);
12. by deleting paragraph (a) (i) (I);
13. by deleting paragraph(a) (i) (J);
14. by deleting paragraph (a) (i) (K);
15. by deleting paragraph (a) (i) (L)
16. by deleting paragraph (a) (i) (M);
17. by deleting paragraph (a) (i) (N);
18. by inserting the following new paragraph immediately after paragraph (N)− (Na) by deleting paragraph 109;
19. by deleting paragraph (a) (i) (O);
20. by inserting the following new paragraph immediately after paragraph
21. − (Oa) by deleting paragraph 112;
22. by deleting paragraph (a) (i) (S) and substituting therefor the following new paragraph−
23. by deleting paragraph 145 and substituting therefor the following new paragraph-
    1. Taxable goods, inputs and raw materials imported or locally purchased by a company which is incorporated for purposes of undertaking the manufacture of human vaccines and whose capital investment is at least ten billion shillings, subject to approval of the Cabinet Secretary for the National Treasury, on recommendation of the Cabinet Secretary for health.
24. by deleting paragraph (a) (i) (U) and substituting therefor the following new paragraph-
25. by inserting the following new paragraphs immediately after paragraph 148-
    1. Inputs, machinery and raw materials used in the manufacture of mosquito repellent on recommendation by the Cabinet Secretary responsible for matters relating to health.
    2. Imported mosquito repellent.
    3. Micronutrients, foliar feeds and bio-stimulants of Chapter 38.
    4. The supply of imported motorcycles of tariff heading
    5. 60.00.
    6. Imported bioethanol vapour (BEV) Stoves classified under HS Code 7321.12.00 (cooking appliances and plate warmers for liquid fuel).
    7. All imported inputs and raw materials supplied to manufacturers of agricultural pest control products upon recommendation by the Cabinet Secretary for the time being responsible for agriculture.
    8. Imported Agricultural
    9. Inputs or raw materials (either produced locally or imported)
26. in paragraph (b)-
    9. by deleting subparagraph (i) (A);
    10. by deleting subparagraph (i) (B);
    11. by deleting subparagraph (i) (C);
    12. by deleting subparagraph (i) (D)
    13. by deleting subparagraph (i) (E);
    14. by deleting subparagraph (i)(F);
    15. by deleting subparagraph (i)(G);
    16. by deleting subparagraph (iii);
    17. by deleting (iv) and substituting therefor the following new
    1. in paragraph 18 by deleting the words “excluding

1. by deleting subparagraph (v); pest control products. by inserting the following new sub-paragraph immediately after sub-paragraph(v)- (va) by deleting paragraph 25;

1. by deleting subparagraph (vi);
2. by deleting subparagraph (vii);
3. by deleting subparagraph (viii) and substituting therefor the

1. by paragraph 34 and substituting therefor the following new paragraph-
   1. Taxable services imported or locally purchased by a company which is incorporated for purposes of undertaking the manufacture of human vaccines and whose capital investment is at least ten billion shillings, subject to approval of the Cabinet Secretary for the National Treasury, on recommendation of the Cabinet Secretary for health.

1. in subparagraph (ix) by inserting the following new proviso- Provided that this paragraph shall only apply where the business is owned by a company in which—
   1. the government owns more than fifty-one per cent of the total shares of the company; or
   2. the government and the members of the public combined own more than fifty-one per cent of the total shares of the company, subject to approval of the Cabinet Secretary for the National Treasury. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to) (Question, that the words to be inserted be inserted, put and agreed to)

Clause 42

Mover, Hon. Kawanjiku.

1. in paragraph (a)(i)—
2. by inserting the following item immediately after item (A)— (AA) by deleting the description “Imported sugar excluding imported sugar purchased by a registered pharmaceutical manufacturer” and the corresponding rate of excise duty and substituting therefor the following new description and corresponding rate of excise duty – Description Rate of Excise Duty Imported sugar excluding sugar imported by a registered manufacturer and raw sugar imported for processing by a licensed sugar refinery Ksh7.50 per kg
3. by inserting the following new descriptions and corresponding rates of excise duty in item (P) immediately after “Vegetable oils of tariff codes 1511, 1512,1515 and 1517”— Description Rate of Excise Duty imported roofing tiles coated with acrylic paint and weather side coated with natural sand granules of tariff heading 7308.90.10 10% imported roofing tiles of tariff heading 7308.90.99 and 6905.10.0 10% imported stones coated tiles of tariff heading 6905.99.00 10% imported roofs and roofing frameworks of tariff heading

1. 90.92 10% Imported uncoated kraft paper and paperboard of tariff numbers 4804.11.00, 4804.31.00 and 4804.21.00 excluding uncoated kraft paper and paperboard originating from East African Community Partner States that meet the East African Community Rules of Origin 25% Molasses resulting from the extraction or refining of sugar of tariff no. 1703 Provided that the excise duty shall not be imposed where eighty per cent of the molasses produced by a person is transferred to a manufacturer of ethanol licensed in Kenya 44,250 per tonne
   2. in paragraph (b), by—
      9. deleting the words “twenty per cent” appearing in subparagraph (iv) and substituting therefor the words “twenty-five per cent”;
      10. deleting the words “twenty per cent” appearing in sub- paragraph (v) and substituting therefor the words “twenty- five per cent”;
      11. deleting the words “twenty per cent” appearing in subparagraph (vi) and substituting therefor the words “twenty-five per cent”; and
      12. deleting the words “twenty per cent” in subparagraph
      13. and substituting therefor the words “twenty-five per cent”. (Subject to Article 114 of the Constitution) (Question of the amendment proposed)

3. in paragraph (a) (i) - (xvii) by deleting item (A); (xviii) by deleting item (B) and substituting therefor the following new items−
4. by deleting the tariff description “Imported cartons, boxes and cases of corrugated paper or paper board and imported folding cartons, boxes and case of non- corrugated paper or paper board and imported skillets, free-hinge lid packets of tariff heading 4819.10.00, 4819.20.10 and 4819.20.90” and corresponding rate of excise duty and substituting therefor the following new tariff description and corresponding rate of excise duty— Imported cartons, boxes and cases of corrugated paper or paper board and imported folding cartons, boxes and case of non-corrugated paper or paper board and imported skillets, free-hinge lid packets of tariff heading 4819.10.00,
5. 20.10 and 4819.20.90, but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin. 25% or sh. 200 per kilogramme, whichever is higher (xix) by inserting the following new items immediately after item (B)− (BA) in the description of “Imported Glass bottles (excluding imported glass bottles for packaging of pharmaceutical products)”, by deleting the corresponding rate and substituting therefor the following rate of excise duty “35% or shs 16000 per tonne, whichever is higher”; (BB) in the item of description “Motor vehicles of tariff heading 87.02, 87.03 and 87.04”, by inserting the following new item immediately after item (i)— (ia) locally assembled electric vehicles. (BC) by inserting the following items immediately after the item of description “Imported cartons, boxes and cases of corrugated paper or paper board and imported folding cartons, boxes and case of non-corrugated paper or paper board and imported skillets, free-hinge lid packets of tariff heading 4819.10.00,
6. 20.10 and 4819.20.90” − Description Rate of excise Printed paper or paperboard of tariff heading 4811.41.90 or 4811.49.00 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin. 25% or sh. 150 per kilogramme, whichever is higher (BD) by deleting the item of description “Imported plates of plastic of tariff heading
7. 90.90, 3920.10.90, 3920.43.90, 3920.62.90 and 3921.19.90” and the corresponding rate and substituting therefor the following new item− Imported plates of plastic of tariff heading 3919.90.90,
8. 10.90, 3920.43.90, 3920.62.90 and 3921.19.90 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin 25% or sh. 75 per kilogramme, whichever is higher. (BC) by deleting the item of description “Imported paper or paper board, labels of all kinds whether or not printed of tariff heading 4821.10.00 and 4821.90.00” and the corresponding rate and substituting therefor the following new item− Imported paper or paper board, labels of all kinds whether or not printed of tariff heading 4821.10.00 and
9. 90.00 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin 25% or sh. per kilogramme, whichever is higher. (xx) by deleting item (C); (xxi) by deleting item (D) and substituting therefor the following new paragraph-

4. in the description of “Imported eggs of tariff heading 04.07” by inserting the words “excluding fertilized eggs for incubation imported by licenced incubators”; (xxii) by deleting item (E); (xxiii) by deleting item (F); (xxiv) by deleting item (G); (xxv) by inserting the following new item immediately after item G− (GA) by deleting the description “Imported pasta of tariff 1902 whether cooked or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared” and the corresponding rate of excise duty. (xxvi) in item (H) by deleting the expression “shs.275.55 per kg” and substituting therefor the expression “shs.85.82 per kg”; (xxvii) in item (J) by inserting the following proviso Provided that, Beer, cider, perry, mead, opaque beer and mixtures of fermented beverages with non-alcoholic beverages and spirituous beverages manufactured by licensed small independent brewers shall be subject to the rate of “Shs 10 per centilitre of pure alcohol; (xxviii) in item (K) by deleting the expression “shs.16 per centilitre of pure alcohol” and substituting the following “shs.10 per centilitre of pure alcohol”; (xxix) by inserting following new descriptions and the corresponding rates immediately after the item of tariff description “3906.90.00 imported emulsion

B.A.M” −

Description Rate of Excise Duty

1. 99.00 Imported Saturated polyester 20%
2. 21.00 Imported polymers of vinyl acetate/vinyl esters 20%
3. 90.00 Imported emulsion-styrene acrylic 20% (xxx) by deleting item (P); (xxxi) by inserting the following items of description and the corresponding rate of excise duty immediately after item (P)- Description Rate of Excise Duty Imported Electric transformers and parts of tariff codes
4. 10.00,8504.21.00,8504.22.00,8504.23.00,8504.31.00,
5. 32.00, 8504.34.00,8504.90.00 25% Imported printing ink of tariff 3215.11.00 and 3215.19.00 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin 15% Imported Sanitary ware of tariff 6910.10.00 35% of customs value or Shs.100 per kg Imported Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked of tariff 7005 35% of custom value or Shs.200 per kg Imported ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics of tariff 6907 35% of custom value or Shs.300 per kg Molasses resulting from the extraction or refining of sugar of tariff no. 1703 Provided that the excise duty shall not be imposed where eighty per cent of the molasses produced by a person is transferred to a manufacturer of ethanol licensed in Kenya 44,250 per tonne (xxxii) by deleting item (Q);
   4. in paragraph (b)—
6. by deleting subparagraph (ii);
7. by deleting subparagraph (iii);
8. in subparagraph (iv) by deleting the expression “twenty per cent” and substituting therefor the expression “fifteen per cent”;
9. in subparagraph (v) by deleting the expression “twenty per cent” and substituting therefor the expression “fifteen per cent”;
10. in subparagraph (vi) by deleting the expression “twenty per cent” and substituting therefor the expression “fifteen per cent”;

3. by inserting the following new paragraph immediately after paragraph (b)-
4. in Part III by inserting the following new definition in the proper alphabetical sequence- “Small Independent brewer means manufacturers of beer, cider, perry, mead, opaque beer, wine and fortified wines and mixtures of fermented beverages with non-alcoholic beverages manufactured whose annual production volume does not exceed 150,000 litres per month. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to) (Question, that the words to be inserted be inserted, put and agreed to)

Clause 47

1. by deleting the item -
   1. 11.00 Kraft liner 3% of the customs value
2. by deleting the item-
   1. 29.00 Uncoated kraft paper 3% of the customs value and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03
   2. Other
3. by deleting the following item of tariff no. 0401.20.00 and substituting

1. 20.00 Milk and cream of a fat content by weight, exceeding 1% but not exceeding 6% 5% of the customs value
   4. in the item of tariff description “Billets” by deleting the Export and Investment levy rate of “10%” and substituting therefor the rate “7.5%” –
   5. in the item of tariff description “Clinkers” by deleting the Export and Investment levy rate of “10% and substituting therefor the rate “17.5%”.
   6. by deleting the following items of tariff no. 8711.10.90, 8711.20.10,
2. 20.90, 8711.20.90, 8711.40.90, 8711.50.90 and 8711.60.00 and substituting therefor the following new items-
   1. 10.90 Fully built Motorcycles with internal combustion engine not exceeding 50cc 3% of the customs value
   2. 20.10 Fully built Motorcycles with internal combustion engine exceeding 50cc but not exceeding 250cc 3% of the customs value
   3. 20.90 Fully built Motorcycles with internal combustion engine exceeding 50cc but not exceeding 250cc 3% of the customs value
   4. 30.90 Fully built Motorcycles with internal combustion engine exceeding 250cc but not exceeding 500cc 3% of the customs value
   5. 40.90 Fully built Motorcycles with internal combustion engine exceeding 500cc but not exceeding 800cc 3% of the customs value
   6. 50.90 Fully built Motorcycles with internal combustion engine exceeding 800cc 3% of the customs value
   7. 60.00 Fully built Electric motorcycles 3% of the customs value
   8. by inserting the following new items− Tariff No. Tariff description Export and Investment Promotion Levy rate

1. 10.00 TMT/Construction steel 10%
2. 10 Wire rods 10%
3. 91.90 Wire rods 10%
4. 10.00 Channels 10%
5. 21.00 Angles 10%
6. 61.00 Flats 10%
7. 10.00 Binding wire 10%
8. 20.00 Galvanised wire 10%
9. 30.90 Cold drawn wire 10%
10. 30.90 Agriculture benches 10%
11. 90.00 HT Cable wire 10%
12. 90.00 Bailing Ties 10%
13. 10.00 Stranded Wire 10%
14. 10.00 Stay wire 10%
15. 90.00 Rope Wire 10%
16. 90.00 Electric cable wire 10%
17. 00.00 Barbed wire 10%
18. 20.00 BRC/Weld mesh 10%
19. 41.00 Chain link 10%
20. 42.00 PVC Coated Chain link 10%
21. 49.00 Gabions 10%
22. 00.00 Nails 10% There were some amendments that were proposed by some Members. Give them a chance to move them first. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to) (Question, that the words to be inserted be inserted, put and agreed to)

IN THE HOUSE

MOTION

CONSIDERATION OF REPORT OF ON THE FINANCE BILL

Chairperson, Hon. Kimani.

Order, Hon. Wanjala. If you say that, the vote is spoilt. Anybody who says, “Yes, I support the Finance Bill 2024” will have their vote spoilt.

Anyone who says, “No, I reject the Finance Bill 2024” will also have their vote spoilt.

Order, Hon. Wanjala! Read your Standing Orders. It is entirely up to you to cause your vote to be rejected or to have it as a valid vote. It is entirely up to you.

Can the Majority and Minority Whips prepare to give me the names of tellers. Yes, Hon. Wandayi.

We are in a hurry because we need to join the Generation Z out there. We want to finish voting quickly and join them. They are eagerly waiting for us.

(Hon. Millie Odhiambo- Mabona spoke off the record)

Order, Members.

Oder, Hon. Rozaah Buyu. This is not a rally, but a House of Parliament. Take your seat. Order, Hon. Members.

Order, Hon. Mbadi. I do not need any congratulations.

Order, Hon. Members. I repeat that your microphone will be switched on. If you go beyond ‘yes’, ‘no’ or ‘abstain’, your vote will be invalid. It is as simple as that. Your agents are so directed. Go ahead now.

Order, Hon. Obiri. I have told you how you will vote very clearly. Who does not know that you represent Bobasi Constituency? Order, Hon. Members. Hon. Obiri, take your seat. Everybody knows you represent Bobasi Constituency. We all know who you are. Just say you vote ‘yes’, ‘no’ or ‘abstain’. If you give any further speeches, your vote will be spoilt. Go ahead and vote.

If you are not known here, you have no business being here.

Order, Hon. Pauline Lenguris. You are out of order. Take your seat.

Order, Hon. Members. Hon. Sarah Korere, you heard my direction. That is a spoilt vote!

(The Speaker consulted with the Clerks-at-the-Table) Order. If anyone votes twice, we will know. Just take your seats. Go ahead.

Order, Hon. Members. Order, Hon. Rozaah Buyu. Hon. Junet, next time you give us your tellers, do not bring here those who are rowdy like Hon. Kibagendi.

If Hon. Kibagendi does that again, I will disqualify him.

Have you finished?

Order, Hon. Members. Take your seats. Is there any Hon. Member who has not been called out? Member for Jomvu, Hon. Bady Twalib. You were called but you did not respond.

DIVISION

1. Hon. Samwel Chepkonga
2. Hon. Benjamin Lang’at
3. Hon. Marianne Kitany
4. Hon. Irene Njoki
5. Hon. Jematiah Sergon
6. Hon. Joshua Kandie
7. Hon. Joseph Makilap
8. Hon. Charles Kamuren
9. Hon. Nelson Koech
10. Hon. Linet Chepkorir
11. Hon. Kilel Richard
12. Hon. Richard Yegon
13. Hon. Gideon Ochanda
14. Hon. Yakub Adow
15. Hon. Kibet Komingoi
16. Hon. Mugambi Rindikiri
17. Hon. Victor Koech
18. Hon. Patrick Ntwiga
19. Hon. Farah Maalim
20. Hon. John Kiarie
21. Hon. Musa Sirma
22. Hon. Caroline Ng’elechei
23. Hon. James Gakuya
24. Hon. Pamela Njeru
25. Hon. Josses Lelmengit
26. Hon. Omboko Milemba
27. Hon. Johana Kipyegon
28. Hon. (Dr.) Robert Pukose
29. Hon. Farah Yakub
30. Hon. Kenneth Tungule
31. Hon. Dekow Mohamed
32. Hon. Ali Wario
33. Hon. Elijah Kururia
34. Hon. GG Kagombe
35. Hon. Elisha Odhiambo
36. Hon. Gichimu Githinji
    1. Hon. Martha Wangari
    2. Hon. Charles Gimose
    3. Hon. Daniel Karitho
    4. Hon. Julius M’anaiba
    5. Hon. John Paul Mwirigi
    6. Hon. Abdi Ali Abdi
    7. Hon. Benard Shinali
    8. Hon. Mumina Bonaya
    9. Hon. Githua Wamacukuru
    10. Hon. Titus Lotee
    11. Hon. Leah Sankaire
    12. Hon. Memusi Kanchory
    13. Hon. Onesmus Ngogoyo
    14. Hon. George Sunkuiya
    15. Hon. Njuguna Chege
    16. Hon. Peter Kihungi
    17. Hon. Fabian Muli
    18. Hon. Samwel Chumel
    19. Hon. Oscar Sudi
    20. Hon. Adams Korir
    21. Hon. Gideon Kimaiyo
    22. Hon. Beatrice Kemei
    23. Hon. Julius Rutto
    24. Hon. Christopher Wangaya
    25. Hon. Njuguna Kawanjiku
    26. Hon. John Waithaka
    27. Hon. Ann Wamuratha
    28. Hon. Mwengi Mutuse
    29. Hon. Antony Wainaina
    30. Hon. Joseph Munyoro
    31. Hon. Ndindi Nyoro
    32. Hon. Kimani Ichung’wah
    33. Hon. Owen Baya
    34. Hon. Didmus Barasa
    35. Hon. Gonzi Rai
    36. Hon. Kwenya Thuku
37. Hon. Wanjiku Muhia
38. Hon. Joseph Cherorot
39. Hon. Hillary Kosgei
40. Hon. Joseph Gitari
41. Hon. Nimrod Mbai
42. Hon. (Dr.) Rachael Nyamai
43. Hon. Japheth Nyakundi
44. Hon. Brighton Yegon
45. Hon. Alfred Mutai
46. Hon. Joseph Tonui
47. Hon. Maisori Kemero
48. Hon. Mathias Robi
49. Hon. Ferdinand Wanyonyi
50. Hon. Abdirahman Mohamed
51. Hon. Abdikadir Mohamed
52. Hon. Jane Kagiri
53. Hon. Mwangi Kiunjuri
54. Hon. Wachira Karani
55. Hon. Joseph Lekuton
56. Hon. Muthoni Marubu
57. Hon. Ruweida Mohamed
58. Hon. Stanley Muthama
59. Hon. Kahangara Mburu
60. Hon. (Eng.) John Kiragu
61. Hon. Protus Akujah
62. Hon. Chiforomodo Mangale
63. Hon. Kareke Mbiuki
64. Hon. Caleb Mule
65. Hon. Malulu Injendi
66. Hon Maj
67. Hon. Umul Kheir Kassim
68. Hon. Yusuf Adan
69. Hon. Mary Njoroge
70. Hon. Kangogo Bowen
71. Hon. Timothy Kipchumba
72. Hon. Naomi Waqo
73. Hon. Joshua Mwalyo
74. Hon. Edwin Gichuki
75. Hon. Eric Wamumbi
76. Hon. Kassim Tandaza
77. Hon. (Eng.) Nebart Muriuki
78. Hon. Elizabeth Kailemia
79. Hon. Kiborek Reuben
80. Hon. Phylis Bartoo
81. Hon. Kuria Kimani
82. Hon. Abraham Kirwa
    1. Hon. Feisal Bader
    2. Hon. Fred Kapondi
    3. Hon. Kaguchia John
    4. Hon. Betty Maina
    5. Hon. Vincent Musau
    6. Hon. Peter Shake
    7. Hon. Mary Maingi
    8. Hon. Jayne Kihara
    9. Hon. Liza Chelule
    10. Hon. David Gikaria
    11. Hon. Samuel Arama
    12. Hon. Cynthia Muge
    13. Hon. Bernard Kitur
    14. Hon. Rebecca Tonkei
    15. Hon. Lemanken Aramat
    16. Hon. Kitilai Ntutu
    17. Hon. Gabriel Tongoyo
    18. Hon. George Gachagua
    19. Hon. George Kariuki
    20. Hon. Charity Chepkwony
    21. Hon. Rahim Dawood
    22. Hon. Joash Nyamoko
    23. Hon. Mohamed Ali
    24. Hon. Jerusha Momanyi
    25. Hon. Faith Gitau
    26. Hon. Zaheer Jhanda
    27. Hon. Rahab Mukami
    28. Hon. Duncan Mathenge
    29. Hon. Michael Muchira
    30. Hon. David Kiaraho
    31. Hon. Michael Wainaina
    32. Hon. (Dr.) David Pkosing
    33. Hon. Paul Chebor
    34. Hon. Kamande Mwafrika
    35. Hon. Simon King’ara
    36. Hon. Muchangi Karemba
    37. Hon. Clement Sloya
    38. Hon. Ali Raso
    39. Hon. Pauline Lenguris
    40. Hon. Letipila Eli
    41. Hon. Fred Ikana
    42. Hon. Peter Lochakapong
    43. Hon. Justice Kemei
    44. Hon. John Koyi
    45. Hon. Francis Sigei
    46. Hon. (Dr.) Shadrack Mwiti
83. Hon. Silvanus Osoro
84. Hon. David Kiplagat
85. Hon. Caroli Omondi
86. Hon. Samuel Gachobe
87. Hon. Haika Mizighi
88. Hon. Amina Dika
89. Hon. Hussein Abdi
90. Hon. Mary Emaase
91. Hon. Geoffrey Wandeto
92. Hon. George Murugara
93. Hon. Alice Ng’ang’a
94. Hon. Kassait Kamket
95. Hon. Mpuru Aburi
96. Hon. (Dr.) John K. Mutunga
97. Hon. Julius Melly
98. Hon. John Chikati
    1. Hon. Lillian Siyoi
    2. Hon. Daniel Nanok
    3. Hon. Gladys Boss
    4. Hon. Ernest Kivai
    5. Hon. Adagala Beatrice
    6. Hon. Mohammed Adow
    7. Hon. Martin Wanyonyi
    8. Hon. Daniel Wanyama
    9. Hon. Rael Kasiwai
    10. Hon. (Dr.) Jackson Kosgei
    11. Hon. Abdisirat Khalif
    12. Hon. Dorothy Muthoni
    13. Hon. Joseph Wainaina
    14. Hon. Suleka Harun
    15. Hon. Wanjiru Mwangi
99. Hon. Samuel Atandi
100. Hon. Walter Owino
101. Hon. Innocent Obiri
102. Hon. Nolfason Barongo
103. Hon. Raphael Wanjala
104. Hon. Wanami Wamboka
105. Hon. Nicholas Mwale
106. Hon. Maero Oyula
107. Hon. Omar Mwinyi
108. Hon. Patrick Simiyu
109. Hon. Beatrice Elachi
110. Hon. Mejjadonk Gathiru
111. Hon. Babu Owino
112. Hon. Julius Mawathe
113. Hon. Mark Mwenje
114. Hon. (Dr.) Ojiambo Oundo
115. Hon. Amina Siyad
116. Hon. Gathoni Wamuchomba
117. Hon. Peter Kaluma
118. Hon. Bidu Mohamed
119. Hon. George Koimburi
120. Hon. Eve Obara
121. Hon. Joshua Kimilu
122. Hon. Kakuta Maimai
123. Hon. Parashina Sakimba
124. Hon. Elsie Muhanda
125. Hon. Paul Katana
126. Hon. Yusuf Hassan
     1. Hon. Adipo Okuome
     2. Hon. Charles Ong’ondo
     3. Hon. Robert Mbui
     4. Hon. Peter Orero
     5. Hon. Jessica Mbalu
     6. Hon. Gertrude Mwanyanje
     7. Hon. Thuddeus Nzambia
     8. Hon. Bisau Kakai
     9. Hon. Njeri Maina
     10. Hon. Rashid Bedzimba
     11. Hon. Ruth Odinga
     12. Hon. Joshua Oron
     13. Hon. Shakeel Shabbir
     14. Hon. Rozaah Buyu
     15. Hon. Irene Kasalu
     16. Hon. (Dr.) Makali Mulu
     17. Hon. David Mwalika
     18. Hon. Edith Nyenze
     19. Hon. Antoney Kibagendi
     20. Hon. Clive Gisairo
     21. Hon. Fatuma Masito
     22. Hon. Phelix Odiwuor
     23. Hon. Mishi Mboko
     24. Hon. Dick Oyugi
     25. Hon. Nabii Nabwera
     26. Hon. Titus Khamala
     27. Hon. Joyce Kamene
     28. Hon. George Aladwa
127. Hon. Suzanne Kiamba
128. Hon. Rose Mumo
129. Hon. Amina Mnyazi
130. Hon. Hussein Weytan
131. Hon. Abdul Haro
132. Hon. Gitonga Mukunji
133. Hon. Anthony Oluoch
134. Hon. Stephen Mule
135. Hon. Patrick Makau
136. Hon. Kivasu Nzioka
137. Hon. Fatuma Mohammed
138. Hon. Zamzam Mohammed
139. Hon. (Prof.) Guyo Jaldesa
140. Hon. Peter Salasya
141. Hon. Mohamed Machele
142. Hon. Gideon Mulyungi
143. Hon. (Eng.) Paul Nzengu
144. Hon. Esther Passaris
145. Hon. Geoffrey Mulanya
146. Hon. Agnes Mantaine
147. Hon. Martin Owino
148. Hon. Aduma Owuor
149. Hon. Jared Okello
150. Hon. Daniel Manduku
151. Hon. Kenga Mupe
152. Hon. (Dr.) Lilian Gogo
153. Hon. (Dr.) Otiende Amollo
154. Hon. Paul Abuor
155. Hon. T.J. Kajwang’
156. Hon. Caleb Amisi
157. Hon. Naisula Lesuuda
158. Hon. (Dr.) James Nyikal
159. Hon. Amos Maina
160. Hon. Millie Odhiambo - Mabona
161. Hon. Junet Mohamed
162. Hon. Peter Masara
163. Hon. Oku Kaunya
164. Hon. Susan Ngugi
165. Hon. John Namoit
     1. Hon. David Ochieng’
     2. Hon. Opiyo Wandayi
     3. Hon. Mark Nyamita
     4. Hon. Khamis Chome
     5. Hon. Fatuma Jehow
     6. Hon. Yussuf Farah
     7. Hon. Danson Mwashako
     8. Hon. Robert Basil
     9. Hon. Irene Mayaka
     10. Hon. John Mbadi
     11. Hon. Umulkher Harun
166. Hon. Bady Twalib
     1. Hon. Sarah Korere
     (Rtd) Abdullahi Sheikh

BILLS

Third Reading

THE FINANCE BILL

(National Assembly Bill No.30 of 2024)

Seconder, Hon. Lang’at.

THE APPROPRIATION BILL

(National Assembly Bill No.33 of 2024)

THE COUNTY ALLOCATION OF REVENUE BILL

(Senate Bill No.25 of 2024)

COMMITTEE OF THE WHOLE HOUSE

IN THE COMMITTEE

THE COUNTY ALLOCATION OF REVENUE BILL

(Senate Bill No.25 of 2024) The Temporary Chairlady (Hon. Martha Wangari): Order, Members. We are now in the Committee of the whole House. We will start with the County Allocation of Revenue Bill (Senate Bill No.25 of 2024).

Hon. Members, for the convenience of the House, we will go to the Appropriation Bill, (National Assembly Bill No.33 of 2024).

THE APPROPRIATION BILL

(National Assembly Bill No.33 of 2024)

Schedule

The Temporary Chairlady (Hon. Martha Wangari): Mover, Chairperson, Budget and Appropriations Committee.

1. in Vote R1065—
   9. under programme 0504000 (University Education), by deleting the expression “Ksh77,592,258,039” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh74,992,258,039”.
2. in Vote R1071—
   1. under programme 0717000 General Administration Planning and Support Services, by deleting the expression “Ksh60,307,059,959” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh 52,224,461,723”.
   2. under programme 0718000 Public Financial Management, by deleting the expression “Ksh6,487,481,087” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh6,505,212,087”.
   3. under programme 0719000 Economic and Financial Policy Formulation and Management, by deleting the expression “Ksh1,101,222,429” appearing in Column (Supply), and substituting therefor the expression “Ksh1,516,089,665”.
3. in Vote R1072—
   1. under programme 0706000 Economic Policy and National Planning, by deleting the expression “Ksh1,756,274,273” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh1,556,474,273”.
   2. under programme 0706000 Economic Policy and National Planning, by deleting the expression “Ksh170,100,000” appearing in Column 4 (Appropriation in Aid), and substituting therefor the expression “Ksh169,900,000”.
   3. under programme 0709000 General Administration Planning and Support Services, by deleting the expression “Ksh33,471,082” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh33,271,082”.
   4. under programme 0709000 General Administration Planning and Support Services, by inserting the expression “Ksh200,000” in column 4 (Appropriation in Aid).
4. in Vote R1082—
   9. under programme 0412000 General Administration, by deleting the expression “Ksh18,480,119,104” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh14,480,119,104”.
5. in Vote R1083—
   9. under programme 0407000 Health Resources Development and Innovation by deleting the expression “Ksh8,973,717,004” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh9,073,717,004”.
6. in Vote R1091—
   9. under programme 0202000 Road Transport, by deleting the expression “Ksh1,629,891,250” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh1,539,891,250”.
7. in Vote R1109—
   9. under programme 1001000 General Administration, Planning and Support Services, by deleting the expression “Ksh339,153,125” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh387,153,125”.
   10. under programme 1017000 Water and Sewerage Infrastructure Development, by deleting the expression “Ksh1,924,351,780” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh1,876,351,780”.
8. in Vote R1169—
   9. under programme 0107000 General Administration Planning and Support Services, by deleting the expression “Ksh1,243,038,217” appearing in Column (Supply), and substituting therefor the expression “Ksh1,127,038,217”.
   10. under programme 0108000 Crop Development and Management, by deleting the expression “Ksh1,598,078,838” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh1,144,078,838”.
9. in Vote R1173—
   9. under programme 0304000 Cooperative Development and Management, by deleting the “Ksh2,582,183,583” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh4,582,183,583”.
10. in Vote R1177—
    9. under programme 0322000 Investment Development and Promotion, by deleting the expression “Ksh503,613,914” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh573,613,914”.
11. in Vote D 1011—
    9. under programme 0701000 General Administration Planning and Support Services, by deleting the expression “Ksh42,900,000” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh342,900,000”.
12. in Vote D 1071—
    9. under programme 0718000 Public Financial Management, by deleting the expression “Ksh21,078,891,552” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh17,778,891,552”.
13. in Vote D1082—
    9. under programme 0402000 National Referral & Specialized Services, by deleting the expression “Ksh12,566,000,000” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh12,616,000,000”.
    10. under programme 0411000 Health Research and Innovations, by deleting the expression “Ksh937,000,000” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh887,000,000”.
14. in Vote D1091—
    9. under programme 0202000 Road Transport by deleting the expression “Ksh73,506,031,868” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh73,276,031,868”
15. in Vote D1092—
    9. under programme 0203000 Rail Transport, by deleting the expression “Ksh2,741,700,000” appearing in Column 4 (Appropriation in Aid), and substituting therefor the expression “Ksh27,417,000,000”.
16. in Vote D1104—
    9. under programme 1014000 Irrigation and Land Reclamation, by deleting the expression “Ksh10,600,780,000” appearing in Column 3 (supply) and substituting therefor the expression “Ksh10,350,780,000”.
17. in Vote D1109—
    9. under programme 1004000 Water Resources Management, by deleting the expression “Ksh4,016,000,000” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh3,716,000,000”.
    10. under programme 1017000 Water and Sewerage Infrastructure Development, by deleting the expression “Kshs20,145,400,000” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh20,445,400,000”.
18. in Vote D1112—
    9. under programme 0101000 Land Policy and Planning, by deleting the expression “Ksh3,304,376,000” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh4,554,376,000”
19. in Vote D1152—
    9. under programme 0213000 Power Transmission and Distribution, by deleting the expression “Ksh28,050,900,000” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh28,200,900,000”.
    10. under programme 0213000 Power Transmission and Distribution, by deleting the expression “Ksh16,365,430,497” appearing in Column 4 (Appropriation in Aid), and substituting therefor the expression “Ksh16,215,430,497”.
    11. under programme 0214000 Alternative Energy Technologies, by deleting the expression “Ksh1,529,000,000” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh1,379,000,000”.
    12. under 0214000 Alternative Energy Technologies, by deleting the expression “Ksh546,000,000” appearing in Column 4 (Appropriation in Aid), and substituting therefor the expression “Ksh696,000,000”
20. in Vote D1166—
    9. under programme 0111000 Fisheries Development and Management, by deleting the expression “Ksh7,345,420,000” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh7,329,420,000”.
    10. under programme 0118000 Development and Coordination of the Blue Economy, by deleting the expression “Ksh1,567,510,000” appearing in Column (Supply), and substituting therefor the expression “Ksh1,583,510,000”.
21. in Vote D1169—
    9. under programme 0107000 General Administration Planning and Support Services, by deleting the expression “Ksh2,809,592,000” appearing in Column (Supply), and substituting therefor the expression “Ksh3,699,592,000”.
    10. under programme 0108000 Crop Development and Management, by deleting the expression “Ksh27,064,248,958” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh24,244,248,958”.
22. in Vote D1173—
    9. under programme 0304000 Cooperative Development and Management, by deleting the expression “Ksh346,770,000” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh2,346,770,000”.
23. in Vote D1332—
    9. under programme 1018000 Forests Development, Management and Conservation, by deleting the expression “Ksh1,972,300,000” appearing in Column (Supply), and substituting therefor the expression “Ksh2,472,300,000”.
24. in Vote R1252—
    9. under programme 0606000 Legal Services, by deleting the expression “Ksh4,468,584,833” appearing in Column 3 (Supply), and substituting therefor the expression “Ksh4,418,584,833”.
    10. under Programme 0607000 Governance, Legal Training and Constitutional Affairs, by deleting the expression “Ksh802,527,486” appearing in Column 3 (Supply), and substituting therefor the expression Ksh852,527,486. The Temporary Chairlady (Hon. Martha Wangari): Leader of the Majority Party, have you agreed to that?

1. in vote R1065 by deleting the expression “Ksh77,592,258,039” appearing in column 3 under the Programme 0504000 (University Education) and substituting therefor the expression “Ksh76,392,258,039.00”.
2. in vote R2091 by deleting the expression “Ksh347,188,594,808” appearing in column 3 under the Programme 0509000 (Teacher Resource Management) and substituting therefor the expression “Ksh348,388,594,808”.
3. by effecting the consequential amendments thereof. (Question of the amendment proposed) (Question, that the words to be left out be left out, put and agreed to) (Question, that the words to be inserted in place thereof be inserted, put and agreed to)

(Title agreed to)

Mover, Move Reporting. Give the Chair the microphone.

MOTION

CONSIDERATION OF REPORT ON THE APPROPRIATION BILL

BILL

Third Reading

THE APPROPRIATION BILL

MOTION

CONSIDERATION OF REPORT ON THE COUNTY ALLOCATION OF REVENUE BILL

1. and approved the same without amendment.

ADJOURNMENT