Luxury Vehicle Levy Act, 2018
Act 969 of 2018
- Published in Ghana Gazette 96 on 1 August 2018
- Assented to on 31 July 2018
- Commenced on 1 August 2018
- [This is the version of this document from 1 August 2018.]
1. Imposition of Luxury Vehicle Levy
2. Exemption from LevyThe following motor vehicles are exempt from the Levy:
3. Collection of LevyThe Driver and Vehicle Licensing Authority shall collect the Levy imposed under this Act.
4. Bank AccountThe Levy collected under section 3, shall be paid into a bank account opened for the purpose by the Board, with the approval of the Controller and Accountant-General.
5. Payment of arrearsA person who fails to pay the Levy in any year, shall pay all arrears accrued on or before the renewal of the roadworthy certificate.
6. RegulationsThe Minister may, by legislative instrument make Regulations for the effective implementation of this Act.
7. InterpretationIn this Act, unless the context otherwise requires,"Board" means the governing body of the Driver and Vehicle Licensing Authority established by section 5 of the Driver and Vehicle Licensing Authority Act, 1999 (Act 569);"commercial vehicle" means a vehicle registered by the Driver and Vehicle Licensing Authority as a commercial vehicle;"Levy" means the Luxury Vehicle Levy imposed under section 1; and"Minister" means the Minister responsible for Finance.
History of this document
01 August 2018 this version
31 July 2018