Woman challenges tax on goods used by the disabled
AHARARE woman has taken government to court so that it is compelled to remove all taxes on imported goods used by people with disabilities as it is inhibiting them from participating at par with other members of society. Barbara Ruwondo says her fundamental rights have been infringed by the introduction of 15% tax on the goods that they use to live a normal life.
Ruwondo in her application at the High Court cited Finance minister, Zimbabwe Revenue Authority, Justice minister, Public Service minister and the Attorney-General as respondents.
She is seeking a declaration of constitutional invalidity of Statutory Instrument 248 of 2023 which introduced tax on goods for use by disabled persons.
The part of the existing legislation, SI 248 of 2023 introduced tax on the goods used by disabled persons which is inconsistent with provisions of Sections 22, 56 and 83 of the Constitution of Zimbabwe.
Ruwondo said Section 83 of the Constitution dictated that the State must take appropriate measures, within the limits of the resources available to it, to ensure that persons with disabilities realise their full mental and physical potential.
She said the right to equal protection and benefit of the law enshrined in Section 56 of the Constitution included the right to be treated equally and not to be treated in an unfairly discriminatory manner on such grounds as one’s disability or economic or social status.
Finance minister Mthuli Ncube in 2023 promulgated Value Added Tax Amendment SI 248 of 2023 which came into effect from January 1 this year.
The regulations were made to amend SI 273 of 2003 which had provided zero rating on goods for use by disabled persons.
Ruwondo argued that by repealing Section 13, Ncube had subjected goods for use by disabled persons to tax which is currently at 15%.
She said the tax would make the lives of people with disabilities miserable and unbearable.
“I am advised further that the Constitution, in Section 56, guarantees everyone a right to equal protection and benefit of the law. This includes the right to be treated equally and not to be treated in an unfairly discriminatory manner on such grounds as one’s disability or economic or social status.
“The tax imposed by the Finance minister only affects persons living with disabilities. It is not imposed upon persons who do not need or use goods for use by disabled persons. This amounts to unfair discrimination.
“This situation is made worse when one looks at the dictates of Section 22 of the Constitution. This section, which is couched in peremptory terms, requires the State and all institutions and agencies of government at every level, to recognise the rights of persons with physical or mental disabilities, in particular their right to be treated with respect and dignity.”
She said State institutions must assist persons with physical or mental disabilities to achieve their full potential and to minimise disadvantages suffered by them.
Ruwondo also argued that instead of considering persons with disabilities in its developmental plans, Ncube decided to saddle them with a tax burden.
“It is a rather sad development which is so concerning and nothing more can be said about it. To live a full life as any other adult citizen, I require items for use by disabled person.
“This is a matter of fundamental importance. Rights of persons with disabilities are human rights and are protected by the afore-mentioned provisions of the Constitution.
“I humbly pray that the court declares that SI 248 of 2023, to the extent that it repeals Section 13 of SI 273 of 2003 unconstitutional and invalid to the extent of their inconsistency with the Constitution in so far as it introduces tax on the goods for use by disabled persons.”