Who Qualifies for Affordable Housing Relief?
(Cap 470, 30A):
(1) A resident individual who satisfies the Commissioner that in a year of income that the person—
(a) is eligible to make an application under an affordable housing scheme;
(b) has applied and is awaiting the allocation of a house under an affordable housing scheme; and
(c) is saving for a purchase under an affordable housing scheme approved by the Cabinet Secretary in charge of housing, shall for that year of income be entitled to a personal relief in this Act referred to as the affordable housing relief.
(2) A person who has been allocated a house under the affordable housing scheme and has been subject to an affordable housing relief under subsection (1) shall not be re-eligible for a subsequent relief.
[Act No. 9 of 2018, Sch.]
How is Affordable Housing Relief Computed?
(Cap 470, Rates of Personal Relief and Tax, Head A, 3)
The amount of affordable housing relief shall be 15% of the employee’s contribution but shall not exceed Ksh. 108,000 per annum.
[Act No. 9 of 2018, Sch., Act No. 23 of 2019, s. 15.]
How to Get on to the Scheme?
Government information portal: Boma Yangu
Application for home allocation: Boma Yangu Individual Registration