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.