The Ghana Revenue Authority (GRA) has officially postponed the implementation of its Tariff Interpretation Order (TIO) tied to the Energy Sector Levies (Amendment) Act, 2025 (Act 1141), which was initially scheduled to take effect on June 16, 2025.
In an official communication dated June 13, 2025, and signed by the Commissioner-General, Mr. Anthony Kwasi Sarpong, the GRA announced that the decision was made following a directive from the Minister of Finance, subsequent to consultations with stakeholders across the energy and petroleum value chain.
“This directive is issued to postpone the implementation date of Tariff Interpretation Order (TIO) No. 2025/004 relating to the Energy Sector Levies (Amendment) Act, 2025 (Act 1141),” the statement read.
The postponed measures specifically relate to increases in the Energy Sector Shortfall and Debt Repayment Levy (ESSDRL) for selected petroleum products. These adjustments were part of a broader effort to raise additional revenue to support Ghana’s energy sector recovery efforts, particularly addressing the country’s multi-billion-dollar legacy energy debts.
However, Mr. Sarpong confirmed that the changes would no longer take effect on the earlier announced date of June 16.
“Accordingly, the increase in the Energy Sector Shortfall and Debt Repayment Levy (ESSDRL) for selected petroleum products, which would have taken effect from the 16th of June 2025, has been postponed,” he noted.
The letter added that a new effective date would be communicated “in due course.”
While the GRA did not provide further details on the reasons for the delay, the calm tone of the communication suggests the decision aims to allow for additional technical preparations and industry alignment before rollout.
The broader levy initiative passed under Act 1141, was expected to generate significant annual revenue to help service the country’s over $3 billion energy sector debt. However, its implementation has faced public scrutiny due to concerns over inflationary pressures and rising transport costs.
Stakeholders and the general public are advised to await further communication from the GRA and the Ministry of Finance regarding the next steps.
