The Ghana Revenue Authority (GRA) has moved to enforce the controversial Energy Sector Shortfall and Debt Repayment Levy (ESSDRL) under a new Tariff Interpretation Order (TIO), set to take effect from June 9, 2025.
This follows the enactment of the Energy Sector Levies (Amendment) Act, 2025 (Act 1141), which aims to raise additional revenue to tackle energy sector shortfalls and legacy debts and stabilise the power supply across the country.
In the document dated June 6, 2025, the GRA clarified that the directive forms part of its legal obligation under the amended legislation and applies to various petroleum products including petrol, diesel, marine gas oil, and heavy fuel oil.
The order specifies significant hikes in levy rates, with motor spirit, for instance, jumping from 0.95 to 1.95, and AGO/Diesel rising from 0.93 to 1.93.
The GRA reiterated that this adjustment aims to ensure adequate funding for the energy sector while addressing long-standing financial constraints.
“This TIO is issued to emphasise and enforce implementing changes resulting from the enactment,” the Authority noted, underscoring its role as the official collecting agency of the imposed levies.
However, the announcement has not gone unchallenged. The Chamber of Oil Marketing Companies (COMAC) has sharply criticised the GRA for what it describes as “institutional ambush,” protesting the short notice and lack of proper stakeholder engagement.
