Debates of 30 Mar 2021

MR FIRST DEPUTY SPEAKER
PRAYERS 11:15 a.m.
VOTES AND PROCEEDINGS AND THE OFFICIAL REPORT 11:15 a.m.
Mr First Deputy Speaker 11:15 a.m.
Hon Members, Correction of Votes and Proceedings.
We have the Votes and Proceedings of Monday, 29th March,
2021.
Page 1…10 --
rose
Mr First Deputy Speaker 11:15 a.m.
Yes, Hon Minister for Health?
Mr Agyeman-Manu 11:15 a.m.
Mr Speaker, sorry to take you back to page 2. I was conspicuously absent yesterday but I have been listed as present -- number 34.
Mr First Deputy Speaker 11:15 a.m.
Very well. The Table Office should take note.
Page 11 --
Mr Kobena M. Woyome 11:15 a.m.
Mr Speaker, sorry to take you back to page 8. Some Hon Members have been marked absent when in actual fact, they sought permission to be at ECOWAS Parliament. I see Hon Ayamba Laadi, Mahama Ayariga, Johnson Kwaku Adu -- Mr Speaker, they sought permission to be at the ECOWAS Parliament and they were marked absent.
Mr First DeSputy Speaker 11:15 a.m.
Do you have copies of their permission? The Table Office does not appear to have any documents.
Mr Woyome 11:15 a.m.
Mr Speaker, I saw that of Hon Bedzrah when he was filling it out.
Mr First Deputy Speaker 11:15 a.m.
Very well, when the Table Office gets their permission document, they would correct the record.
Page 12…19 --
Hon Members, the Votes and Proceedings of Monday, 29th March, 2021, as corrected is hereby adopted as the true record of proceedings.
Question time. There is a Question standing in the name of Mr Alex Tetteh Djornobuah, Hon Member for Sefwi Akontombra. This was carried over from yesterday.
Hon Minister for Health, it is your Question to answer.
Hon Member, you may now ask your Question.
ORAL ANSWERS TO 11:15 a.m.
QUESTIONS 11:15 a.m.
MINISTRY OF HEALTH 11:15 a.m.
Mr Alex T. Djornobuah (NPP- Sewi Akontomba) 11:15 a.m.
Mr Speaker, Ibeg to ask the Minister for Health the type of health facility programmed to be constructed in Sefwi Akontombra, when it would be completed and handed over.
Minister for Health (Mr Kwaku Agyeman-Manu) 11:15 a.m.
Mr Speaker, the Ministry has a policy of providing each district with a hospital. The Sefwi Akontombra facility is part of the “Construction of Public healthcare facilities in selected Districts in the Western Region project” with funding from ORIO and ING. Bank, which
commenced in December 2019. The facility when completed will achieve a 42-Bed capacity District hospital status. The project is scheduled to be completed and handed over by December 2021.
Mr Speaker, I want to re- emphasise that this facility is a district hospital we are putting up in Sefwi Akontombra.
Thank you, Mr Speaker.
Mr Djornobuah 11:15 a.m.
Mr Speaker, can the Hon Minister assure this House that the hospital would be equipped with modern tools?
Thank you, Mr Speaker.
Mr Agyeman-Manu 11:15 a.m.
Mr Speaker, that is so. When completed, the hospital would be fitted with modern tools and equipment. In fact, the 42-bed one we are putting up as part of the existing health centre is a turnkey project that is coming with equipment. So the modern tools that my Hon Colleague is expecting would be fitted.
Mr Djornobuah 11:15 a.m.
Mr Speaker, I am satisfied with the Answer.
Thank you very much.

Minister, we thank you for attending upon the House to answer the Question.

You are discharged.
Mr Annoh-Dompreh 11:25 a.m.
Mr Speaker, I would seek your leave to come under Standing Order 53 for us to vary the order of Business. Instead of taking Statements as agreed, we would go on to Presentation of Papers, after which we would come back and take the Statement.
Mr First Deputy Speaker 11:25 a.m.
Very well, the Order Paper is hereby varied. We would go on to item numbered 6.
At the Commencement of Public Business -- Presentation of Papers.
Mr Annoh-Dompreh 11:25 a.m.
Mr Speaker, we can begin with item numbered 6 (a). I would seek your leave to lay it on behalf of the Hon Majority Leader.
Mr First Deputy Speaker 11:25 a.m.
Hon Members, item numbered 6(a).
PAPERS 11:25 a.m.
Mr Haruna Iddrisu 11:25 a.m.
Mr Speaker, in respect of item numbered 6(b) I would have no objection if the Hon Minister for Local Government, Decentralisation and Rural Development can lay that. We need to be assured. You would recall that as I was concluding the debate, this was a document I needed to make reference to, but we did not have it. It is part of three documents which should have preceded the reading of the Budget Statement. So the Table Office must assure Mr Speaker that they have copies of the Annual Public Debt Management Report before we would accept anybody to bow to it.
Mr Speaker, if you would go back to your records, on 12th March, 2021, it was supposed to have been laid. I followed up to the Table Office and the Majority Leader, but no copy was available. So, if Hon Dan Botwe could stand in for the Hon Minister
for Finance to lay it, but I need assurance that it is ready for distribution.
Mr First Deputy Speaker 11:25 a.m.
Hon Member, the Table Office has shown me a copy in the custody of Parliament.
By the Minister for Local Government, Decentralisation and Rural Development (Mr Dan Botwe) on behalf of (the Minister for Finance) --
(b)Annual Public Debt Management Report for the 2020 Financial Year.
Referred to the Finance Committee.
Mr Annoh-Dompreh 11:25 a.m.
Mr Speaker, item numbered 6 (c).
Mr First Deputy Speaker 11:25 a.m.
Hon Members, item numbered 6 (c), by the Minister for Local Government, Decentralisation and Rural Development.
By the Minister for Local Government, Decentralisation and Rural Development --
(c)Annual Statement by the Audit Committee of the Birim
South District Assembly for the Year 2019.
Referred to the Public Accounts Committee.
Mr First Deputy Speaker 11:25 a.m.
Yes, Hon Leader?
Mr Annoh-Dompreh 11:25 a.m.
Mr Speaker, I conferred with my Hon Colleagues and we have agreed that instead of taking the Statement, we would rather take item numbered 11 on page 4, then we would come to Statements.
Mr First Deputy Speaker 11:25 a.m.
Yes, Hon Minority Leader?
Mr Haruna Iddrisu 11:25 a.m.
Mr Speaker, it is our own budget for the Parliament and Parliamentary Service, so we can run through that quickly and then come back.
Mr Speaker, your direction on the Annual Debt Report was to the Committee on Finance. I would wish that it is distributed to Hon Members. It is not just meant for the consumption of the Members of the Finance Committee only; it is a paper which is to be distributed for the attention of all Hon Members. It is just like the Annual Petroleum Funds Report. That is my opinion, but I do not know if that is appropriate within our Standing Orders?
Mr First Deputy Speaker 11:25 a.m.
Hon Member, I think the appropriate thing is for the Finance Committee to review and advice the House.
Hon Members, item numbered 11.
ANNUAL ESTIMATES, 2021
PARLIAMENT AND 11:25 a.m.
PARLIAMENTARY SERVICE 11:25 a.m.
Minority Leader (Mr Haruna Iddrisu) 11:25 a.m.
Mr Speaker, I beg to second the Motion that this House approves the sum of GH¢523,639,774.00 for the implementation of some of the programmes of Parliament of Ghana.
Mr Speaker, the legislative authority of the State is vested in us. We also exercise the mandate of representation; we exercise oversight over budget, financial scrutiny, approval of loans and related matters.
Mr Speaker, it is satisfying that particularly for the 2020 period, this House is noted to have passed very significant legislations. I would refer to page 6, paragraph 5.1 of your Committee's Report. With your permission, I beg to read:
“The House approved a total of 1,331 Papers on various policy
proposals. These included sixty (60) Bills, forty-seven (47) Legislative Instruments (L.Is) and four (4) reports of the Auditor-General and one hundred and fifty-one (151) loan Agreements.”
Mr Speaker, that is significant for our work in 2020. For the 2021 period, the refreshing news is that work would commence on the construction of constituency offices for Hon Members of Parliament. The idea is to begin with the first 70 offices and probably, the next would follow depending upon the availability of resources.
Mr Speaker, I would commend the Rt Hon Speaker and Leadership for the exchanges between Parliament and the Office of the President which resulted in some additional allocation for the CAPEX of Parliament of Ghana to undertake this, so that Members of Parliament will not operate in their political party offices in their constituencies, but rather have dedicated offices of State. As Members of Parliament, we present not just Hon Members of our political parties, but the citizens within that defined geographical area.
Mr Speaker, we were also assured that the presence of Wifi is not the best of Parliament. The strength of
Minority Leader (Mr Haruna Iddrisu) 11:35 a.m.
bandwidth and internet connectivity is low. Some deployment should be done in respect of that.

Mr Speaker, Parliament did well in terms of preventing and combating COVID-19 with testing which was done, not just for officers of the Parliamentary Service, but also for Hon Members of Parliament.

Mr Speaker, there is some recommendation to increase the allocation for the Public Affairs Department in order to improve our engagement with Ghanaian citizens to appreciate better what we do as a House.

Mr Speaker, I wholeheartedly support the Motion moved on behalf of the Hon Leader. Mr Speaker, with compensation of employees, we have seen some increase which is to accommodate some anticipated increases arising out of the article 71 of the 1992 Constitution in the Report. There would be some upward adjustments in terms of the incomes, and that accounts for the increase in the compensation budget for Parliament.

Mr Speaker, if you would recall, the fisical infrastructure project was completed and handed over to us. Mr Speaker, I support the notion that we should begin working towards the Office of Scrutiny and a Budget Act. We should have a Budget Act for the Parliament of Ghana as it pertains in other jurisdictions.

Mr Speaker, I have just been reading an Africa Report on the approval of the Tema Port. In their words, they reveal “An unwitty Parliament”. We must depart from that un-wittiness as Parliament, and be thorough in demanding value for money. We should have time expended on research to understand that every resource we commit means something to the Ghanaian taxpayer and can be a consequence to him.

Mr Speaker, E-Parliament should be deployed in earnest, and we would continue to exercise our roles as representatives of the people.
Mr Kwame Governs Agbodza (NDC -- Adaklu) 11:35 a.m.
Mr Speaker, I thank you for the opportunity to speak in support of the Motion moved by the Hon Majority Chief Whip and supported by the Hon Minority Leader.
Mr Speaker, I just want to make these few points. Mr Speaker, we thank everybody for allocating this amount of money for the services of Parliament.
Mr Speaker, on the amount of money available to support Committees to do their oversight work, in the last Parliament, it appears many Committees could not draw down on moneys allocated to them for oversight. We always hear that the Committees have not made the application. This time around, leadership in every Committee would make sure that we make the request to draw down allocations made for Committees to carry out their oversight.
Mr Speaker, I am making this directly to the Hon Majority Leader that it is not the case that some Committees do not make requests to draw down their budget for their works. If this allocation includes our Committee allocations, in 2022 when we are doing the budget, let us find out what releases have been given to the various Committees in reality so that we do not make allocations and the money either goes back to Government or it is reapplied to
something else. Our Clerks are under pressure for us to go here or do this, and when they make the request, Leadership of Parliament tells us that there is no money.
In the last Parliament, I can count the number of times the Roads and Transport Committee made requests to draw down our money to visit sites, but on many of the occasions, we were never approved because they said there was no money. I hope this budget estimates takes care of that adequately?
Mr Speaker, we thank Leadership of Parliament and Parliament as a whole for approving that Hon MPs should have Personal Assistants (PA) and Research Officers (RO), but it appears what was their first salary is exactly what they still take. Mr Speaker, it is inappropriate. The Parliamentary Service must make the decision to adjust the salaries of our PAs.
What they take currently is not capable of sustaining them to do their work. If we want democracy to grow, it must grow at all levels, so, we suggest that whatever is paid to our PAs is not enough. It should be adjusted upwards so that they can provide better services to us. The
Majority Leader (Mr Osei Kyei-Mensah-Bonsu) 11:45 a.m.
Mr Speaker, I thank you very much for the opportunity to make a few comments, especially in respect of issues that have been raised by Hon Colleagues.
First, I would want to respond to what has been captured in paragraph 8.5 that Ghana has been nominated to host the international conference on Commonwealth Parliamentary Association scheduled for 2022.
Mr Speaker, the truth of the matter is that, the international conference has been pushed to 2023.
It is no longer 2022, because Canada, which was supposed to host in 2021 in order for Ghana to host it in 2022, has now given indication that it would rather host in 2022 so Ghana now is to host it in 2023. Mr Speaker, given the COVID-19 circumstances, I believe their request makes sense for Ghana to follow after Canada in 2023. Notwithstanding, this year, we need to begin in earnest preparation towards the hosting of the conference this year.
Mr Speaker, the issue that has been raised by the Hon Agbodza in respect of the cost for one office is also very important. The initial costing that came to us from our own Development Department was in the region of GH¢450,000. Mr Speaker, we did the computation and realised that if we have to provide basic facilities in the two or three unit room that we want to develop for the constituency offices, the GH¢450,000 would not be adequate which is why we increased it to
GH¢650,000.
It is required to provide some basic facilities: one office each for the MP, the secretary and the general public.
Mr Speaker, maybe, a conference facility and then of course, some two washrooms with some tiling to be done at appropriate places, some basic office furniture plus some curtaining that would be done . Maybe, a laptop for the Member of Parliament (MP), a desktop computer for the Secretary, so I believe GH¢650,000 should be able to cater for this. So, that is the costing which was done together with the Development Office.

Mr Speaker, what we must insist on is that we must commit the release of the funding to the development of these 70 units. There are 275 of us and we anticipate that over a four- year period, we should be able to finish with the 275. When the money comes, we should ring-fence same for the construction of the offices. That is what is intended to be done.

Yesterday, we had some info that somebody had gone to sit somewhere and increased the cost to GH¢1.2 million. We will resist it. We should assure ourselves that nobody sits anywhere and puts any price tag on this. Let the general public not come to us that we are developing a three- unit facility and we are saying it would cost GH¢1.2 million. It cannot happen and nobody would allow that to
Mr First Deputy Speaker 11:45 a.m.
Yes, Hon Majority Chief Whip?
Mr Annoh-Dompreh 11:45 a.m.
Mr Speaker, if we may go back to Statements as agreed?
Mr First Deputy Speaker 11:45 a.m.
Very well, we will return to item numbered 5, Statements. There is one Statement
admitted by Mr Speaker before me. It is in the name of Hon Habib Iddrisu, MP for Tolon.
Yes, Hon Member, you may read your Statement.
STATEMENTS 11:45 a.m.
Mr Habib Iddrisu (NPP -- Tolon) 11:45 a.m.
Mr Speaker, thank you for the opportunity to make this Statement on the eulogy of the life of Alhaji Yakubu Tali; Tolon-Naa and the Northern People's Party, the then
NPP.
Early Life, Family and Education
The late Alhaji Yakubu-Tali was the first child, born into a polygymous, an extended and a royal family system in 1916 at Tali in the Tolon Traditional Council. His parents were the late Tali Naa, Alhassan Sulemana, and Mma Ayishetu, of Tolon and Kumbungu respectively. He started school at an appreciable age of nine years in Tamale. In Dagbon, students in schools were identified by the names of their communities. This was intended to distinguish between students who bore similar names, hence the name Yakubu Tali.
Mr Habib Iddrisu (NPP -- Tolon) 11:55 a.m.
In the 1930s after obtaining his Gold Coast Standard Seven Certificate, and the per the policy of the colonial government then, no student from the Northern Territories, no matter how academically sound, was allowed into the secondary division of Achimota School. However, he could not be kept out, and Yakubu Tali became the first Northerner to attend Achimota School and obtained a Teachers Certificate ‘A' in 1936.
As part of the policy of the colonial government, he was posted to the Northern Territory and for a period of nine years, he taught in several schools in the Northern Territory, where he was a most effective teacher. He inspired and mentored several folks including parents and teachers during these period until his father the late Tali Naa, Alhassan Sulemana died in 1946 and he ascented to the throne as Chief of Tali.
In 1952 the late Alhaji Yakubu Tali became the Paramount Chief of the Tolon Traditional Area. It was on this remarkable development that the Commissioner of the Northern Territory remarked “It is the appointment of young literate and
forward looking chiefs such as this that the salvation of Dagomba Chieftaincy lies” (Staniland, 1975).
Political Antecedents
The late Alhaji Yakubu Tali's political antecedent started when he was elected a representative of the Western Dagomba State Council to the Northern Territories Council in 1948. Following his unprecedented stewardship to the Western Dagomba State Council to the Northern Territory, in 1952 he was elected as the President of the Northern Territory Council. A post to which his mandate was renewed six times in succession till 1958.

During the period he was the President of the Northern Territory Council, he was also a member of the historic Coussey Constitutional Committee that drafted the Independence Constitution in 1950, and whose constitutional proposals provided the roadmap for Ghana's independence in 1957.

In the Legislative Assembly of the Gold Coast, the late Alhaji Yakubu Tali served as a Special Member for the Northern Territory in 1950.

He won the 1954 and 1956 parliamentary elections for Dagomba South as an Independent Candidate and, then, in 1965 he won again but as a candidate of the Northern Peoples Party (NPP), where he served until 1965.

Mr Speaker, in 1954, during the formation of the Northern Peoples Party, which was established to advance the interests of the north in the new political atmosphere in 1950, it must be noted that the late Alhaji Yakubu Tali and other prominent political personalities such as S.D Dombo, Alhaji Mumuni Bawumia and J.A. Braimah, launched the Party in Tolon Naa's palace in Tamale and the constitution of Northern Peoples Party (NPP) was drafted. Executives for various political positions were elected; and various electoral colleges and local branches were established. As a new political party, the NPP faced a lot of challenges but won a lot of elections until 1954.

In parliament, the late Alhaji Yakubu Tali was known as “the man of golden voice from the north'' because of the clarity and fluency of his expressions. He was very instrumental, effective and eloquent debater. He was a patriotic icon who held the principle that matters of national interest must supersede

political and parochial interest and that politicians should temporarily set aside their political philosophies and come together in unity for the good of the country, he remarked.

Mr Speaker, in the 1979 Constituent Assembly, which prepared the Constitution of the short- lived Third Republic, the late Alhaji Yakubu Tali was part of the Special Supreme Military Council II (SMC II) member of that Assembly. When he left Parliament, he joined the Diplomatic Service.

He was Ghana's High Commissioner to Nigeria from 1965 to 1968.

He was Ghana's Ambassador to the then Yugoslavia during the Second Republic.
Mr First Deputy Speaker 11:55 a.m.
Hon Member, hold on.
Hon Members, too many of us are on their feet. Can Hon Members, resume their seats please?
Hon Member, you may continue.
Mr Habib Iddrisu 11:55 a.m.
Mr Speaker, in 1972, he was recalled and appointed Ghana's High Commissioner to Sierra Leone.
Mr Kingsley Nyarko (NPP -- Kwadaso) 12:05 p.m.
Mr Speaker, I thank you for the opportunity to contribute to the Statement.
Mr Speaker, it is true that Alhaji Yakubu Tali was one of the greatest politicians this country has produced. It is instructive to note that together with prominent figures in the Northern Region like Simon Diedon Donbo and the rest, formed the NPP, a political party that later joined political parties like the National Liberation Movement (NLM), to form the United Party (UP) in 1957.
Mr Speaker, Alhaji Yakubu Tali, had so many attributes and credentials on his part. He was a king, an effective teacher, an astute and great politician and he became a diplomat. As the Hon Member who made the Statement said, in 1979, he was one of the founding members of the Popular Front Party, led by Victor Owusu. He became the national chairman and also the running mate. He also rose to become the Hon Second Deputy Speaker in 1960 but for his credentials and his astuteness in politics, he could not have risen to these highest feet in politics.
Mr Speaker, again, what he said in the Legislative Assembly in 1955, is very instructive. According to him, his side was not fighting for the government for the next elections but they were fighting as statesmen for the next generation. This was a very profound statement he made which
should guide us all. If we want to build this country, we must be guided by this statement because we are here not because of our own selves but because we think about the next generation.

Mr Speaker, I would be happy if the leaders of our various political parties would take it upon themselves to let their followers understand the need for us to put the national interest on the front burner. If there is a deliberate attempt to achieve this, our followers would understand us and the decisions that we take. Extreme partisanship attitude by us as politicians would not inure to our collective benefits of ensuring a better Ghana that we all envisaged for.

Mr Speaker, I am happy that this Statement had been made today and we must all be guided. I am very proud that such a personality arose from our tradition - the likes of Alhaji Yakubu Tali, J. B. Danquah, Okyeame Baffour Osei Akoto, Busia and the rest. These are persons who have contributed to ensuring a deepening of our democracy.

Mr Speaker, on that note, I thank you and I pray that the soul of Alhaji Yakubu Tali; the king of Tolon will rest in perpetual peace. [Hear! Hear!] --
Mr Haruna Iddrisu 12:05 p.m.
Mr Speaker, thank you for the opportunity to contribute to the Statement ably made by the Hon Majority Deputy Whip, Mr Habib Iddrisu eulogising Alhaji Yakubu Tali. He was one of the founding fathers of the political traditions that he belongs to.
Mr Speaker, growing up in Tamale, I am not too sure what age Hon Habib Iddrisu was but Alhaji Yakubu Tali's entry into Tamale was greeted by his white fine benz at that particular age.
As you may recall, he died in the year 1986, made profound contribution to the development of the chieftaincy institution in Dagbon and has made remarkable contribution to inspire many people up north.
Mr Speaker, the likes of Lugu Tera who was a respected lawyer at the time, Alhaji Alhassan who became an ambassador. We just buried Alhaji Seidu Seni and they are contemporaries and I think that we still have Alhaji Ibrahim Mahama still alive. Many of them are those who endeared themselves to the Northern Region by contributing to the politics there.
The current occupant of the Tolon skin; Tolon Naa Sulemana Abdulai; a very respected chief and a friend of mine. He is one of the few chiefs in Dagbon today who does not sell land but has a particular arrangement when it comes to access to land and how chiefs relate to lands and he believes in what he learnt from his fathers that the land does not belong to him but to generations to come. He has insisted that every land one acquires, he wants tomorrow's generations to benefit from that particular acquisition.
Mr Speaker, if you have read about the Dagbon state, I probably may not get my anthropology right. I think Christine Oppong wrote on the Dagbon constitution and the Tolon skin are the warriors of the Yaa-Naa. That is, in those days, if the Yaa-Naa has to go to war, his most reliable leader will be the Kumbum-Naa supported by the Tolon Naa to accompany him as the head of the Dagbon state. Even as the Yaa-Naa passes, the Tolon Naa has some role to play at his burial and many other related issues.
So, once again, I commend the Hon Member who made the Statement. Between the year 1986 and today, we have seen significant improvement in the level of education in the northern part of the country and
in Dagbon in particular. It warms my heart that many have learnt from the example of the late Tolon Naa Yakubu Tali and as he said, Tali is a sub community of the Tolon skin and normally, they also have their rotational plan. That is, how one can get to the Tolon skin and sometimes, passing through it.
Mr Speaker, recently, I joined Alhaji Abdulai, a very good friend of mine during the enskinment of his father as the new Tolon Naa Abdulai whiles we were in the secondary school. I would like to use this opportunity to wish him well.
However, there is a lot to learn from him and what we have to commit is to ensure stability in Dagbon and beyond. To take advantage of the area -- Tolon shares very close boundary with Nyankpala where the University for Development Studies (UDS) is. One of the things Government should explore and my Hon Colleague can look at, is the ceramics industry. There is a lot of clay between where the rice factory is located driving through Nyankpala through Tolon. Maybe, in future, with the 1D1F initiative we should be talking about a ceramic facility taking advantage of the clay in that particular area.
Mr Speaker, I can only say that may his soul rest in perfect peace and may Allah bless those who followed after him, may they grow imbibing some of the values which he contributed to the development of Tolon and Dagbon in general.
Mr First Deputy Speaker 12:05 p.m.
Yes, Hon Minister for Local Government?
Mr Dan Botwe 12:05 p.m.
Mr Speaker, thank you for the opportunity to contribute to the Statement ably made by the Hon Member of Parliament for Tolon and the Deputy Majority Chief Whip.
Mr Speaker, it is very important that we find time in our poltical discourse to celebrate the lives of people like Alhaji Yakubu Tali the former Tolon Naa.
Those of us who are your age mates do remember Alhaji Yakubu Tali maybe, more as the running mate, the party chairman of the great popular political party and also the running mate of Mr Victor Owusu.
Mr Speaker, I boldly say that this country would have benefitted so much under the presidency of Mr Victor Owusu with Alhaji Yakubu Tali as the vice president but unfortunately, it was not so.
Mr Dan Botwe 12:15 p.m.
However, the Statement made today talks about the life of Yakubu Tali as a teacher, chief and also a politician. This puts him in a very special place. As a teacher in the year 1936 in the history of Gold Coast, he will be a central person for the development of knowledge and service to his community.
Then as a chief, even in our current political dispensation, we know the role chiefs play in our development and so, one can imagine a chief in the northern part of Ghana in the 1950s -- Alhaji Yakubu Tali would have contributed so much to the upliftment of his people in the northern part of Ghana.
Again, as a politician -- it is so important that we celebrate these great men who took part in politics before and beyond independence. Alhaji Yakubu Tali; Tolon Naa needs to be celebrated along with the S. D. Dombos, J. A. Braimah, Salifu Bawah Adiyakah, Mumuni Bawumia -- the father of the current vice President of the Republic of Ghana for having done so much for our people especially, in the northern part of Ghana not forgetting Mr C. K. Tedam and many others.
Mr Speaker, it is so important that they sacrificed their lives and fought to make sure that their agitation and socio-economic development was enhanced in the northern part of Ghana.

To end, I would end by saying that such periodic Statements to honour them is good but I would wish that the Hon Member who made the Statement and the other people may have to institute lectures in their honour. Mr Speaker, if not every year, it can be done every five years, so that the current generation would know that we have had such people who participated in politics and were able to distinguish themselves and that politics is a very noble profession.

One can be a politician and be a very good person to help develop a country and people. It is important for us to celebrate the lives of such people; we can have scholarship schemes in their memory and reward people who distinguished themselves at junior high schools, senior high schools and the universities in his memory so that people would know that it is important for one to be in politics, be a leader and to be of service.

Mr Speaker, most importantly, even though they are no longer with us, their lives -- and just as the venerable Paa Willie said when Prof Busia died that we would learn from their contributions so that we would pick up the torch and run the race where they left off so that even in death, they would live to inspire us and we shall also continue from where they left off.

May the soul of Alhaji Yakubu Tali, a very distinguished teacher, traditional ruler and politician, rest in perfect peace.

Mr Speaker, thank you.
Mr Muhammed M. Ibrahim (NDC -- Tamale Central) 12:15 p.m.
Mr Speaker, thank you for giving me the opportunity to contribute to the Statement made by the Hon Deputy Whip of the Majority Side.
Mr Speaker, I am contributing to this Statement not just as an Hon Member of Parliament representing the people of Tamale Central, but as a grandson of Alhaji Yakubu Tali. It would be interesting to note that even though politically and ideologically, I disagree with the position of my grandfather and for which reason I have chosen the NDC as the right party to emancipate and elevate the
people of the North, which was the most important consideration of my grandfather, I cannot deny the fact that he served as a symbol of inspiration for many politicians in northern Ghana and even though I disagreed with him on his political ideology, I still maintained -- and as the Hon Minority Leader indicated -- that he did not just inspire those who believed in the ideology of the Busia-Danquah tradition, but he inspired every single young man or woman who had the intention to engage in politics.
Mr Speaker, I would not eulogise him by talking about his political achievement, rather as a family man, unifier and someone who inspired every single member of the family. When I became matured and decided to move with the centre-left, I had many uncles who said that they would have loved that I join the NPP because they could not fathom why my grandfather was one of the founding fathers of the UP tradition, but I have chosen to go with the centre-left.
Mr Speaker, my mother's final funeral rites ended in the palace of Tolon and I know that with this Statement, my uncle, who is now the current chief of Tolon, would be watching and I know the family would also be watching. One thing that I want everybody to understand is that
Mr First Deputy Speaker 12:15 p.m.
Hon Minister for Defence?
Minister for Defence (Mr Dominic B. A. Nitiwul) (MP) 12:25 p.m.
Mr Speaker, thank you for the opportunity and I would also thank my Hon Colleague for bringing up memories that we have kept in our cupboards for a very long time into the limelight and onto the front burner.
Mr Speaker, the trailblazers of the Ghanaian politics of the north are names that when some of us begin to recount what they have done for us
as a people and especially, Northerners, we cannot forget the front runners including Tolon-Naa Yakubu Tali, who together with his friends decided that they would use politics for the service of the people and uplift the image of the people and not themselves.
Mr Speaker, it is important to point out that these people were royals and not just ordinary people. If it were left to them, they would have remained in their palaces, adored and carried by the people and not engage in politics. However, they decided that for the sake of the people they did not have to just lead from the palaces but to also lead the political sphere of our people and shape what politics is. The politics of selflessness, devotion and giving development but nothing less.
Mr Speaker, they fought for what we call freedom in development, which is now the motto of the NPP. Mr Speaker, the original NPP was formed by these people from the north and it was then the Northern People's Party. History would have it that they had 15 seats but they decided that to be able to bring the country together, they would pick somebody from Ashanti Region to be the leader of the party and that is why I used the word selflessness because they could have decided that they are
in the majority so they would want the leadership chosen from their side. Mr Speaker, Yakubu Tali, Chief Bawumia, Dombo and co could have decided that they had 15 seats, but for the sake of the people and togetherness, they chose to pick someone from Ashanti region who had just one seat, to become the leader. Today, we are seeing the fruit of this and the benefit of bringing the people together.

So, As we celebrate Tolon-Naa Yakubu Tali who rose to become a running mate to Victor Owusu, we celebrate a man who was part of a few selfless Northern politicians or politicians in Ghana in those days who decided that enough was enough and that they would fight to gain independence for Ghana.

Mr Speaker, if you check the nature of Northern politics in those days there was no car plying between Bolgatanga and Tamale and there was no car plying between Wa and Tamale which then was the capital of the Northern Territory. These people had to walk hundreds of kilometres just to hold a meeting and campaign. You understand the sacrifices that they made when they could have just enjoyed the natural resources they had in those days through ruling their
rose
Mr Nitiwul 12:25 p.m.
Why, are you not happy that there is an overpass in your constituency?
Mr First Deputy Speaker 12:25 p.m.
Hon Minister, please address me.
Mr Nitiwul 12:25 p.m.
Mr Speaker, I am happy to belong to the Side that our forefathers chose; I am happy today I have an opportunity to serve and stand for the ideals that our forefathers chose; and I am happy that I have the opportunity to be here today to eulogise Tolon-Naa Yakubu Tali, that he and his colleagues stood for what many people would have been afraid to stand for.
Mr First Deputy Speaker 12:25 p.m.
Hon Members, this brings us to the end of Statement time.
Yes, Hon Leader, what is next?
Mr Annoh-Dompreh 12:25 p.m.
Mr Speaker, we can now take item numbered 12 on page 4 of the Order Paper.
ANNUAL ESTIMATES, 2021
GHANA REVENUE 12:25 p.m.
AUTHORITY 12:25 p.m.
Minister of State in charge of Finance (Mr Osei Kyei-Mensah- Bonsu) 12:25 p.m.
Mr Speaker, I rise to move that this honourable House approves
Minister of State in charge of Finance (Mr Osei Kyei-Mensah- Bonsu) 12:35 p.m.
the sum of GH¢1,471,890,000 for the services of the Ghana Revenue Authority (GRA) for the year ending 31st December 2021.

Mr Speaker, the GRA exists to ensure domestic resource mobilisation and tax revenue administration. The Authority is made up of a Domestic Tax Revenue Division, a Customs and Support Services Division. In 2020, the GRA embarked on improved compliance activities ensuring some positive domestic revenue performance.

The Revenue Administration Act, of 2020, (Act 1029) was passed to establish an independent Tax Appeals Board and enhance the existing Voluntary Disclosure Procedures and a Transfer Pricing Regulation, 2020 (L. I. 2414). It was also passed to further improve the transfer pricing regime.

Mr Speaker, the 2021 expenditure is informed by the GRA's strategic plan, and its imperatives. The strategy aims to achieve that the new GRA is driven by tactical initiatives comprising fixed and variable cost for immediate revenue mobilisation and transformational initiatives for sustainable revenue administration.

These include expenditure that is critical to the achievement of transformational initiatives to propel the plan of GRA to achieve the 17.5 per cent Tax to GDP ratio. Thus, the GRA's focus for 2021 include: implement and to end ITS systems for both direct and indirect including VAT.

Mr Speaker, they embarked on phase 2 deployment of the ICUMS, undertake connectivity projects to connect all GRA offices; install and rationalise a consolidated data centre; implement data warehouse solution to provide 360 view of taxpayer liability; migrate to cashless GRA offices dubbed, “Ghana Gov”.

They are to build capabilities and skills of staff through well-defined competency frameworks and skills gap assessment. They deploy enterprise platform solutions -- the middle office automation.

Mr Speaker, further, the Ghana Revenue Authority would complete guidelines and practice notes for implementation of the voluntary disclosure, programmes and the transfer pricing regulations.

Mr Speaker, it is for these and many other programmes and activities that the sum of GH¢1,471,089,000 is being requested for the Ghana Revenue Authority for their operations for the 2021 financial year.

Mr Speaker, it is pursuant to this that I move this Motion for Hon Members to approve of the allocation to GRA.
Chairman of the Committee (Mr Kwaku A. Kwarteng) 12:35 p.m.
Mr Speaker, I rise to second the Motion and in doing so, present your Committee's Report.
1.0 Introduction
The 2021 Programme Based Budget Estimates for the Ghana Revenue Authority (GRA) was presented to the House on Friday the 12th day of March, 2021 and referred to the Finance Committee for consideration and report in accordance with article 179 of the 1992 Constitution and Order 140 (4) of the Standing Orders of the House. This followed the presentation of the Budget Statement and Economic Policy of the Government for the 2021 Financial Year by the Minister of State responsible for the Ministry of Finance, Hon Osei Kyei-Mensah- Bonsu.
The Commissioners for Support Services, Customs and Domestic Tax Divisions of the Ghana Revenue Authority (GRA) and other officials
from the Ministry of Finance and the GRA attended upon and assisted the Committee in its deliberations on the Estimates.
The Committee expresses its gratitude to the Commissioners and the other officials from GRA and the Ministry of Finance for attending upon the Committee.
2.0 Reference Documents
In considering the Estimates, the Committee referred to and was guided by the following documents, among others:
i. The 1992 Constitution of the Republic of Ghana;
ii. Standing Orders of the Parliament of Ghana;
iii. The Budget Statement and Economic Policy of the Government of Ghana for the 2021 Financial Year;
iv. Public Financial Management Act of 2016 (Act 921);
v. Ghana Revenue Authority Act of 2009 (Act 791); and
vi. Revenue Administration Act, of 2016 (Act 915).
Mr Cassiel A. B. Forson (NDC --Ajumako/Enyan/Essiam) 12:35 p.m.
Mr Speaker, I rise to support the Motion and in doing so, I wish to state that the GRA is supposed to retain up to 3 per cent of the total revenue they collect.
Mr Speaker, the GRA again is the one clothed with the responsibility to ensure that they correct and implement all tax revenues that have been approved by this House.
Mr Speaker, in the year 2021, the Government has given the Ghana Revenue Authority the approval to retain up to 2.58 per cent of the taxes that they collect. In doing so, we were informed that in the year 2020, the Ghana Revenue Authority targeted to collect taxes amounting to GH¢42.8 billion and they indeed outperformed their target and collected taxes up to GH¢44.4 billion.
Mr Speaker, I was particularly curious about this considering the fact that we have been told consistently that the economy is indeed not in good shape as a result of COVID-19. Unfortunately, if I am to refer us to page 206 of the Budget Statement, it would be noted that clearly, GRA actually outperformed their tax revenue not necessarily because of compliance but because the economy indeed was doing well.
Mr Speaker, I say this because you would notice that taxes on income and property -- Government of Ghana has projected that the Ghana Revenue Authority was going to collect 23.7 and indeed, they collected 23.7.
Mr Speaker, taxes on domestic goods and services -- Ghana Revenue Authority and Government of Ghana had projected to collect GH¢15.8 billion. However, at the end of the year, they collected GH¢17.7 billion.
Mr Cassiel A. B. Forson (NDC --Ajumako/Enyan/Essiam) 1:45 p.m.
Mr Speaker, I am not aware of an economy that has been damaged so much by COVID-19 to the extent that the economic activities within the particular year is suffering and would still be able to collect taxes on Goods and Services far in excess of what they projected to be collected.
Mr Speaker, in the same vein, taxes on international trade -- this is largely due to import. We were told again that the economy is not doing well. If an economy is not doing well, we would see it from the import coming into the economy. This has nothing to do with the volumes but imports actually increase more than expected and this is what they told us at the Committee level.
Mr Speaker, again, if I am to refer you to page 206 of the Budget Statement, you would notice that the Budget projected that they are going to collect GH¢4.7 billion on import duties. However, at the end of the year 2020, the Government of Ghana collected GH¢5.5 billion on the back of import duties.
Mr Speaker, indeed, National Health Insurance Levy outperformed; Ghana Education Fund Levy outperformed and clearly, we could see that most of the tax handles performed far better than what was
projected. That is why we could see an increase of about GH¢2.2 billion being over-performance.

Mr Speaker, this simply means that the economy indeed went through some level of stress, but it can never be the same magnitude that they make us feel. At the macro level, some businesses went through some stress, but the truth is that at the level of Government, nothing significant has happened to Ghanaian economy. Impressions should not be created that the economy is not in good shape because of COVID-19.

Mr Speaker, that is why repeatedly, I have said that Government of Ghana should not blame its inefficiencies on COVID- 19 because at the governmental level, particularly at the macro level, COVID-19 has not done so much damage as we were made to believe.

Secondly, the GRA itself needs to check its expenditure because we were told that they spent quite a chunk of their money for the purposes of engaging consultants. When we probed, we were told they engaged a consultant called Mackenzie who was to assist them in the work of collecting taxes. I believe that Ghanaian companies and

professionals at the GRA are capable in the performance of the functions that Mackenzie is performing to date. An amount of about GH¢18 billion has been paid to the consultant. I requested that the GRA submits to us details of how much has been paid to Mackenzie, but sadly, they have not submitted it to us.

But they have promised us that going forward, they will bring those information. So, we are still waiting that hopefully, when we go on recess, we will engage the GRA and look at how they used the retention of 2.58 per cent of total tax revenue collected over the period for the purposes of running their operations.

Mr Speaker, with these few words, I would like to encourage Hon Colleagues to approve the amount for GRA to perform the functions of collecting and implementing our tax policies and to generate enough revenue to run the Office of the Government.
rose
Mr First Deputy Speaker 1:45 p.m.
Yes, Hon Member for Okaikwei Central?
Mr Patrick Yaw Boamah (NPP -- Okaikwei Central) 1:45 p.m.
Mr Speaker, thank you very much. I rise
to add my voice to the Motion on the Floor for the approval of the said sum as stated in the Order Paper of today.
Mr Speaker, the GRA stands in a position in this troubling times of our economic recovery to ensure that they perform to their optimum in ensuring what is stated under paragraph 7.3 of the Report before you.
Mr Speaker, their performance in 2020 was very good, but we expect that the target as set out for 2021 is achieved and we believe that they would be able to go beyond the set target.
Mr Speaker, the focus activities of the revenue authority, especially on digitisation of the greater use of technology to transform revenue administration, particularly, through committed implementation of trips to ensure efficient revenue administration is very important, especially, when it was stated in the Budget that we would be introducing an Income Tax (Amendment) Bill this year, which Government, based on the suffering of the ordinary people seeks to reduce the burden on retailers, susu collectors, drinking and chop bar operatives, transport drivers et cetera. It requires of the Revenue Authority to ensure compliance, and in doing so, they should also have in
rose
Mr First Deputy Speaker 1:45 p.m.
Yes, Hon Kpodo, I have not heard your voice in a long while.
Mr Benjamin Komla Kpodo (NDC -- Ho Central) 1:45 p.m.
Mr Speaker, I thank you for the opportunity to contribute to the Motion that seeks to approve budgetary allocation to the GRA.
Mr Speaker, I would want to congratulate the GRA on the effort that they have made to implement the policy on excise tax stamp. When you go anywhere to buy anything, you would virtually see the tax stamp on it. It is making people to comply with the law which was passed by this august House. I am sure that has largely contributed to the collection of tax revenue.
Mr Speaker, there is still a wide gap between talk and practice. In practical terms, we could do more and
rack in more tax revenue. This House passed a Bill on Point of Sale (POS) Device, but we have found that they are not used in many establishments. Many businesses do not use it.
According to the law, it is the duty of GRA to enforce the use of Point of Sale Device, so that all sales made by Small and Medium Enterprises and big companies can be tracked, and the appropriate taxes taken from those companies. They have not implemented them and I am not sure they even have trained staff who go on tax audit ventures. That is why there are many up and coming SMEs that are not paying that appropriate taxes.
Mr Speaker, in fact in the districts, municipalities, and even in Accra, when people go and obtain Business Operating Permits (BOP), they think that is the end of the tax obligations to the nation. I think there should be wider and more intensive tax education for people to distinguish between BOP and tax on actual business activities, which come at the end of each year.
So, GRA has a lot more to do from the end point of technology and from the point of education. If we can get
our people to comply with the use of the POS device, we can then accurately determine the sales made by business and firms. In fact, I believe that law firms and accounting firms are not being taxed adequately because their revenues are not tracked.
Contractors pay the withholding tax and they think that is the end and we do not follow up. These are the reasons why we have wide gap between actual tax that the nation can collect and what GRA is collecting. So, they would need to up their game. They must train and deploy the people to carry out the audit of revenues being released by the various businesses, so that we can collect more taxes.
Mr Speaker, I agree that we should approve this amount for them because it is within the statutory arrangement of not beyond 3 per cent. But performance last year shows that they were prudent in using whatever was given to them.
We hope they would do the same and not overrun their budget for the year.
Thank you, Mr Speaker.
Mr Kwarteng 12:55 p.m.
Mr Speaker, I would want to make a correction to the figure that has been stated on the Order Paper. Mr Speaker, the figure on the Order Paper is GH¢1,471,089,000. That should not be. If you go to what was presented in the Budget Statement, which has been captured by the Report, the figure is GH¢1,471,891,745. Mr Speaker, this is the correct figure that ought to be captured for the record.
Mr Richard Acheampong (NDC -- Bia East) 12:55 p.m.
Thank you very much, Mr Speaker, for the opportunity to speak to the Motion on the Floor. Mr Speaker, the Hon Ranking Member and the Hon Chairman have explained the Report to the House so, I will not waste much time repeating that.
Mr Speaker, I would want to refer Hon Members to page 4 of the Report. Ghana Revenue Authority (GRA) has reported that they collected an amount of GH¢45.4 billion by the end of 2020, but if you look through the Budget Statement, the Ministry of Finance also reported the total collection to amount to GH¢45.15 billion, which shows a difference of about GH¢248 million.
Mr Kyei-Mensah-Bonsu 12:55 p.m.
Mr Speaker, I would want to thank Hon Colleagues for their various contributions and make a few observations in respect of the over- performance of GRA.
Mr Speaker, my Hon Colleagues know very well that the automation process at the ports really contributed significantly, and the cutting off of the human interface resulted hugely in the increment of the taxes collected. Perhaps, going forward, we should look at this. Is it the case that the targets that we set for GRA are on
the low side such that maybe, they may have over-performed? This is not the first time that we are seeing this. Is it the case that the targets that we set for them are beneath the floor level? We should look at that.
Having said that, the other side that we should look at in respect of the intervention of the Hon Ranking Member is whether or not, we are able to increase our export revenues. We must match that otherwise, if we depend only on the import, we would get it wrong. We must compare revenues generated from imports and exports. That then would give us a better idea. Mr Speaker, it is a subject for debate with him at another forum. Mr Speaker, I would express appreciation to Hon Colleagues for the points made.
Mr Speaker, on the other matter related to by the Hon Acheampong in respect of cash in transit, it is germane because we can never, when you do the aggregation even on weekly basis, be able to catch everything in the basket. You cannot, but we must have a look at it to see how much was circulating in the system before the curtain came down. We should look at that to get the correct picture.
Mr Annoh-Dompreh 12:55 p.m.
Mr Speaker, shall we go on to page 3 and take the item numbered 10?
Mr First Deputy Speaker 1:05 a.m.
Very well.
Item numbered 10, Motion by the Hon Majority Leader.
OFFICE OF GOVERNMENT 1:05 a.m.
MACHINERY 1:05 a.m.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 1:05 a.m.
Mr Speaker, thank you. I rise to support the Motion and in the process, present your Committee's Report.
1.0 Introduction
Following the presentation of the Budget Statement and Economic Policy of Government by the Minister for Parliamentary Affairs, Majority Leader and Leader of Government Business, Hon Osei Kyei-Mensah- Bonsu for the year ending 31st December, 2021 on Friday, 5th March, 2021, the Budgetary Estimates for the Office of Government Machinery (OGM) was laid in the House and referred to the
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 1:15 p.m.
Acting Minister for Finance; the Acting Minister for Finance who I am very sure, by close of day, his term as Minister for Finance would elapse.
Mr Speaker, due to the large nature of the agencies under the OGM, I would like to speak to two of them. First I would like to speak on the Special Development Initiative which used to be the erstwhile Ministry of Special Initiatives. As part of the engagement with the Committee, we were informed, that the Special Development Initiative that used to be a Ministry, has at the time we met them, had contracts with the book value of about GH¢2.1 billion, yet to be paid.
Mr Speaker, my concern is that all of us can testify that across our constituencies, there are projects funded by the erstwhile Ministry, that as we speak, they are in various forms of completion. Often times, Contractors complain due to the fact that they have not been paid and there is a backlog of arrears accumulated over the period. There is the need for us to look for funding to ensure that some of these projects are completed.
We were told that in the year 2020, they awarded 4547 individual contracts. I am wondering as to whether they have financial clearance
for all of this and I have already urged the Minister responsible for Finance to ensure that all these contracts have financial clearance in line with the Public Financial Management Act.

Mr Speaker, going forward, enough resources should be made available for them to be able to pay these Contractors. Failure would mean that the financial sector may suffer. We all know what arrears have done to the economy, particularly the financial sector. The fact that oftentimes, when contractors go to the banks to borrow money and they are not paid for them to be able to pay their loans, it becomes a problem. That is why this matter is something that I am very concerned about. There is the need for us to have a handle on it.

Sadly, Mr Speaker, the allocation in the budget for the Special Development Initiative, is woefully inadequate to pay these contractors. So, I would want to urge the Hon Minister for Finance that in the Mid- Year Review, they should make allocation for the Special Development Initiative for the purposes of paying for these arrears they have accumulated.

Mr Speaker, I also want to speak on the allocation that has been made to the Office of the President itself.

We were told that in 2020, the Office of the President spent an amount of GH¢485 million. We were also told that the Office of the President has six cost centres - the first is the general administration, the second is the Office of the Chief of Staff, the third is the Vice President Secretariat, the fourth is the Cabinet Secretariat, the fifth is the Press Secretary and the sixth is the Policy Coordination Delivery Unit.

Mr Speaker, the goods and services spent for the period from January to December 2020, amounted to GH¢305.7 million which was too huge. It was too huge because there are other functions of State that performed equally very important functions of State and yet they were denied enough resources to function properly. The Office of the Chief of Staff alone, spent GH¢240 million for 12 months, the Vice President's Secretariat spent GH¢18 million in 12 months and the general administration spent about GH¢37.6 million.

What saddens me is the fact that the Office of the Chief of Staff spent GH¢100.1 million on capital expenditure alone. I requested for details because I am worried. I am worried in the sense that there are infrastructure ministries like the Ministry of Roads and Highways,

Ministry of Works and Housing and others that have a core function to ensure that we build on our infrastructure yet the Office of the Chief of Staff spent GH¢100 million on capital expenditure. Was the money used to buy cars or what? We were not given the details -- I asked for this information and up till date I am yet to receive it.

Mr Speaker, my Hon Colleagues said they did not hear me well so for emphasis, I wish to say that the Office of the Chief of Staff alone between January to December 2020, spent GH¢100 million as capital expenditure. Not only that, but the same Office from January to December 2020, spent an amount of GH¢240 million for goods and services. That was a lot of money. Overall, all the six cost centres under the Office of the President spent an amount of GH¢484 million in 12 months.
Mr Stephen Amoah (NPP -- Nhyiaeso) 1:15 p.m.
Mr Speaker, I thank you for this opportunity.
Mr Speaker, I would like to touch on two areas that in my opinion are of extreme importance to us although, under our leadership we have done exclusively well as a Government - these are in the areas of Microfinance and Small Loan Centre (MASLOC) and the Scholarship Secretariat. This is because our market is the defensive type whose risk index is less than one and that would mean that the performance of our economy has extremely sluggish correlation with our market.
Mr Speaker, as I speak, the Small and Medium-sized Enterprise (SMEs) forms about 90 per cent of our market and that anytime that the National Democratic Congress (NDC) or the New Patriotic Party (NPP) is in government and we tout ourselves with the achievements in the
primary micro indicators, the Ghanaian community say they do not feel it in their pockets simply because of the sluggish correlation I talked about.
Mr Speaker, I support the allocations to MASLOC but I would want to suggest that in the near future, we should increase allocations to areas like MASLOC so that the issue of the economy not impacting on the grassroot would be handled.
Mr Speaker, with regard to scholarship, we all know that performance is the function of ability, opportunity and motivation and that ability comes as a result of one, formal education. Our Government exclusively did well especially, between 2017 and 2019.
It would be realised that the Ghanaian student in terms of acquiring educational laurels that in our localities we do not really have the expertise, we spent so much there and it has helped us as a country. however, I want to propose that we need to expand our expenditures in these areas because without having that high level of human development index, attaining stability and growth in terms of our economy would be extremely difficult.
Mr Speaker, my Hon Colleagues from the Minority Side have raised issues and said that we spend so much on the Office of Government Machinery. Of course, constitutionally they have the right to raise issues however, they have not stated or defined the responsibility framework of the Office of Government Machinery, the number of entities under it and the infrastructural scope that we talked about.
Before they criticise such expenditures, the Hon Member should have been able to provide the research work, data used and the information they used to support the statement.
Mr First Deputy Speaker 1:25 p.m.
Hon Member, hold on. Yes, Hon Ranking Member. Hon Stephen Amoah, kindly switch off your microphone please.
Mr Forson 1:25 p.m.
Mr Speaker, my good Friend made a reference that I said; ‘Office of Government Machinery'. I was particularly careful. I zoomed into the Office of the President and never said Office of Government Machinery knowing very well that that office is very huge and
Mr S. Amoah 1:25 p.m.
Mr Speaker, I am quite astonished because the point I was making which I still emphasise is that before one makes such criticisms, they should be able to provide scope of work, define the work that will enable them make such criticisms. Without understanding the responsibility framework of Office of Government Machinery, and precisely, the Office of the President, they cannot draw these arbitrary inferences.
In fact, under the National Democratic Congress (NDC), if we consider the time value of money and the necessary financial adjustment, they have rather expended about 10 folds of what they are talking about. [Hear! Hear!] -- So, we are talking about judicious use of state resources that yielded results that we can all attest to in terms of what our
Government has achieved through the Office of Government Machinery and precisely, the Office of the Chief of Staff.
Mr Speaker, so, I think we need to analyse these things with respect to scope of work, responsibility framework, the output, results that we have and its impact on our socio- economic development. [Hear! Hear!] --
Mr First Deputy Speaker 1:25 p.m.
Yes, Hon Richard Acheampong?
Mr Richard Acheampong (NDC -- Bia East) 1:25 p.m.
Mr Speaker, I am very grateful for the opportunity to support the Motion on the Floor. Before I move on, I heard my Hon Colleague say that - he was a former Chief Executive Officer of Microfinance and Small Loans Centre (MASLOC) and so, he was trying to make a case for MASLOC in terms of budgetary allocation.
There is a saying which goes; ‘to whom much is given, much is expected'. This is because in the year 2021, MASLOC is projected to spend GH¢49.7 million on goods and services and then compensation is GH¢7.5 million and it makes a total allocation of GH¢80.4 million.
Mr Speaker, when they appeared before the Committee, the facilities we provide to the micro enterprises and so on, is a revolving fund. They could not account to us how much they had recovered and they are asking us to give them more allocation. On what basis can this House provide enough allocation to be disbursed to other businesses? They should have accounted to us by saying that they received GH¢500 million, they have recovered about GH¢200 million and then there would be a basis to make a case on their behalf.
So, as a former boss of MASLOC, he should advise them to do what is needful so that going forward, when the picture is clear, we can then have the opportunity to make a case for
MASLOC.
Mr Speaker, we have heard over and again about public sector reforms. We are spending money and recruiting people in the name of public sector reforms. Now, we have put Ghana Beyond Aid under the public sector reforms being led by our former Senior Hon Minister; Mr Yaw Osafo Maafo as the senior adviser to the President.
The Auditor-General has presented several reports and we have seen a lot of infractions -- misappropriation
and misapplication of funds but at the end of the day, we spend money for public sector reforms. So, what have we achieved with this exercise?
Mr Speaker, let us put the money where our mouth is so that we know we are making judicious use of the limited resources we have. I would like to add that when the Internal Audit Agency appeared before the House, we asked them - they work under the Metropolitan, Municipal and District Assemblies (MMDAs) - if someone writes a bad report about a District Chief Executive (DCE), the next day, that person will be transferred.
So, there will be no independence of the institution hence let us find a way of allowing the internal audit system to operate so that whatever is happening within the MMDAs, they can report appropriately so that we know that there is value for money in all our dealings with respect to state institutions.
State Interests and Governance Authority (SIGA) informed the Committee that they have signed performance contract but that should not be the end of it. This is because someone has set target for himself that by the end of the period, they are
Mr First Deputy Speaker 1:25 p.m.
Leadership?
Mr Ahmed Ibrahim (NDC -- Banda) 1:35 p.m.
Mr Speaker, thank you for giving me the opportunity. I rise in support of the Motion and in doing so, I want to draw the attention of the House to some policy directives as far our governance structure and this Report as a whole is concerned.
Mr Speaker, may I refer the House to page 7, paragraph 3.7 of the Report -- ‘The Council of State'. With your permission, I will read portions of it:
“For the year 2020, the Council of State facilitated the passage of the Council of State Act, 2020 (Act 1037)”
I wonder if, after the passage of this Act, the proper place for the budget of the Council of State should still be under the Office of the President or as part of the other government obligations as we see here?
Mr Speaker, the Council of State is a constitutional creation and we have passed an Act in this House to support that. When we go to article 89 (7) and (8) of the Constitution which with your permission I read:
(7) “The Chairman and members of the Council of State shall be entitled to such allowance
and privileges as may be determined in accordance with article 71 of this Constitution.
(8)The allowances and privileges of the Chairman and other members of the Council of State shall be charged on the Consolidated Fund and shall not be varied to their disadvantage while they hold office”.

Mr Speaker, with these provisions as well as the Act that was passed in this House, I think the Council of State should be able to prepare a budget which should come under the Special Budget Committee of this House just as it is done for CHRAJ, NCCE, EC and other independent constitutional bodies. Mr Speaker, time may not be on our side but as we move towards the 2022 Budget Statement or a Supplementary Budget Statement, we must take a critical look at this policy direction.

In the Report, all the moneys for monitoring and evaluation have been boxed into one figure. Are we saying that if the Council of State want to embark upon a monitoring and evaluation project and report to the

President, they would have to go to the President for the money before they can carry out such an activity? Mr Speaker, these are constitutional problems and we must draw the attention of the Hon Minister for Finance that the Council of State Act has been passed, therefore, they must be regarded as such.

Secondly, when the Committee on Local Government and Rural Development met and presented a budget to this House, a serious issue was raised in the Report about whether the proper location of the Ministry for Special Development Initiatives was with the Committee of Finance? Or whether after dissolving that Ministry, the development authorities; Middle Development Authority, Coastal Development Authority and the Northern Development Authority, they should be under the Office of Government Machinery?

Mr Speaker, we raised these issues because there are lot of activities and projects by this Ministry and I even want to question the Committee on Finance if they have ever organised a monitoring tour to look at the proper locations of the over 4,000 projects that are in this Report? If you go through the Report, a lot of projects are said to have been completed by the Ministry of Special
Mr Forson 1:35 p.m.
Mr Speaker, I just want to provide a clarification to the point that was raised by the Hon Minority Whip.
Mr Speaker, I do so because I recalled that at the Committee level, we asked the issue about the Council of State and to get reasons why a separate cost centre was not created for them. We were told that due to the short nature of the Budget Statement, we should accept this for now and during the Mid-Year Budget Review or by November when the 2022 Budget Statement is presented, the issue about the Council of State would be addressed.
In fact, we spent extensive time to debate this but we agreed that we would accept it for now, but during the next Budget Statement presentation, it would be treated as a separate item that would require a Motion by Parliament.
Mr Speaker, thank you.
Mr First Deputy Speaker 1:35 p.m.
Hon Majority Leader?
Mr Kyei-Mensah-Bonsu 1:35 p.m.
Mr Speaker, the Hon Ranking Member has provided a clarification. Indeed, throughout, we have had the budget for the Council of State in the belly of the Office of Government Machinery
Mr Kyei-Mensah-Bonsu 1:45 p.m.
and this has always been the case. However, in December last year we passed the new Bill on the Council of State and this now means that they should be able to stand on their feet, so going forward we should make a separate allocation to them as a stand-alone constitutional creature.
We should prevent them from what role or perception that people have of them as glorified errant men and women of the President. This cannot be because they stand not only to proffer advice to the President, but to Parliament and all other constitutional creatures. Unfortunately, they have not been liberated to perform that role; I think with the new Act, they should have sufficient muscle to play that role. That then would mean that going forward, they should have their own budget.

Mr Speaker, let me also say that by and large, I agree with the position of the Deputy Whip for the Minority relating to the Special Development Initiatives. They were ideas generated by the current President. The purpose of the Special Development Initiatives really responds to the imperative of article 36(2) (d) of the Constitution

to have developments decentralised to the various Regions and Districts and even within the Districts such that we have equitable development.

If that is the case, then I would agree that because these also ought to be supervised by Members of Parliament and District Assemblies, going forward, perhaps, the proper location should be within the ambit of the Assemblies in that case to be superintended by the Ministry of Local Government and Rural Development. But we are not there yet.

I believe we can debate this matter, and I think if we would have to continue with the programme, that ultimately would have to be the location. But for now, we are where we are because they are the brain child of the current president.

Mr Speaker, as I said, in principle, I agree with the issue that my colleague the Hon Deputy Whip for the Minority has alluded to. As for what the Hon Ranking Member said in respect of the Office of the President, that office does not house the Office of the President alone, strictly speaking, .

The Office of the Vice President comes under the Office of the President; the Office of the Chief of

Staff comes under the Office of the President; and there are many others that are under that Office. They are more than six. The Hon Ranking Member is disputing it, but they are more than six because the Office of the Vice President and the Office of the Chief of Staff, Cabinet Secretariat, Office on the Chief of State Protocols and others all come under the Office of the Presiden.t

Mr Speaker, there are many others, but this is not an arena of debate on this. So I think where we are is to approve of the allocation, and the Hon Ranking Member knows what to do when he wants to litigate this further.

Mr Speaker, so I thank Hon Colleagues for their contributions. I think the purpose of all this is to enrich the architecture of our governance, and I think that really should be the bottom line in considering these Estimates. I thank Hon Members and invite you to put the Question.

Question put and Motion agreed to.

Resolved Accordingly:

That this honourable House approves the sum of GH¢2,677,117,284 for the services

of the Office of Government Machinery for the year ending 31st December, 2021.
Mr First Deputy Speaker 1:45 p.m.
Yes, Hon Majority Leader?
Mr Kyei-Mensah-Bonsu 1:45 p.m.
Mr Speaker, item numbered 13.
Mr First Deputy Speaker 1:45 p.m.
Very well.
OTHER GOVERNMENT 1:45 p.m.
Minister for Parliamentary Affairs (Mr Osei Kyei-Mensah- Bonsu) (MP) 1:45 p.m.
Mr Speaker, I beg to move, that this honourable House approves the sum of GH¢80,869,525,482 for the services of the Other Government Obligations for the year ending 31st December
2021.
Mr Speaker, the goal of Government is to ensure efficient and effective management of the economy towards the attainment of efficient and effective management of the economy and also to bring us up to upper middle income status and ensure poverty reduction.
Mr Speaker, the Other Government Obligations comprise allocations set aside to meet statutory and other
Chairman of the Committee (Mr Kwaku A. Kwarteng) 1:55 p.m.
Mr Speaker, I rise to second the Motion but also to make the observation that in spite of the difficulties imposed on us by the global pandemic we suffered in 2020, the Government's management of these transfers was very impressive.
Mr Speaker, in fact, for those funds that depend on revenues suffered because in the light of COVID-19, revenues had underperformed not just in Ghana but across the world as a result of Government's management of the situation, Government succeeded in restoring the shortfall arising from the underperformance of revenue.
Mr Speaker, it is important that we recognise the good strategies that have produced these outcomes and improve them for even better results.
Mr Speaker, with your permission I would present your Committee's Report.
1.0 Introduction
The Expenditure Estimates of Other Government Obligations for the 2021 Financial Year were laid in the House on Friday the 12th day of March, 2021 and referred to the Finance Committee for consideration and report in accordance with the Constitution and the Standing Orders of the House; following the presentation of the Budget Statement and the Financial Policy of the Government for the 2021 Financial Year.
ATTACHMENT 1:55 p.m.
Mr First Deputy Speaker 1:55 p.m.
Hon Ranking Member, kindly hold on.
Hon Members, having regard to the state of the business of the House, I direct that the House Sits outside the regular Sitting hours.
Hon Member, you may continue?
Mr Forson 2:05 p.m.
Mr Speaker, the Other Government Obligation is an important function performed by the Ministry of Finance as a Central Government management agency. Over the years, this has not changed and it has become a core function of
the Ministry. They transfer moneys to statutory agencies, pay interests on behalf of the Government; amortise Government loans and do others.
Mr Speaker, just to start with, I would like to refer the House to page 5, item 3.5 under Ghana EXIM Bank of the Committee's Report. Of the amount that, the Government of Ghana intends to transfer for the purposes of the work at the Bank -- the Bank was supposed to spend an amount of GH¢456.5 million for their functions. However, of the amount of GH¢456.5 million, the Ghana EXIM Bank has decided to use only GH¢84 million of the amount for their core mandate and thus spent the rest on themselves.
Mr Speaker, we strongly believe that that is not right. This is because EXIM Bank was established for a purpose and a chunk of the resources should be used for the purpose as they were established.
Mr Speaker, it would surprise you to note that even though they are going to spend GH¢84.4 million only on loans, they have projected that they are going to spend GH¢115 million to buy property plant equipment for themselves. They have said that they are going to do what they call community support with GH¢5.5 million.

They said that they would spend GH¢15million on legal and professional services, and they will also spend GH¢7 million for the purposes of taking their Board members on courses abroad. We believe that this is not right. So, the Committee unanimously concluded that we would refer this matter to plenary and we recommend that they should cut their expenditure down and make a savings of GH¢80 million to add to the GH¢84 million that they intend to spend on loans.

Mr Speaker, we know Government intends to continue with the 1D1F Project, which would require enough resources. How on earth should we allow the EXIM Bank to spend so much money on themselves? That is why we believe that we have been generous. If I had my own way, Ghana EXIM Bank should not spend more than GH¢30 million on themselves.

It is just too much, and we have signalled that going forward, we would look into the expenditure of some of these agencies. I believe the Hon Majority Leader would make budget available to the Finance Committee to undertake this important exercise? If we do this, we

will be saving money. It is Parliament that has the function to ensure that things of this sort are uncovered and possibly, recommendations are made.

Mr Speaker, I would also say that if we are to look at pages 206 and 207 of the Budget Statement, clearly, we see how the other Government obligations was expended in 2020. As part of the budget for other Government obligations in 2020, we were told initially that the Government of Ghana would spend GH¢11 billion on COVID-19 related expenditure. However, that outturn for COVID- 19 related expenditure for 2020 amounted to GH¢8.1billion according to the Budget Statement. Of this amount, you would recalled that Parliament approved COVID-19 Alleviation Programme CAP 1 of GH¢1.2 billion.

Mr Speaker, subsequent to our approval, this Parliament has not seen CAP 2, yet the Ministry of Finance has expended CAP 2. They have gone ahead and spent on COVID- 19 Plans 1, 2 and 3. Yet, Parliament of Ghana does not have the full complement of what they spent the amount on. I was privileged to sit in the estimate of the Committee on Health. I noticed that they are not accounting for some of the COVID-
Mr First Deputy Speaker 2:05 p.m.
Hon Ranking Member, hold on?
Yes, Hon Minister for Roads and Highways?
Mr Kwasi Amoako-Attah 2:05 p.m.
On a point of Order.
Mr Speaker, I thank you. My Hon Colleague is grossly misleading this honourable House.
Mr Speaker, I become surprise when anybody from the other Side veers into the operations of the Road Fund and its arrears. The Fund was established to cater for maintenance in our country. By November, 2016, the Fund was mortgaged to United Bank for Africa (UBA)and the National Democratic Congress (NDC) Government at the time took a loan of GH¢1.2 billion against the Fund at an interest rate of 32 per cent
-- 2:05 p.m.
Mr First Deputy Speaker 2:05 p.m.
Hon Minister, I want to understand what you are complaining about -- Hon Bawa, you should sit down.
Some Hon Members 2:05 p.m.
Sit down! Sit down! Did you hear sit down?
Mr Amoako Attah 2:05 p.m.
Mr Speaker, I hope you will give me the opportunity again?
Mr First Deputy Speaker 2:05 p.m.
Hon Members, order!
Hon Minister, I was trying to find out what the Hon Ranking Member said for which you said he was misleading the House. I would want to get that before I make a ruling.
Mr Amoako-Attah 2:05 p.m.
Mr Speaker, I said he was misleading this honourable House because he made two statements. He said the outstanding payment as at the close of 2020 was GH¢4 billion, and that is not true.
Secondly, he said that we have not been paying contractors out of the Road Fund. That was what I wanted to point it out to them that it was during their time that they collapsed the Road Fund.
Mr First Deputy Speaker 2:05 p.m.
Hon Member, the point you have made is that he made a statement of fact which is not true.
Mr Amoako-Attah 2:05 p.m.
Mr Speaker, that is so.
Mr First Deputy Speaker 2:05 p.m.
And then you said that he said you are not paying contractors. What are you saying to that? Is that true or not?
Mr Amoako-Attah 2:05 p.m.
Mr Speaker, as at the close of 2020, the outstanding payments was GH¢3.2 billion; it was not GH¢4 billion. So, it is not true. [Interruption]
Mr First Deputy Speaker 2:05 p.m.
Your point is well made. Thank you.
Hon Member, take note of the corrected statement and proceed.
Mr Forson 2:05 p.m.
Mr Speaker, the information was given to us at the Committee by the Ghana Road Fund, and there were documents to this effect. Sadly, I left the document in my office, and I have asked that it be brought to me. I will lay it so that between the Hon Minister for Roads and Highways and I, we would know who is actually saying the truth. Mr Speaker, papers do not lie. These are documents that were given to us at the Finance Committee when we had a meeting, and I will try and get you a copy.
Mr Speaker, back to the point on the Road Fund, my argument is simple. In spite of the arrears, to borrow the words of the Hon Minister that Road Fund owes GH¢3.2 billion, we all know what that can do to the economy. I would have thought that the Hon Minister for Roads and Highways would have worked with the Ministry of Finance to find a lasting solution to this arrears situation.
Again, I heard him when he said that the previous Administration borrowed GH¢1.2 billion. Mr Speaker, I beg to say that when he became the Hon Minister for Roads and Highways, he has gone to the Ghana Commercial Bank (GCB) Bank Limited and Fidelity Bank to extend additional loans of GH¢800 million. That is an additional debt. I thought when he had the opportunity, he would have said that that is not happening. Mr Speaker, we should compare like to like.
My argument is not to criticise him, but to speak for him that the system needs additional injection. We need the revenue. Mr Speaker, Road Fund needs money, and that is why I would have thought the Hon Minister would have fought against the capping of the Road Fund arrears. Instead of him doing that, he has concentrated his effort on rebutting me. That is not the way to go because I was only rather speaking for him to ensure that he gets the money for the purpose of building additional roads.
Mr Speaker, we were also told by the Ministry of Finance that we spent GH¢15.2 billion for the purposes of amortisation. This matter is so dear to me because I have consistently raised the issue of how we have classified amortisation over the years. The acting Hon Minister for Finance
had given us an assurance that in the year 2022 going forward, they would change the treatment.
Mr Speaker, I would have thought that starting from this year, 2021, that unconventional and unacceptable treatment of amortisation would stop. Sadly, as part of the assumptions that they gave to us, an amount of GH¢6.6 billion has been programmed for amortisation under the energy sector payments. For the records, that cannot be treated as amortisation; it is an expenditure. All that they seek to do is to reduce their expenditure, and create the impression that they are doing something.
Mr Speaker, I have never seen anyone who claims he is amortising or paying a debt yet what he pays adds to the public debt. Who does that? They should show me one country in the world which does amortising and yet the public debt increases. Mr Speaker, this is unconventional and we should stop treating our fiscal like this. As my Hon Colleague rightly said, this distorts our fiscal framework and it should not be allowed so, I would urge the Hon Member for Finance to stop this unconventional way of reporting because we have become a laughing stock in the global arena.
To conclude on this matter, in the year 2020, we spent GH¢20 billion on interest payment. Today in the year 2021, we are spending GH¢35.6 billion on interest. Mr Speaker, within the spate of one calendar year, our public debt, because it is ballooning and going up at an increasing rate, we are adding about GH¢15 billion to our interest.
Mr Speaker, that is alarming and stressful. If care is not taken, a time would come where we would end up using all our total revenue for the purposes of servicing interest, and when that happens, it would certainly affect our economic growth, and very important sectors of the economy that are supposed to receive investment from our tax revenue, would not receive that.
I would want to caution the Hon Minister for Finance that he should not just take this issue of interest and our public debt interest as political item. It is not. It is a matter of national security. Mr Speaker, this goes to the core of our national building. If care is not taken, a time will come when we would not even have money to pay wages and salaries because interest certainly is taking it.
Mr Speaker, until we put barriers, there is a chance that we can default. That is why we should take our fiscal
Mr Kwarteng 2:05 p.m.
Mr Speaker, in view of the statement that the Hon Ranking Member of the Finance Committee has just made, that our public debt is going up at an increasing rate, it would be helpful for this House if I put some figures into the records.
Mr Speaker, in the year 2000 -- [Interruption]. I am providing information. Mr Speaker, in the year 2000, our public debt at the close of
the year stood at GH¢4.11 billion. By the close of 2004, it had increased to GH¢7.52 billion, representing an increase of 83 per cent. Mr Speaker, by the close of 2008, it had increased to GH¢9.75 billion, representing an increase of 30 per cent, and we remember that this was due to debt relief.
Mr Speaker, by the close of 2012
-- 2:05 p.m.
rose
Mr First Deputy Speaker 2:05 p.m.
Hon Member, hold on.
Mr Avedzi 2:05 p.m.
Mr Speaker, I just want to know what the Hon Chairman of the Finance Committee is doing? A Motion was moved, he seconded it, presented the Report, we started commenting on the Report and he stood up again and started debating.
Mr First Deputy Speaker 2:05 p.m.
Yes, he is entitled to that after presenting the Committee's Report. Our rules permit it.
Mr Avedzi 2:05 p.m.
No, if you are the Hon Chairman, you can be given the opportunity to wind up. We have not finished the debate. What is he doing? Mr Speaker, I just would want to draw your attention to it.
Mr First Deputy Speaker 2:05 p.m.
Hon Members, he is entitled to that after if he chooses to debate the entire time.
Mr Kwarteng 2:05 p.m.
Mr Speaker, I am not arguing any point; I am putting raw figures in the records.
Mr First Deputy Speaker 2:05 p.m.
Hon Member, please proceed?
Mr Kwarteng 2:25 a.m.
Mr Speaker, between 2008 and 2012, our public debt rose to GH¢36 billion, representing 268 per cent. By the close of 2016, our public debt had hit 122.17 per cent representing a percentage increase of 239 per cent.
Mr Speaker, by the close of 2020, in light of COVID-19, public debt had increased to GH¢291.61 billion, representing 139 per cent. Anybody is allowed to pick this increase, compare it with the earlier increases and see whether the statement that our public debt is rising at an increasing rate, is a legitimate statement.
Mr First Deputy Speaker 2:25 a.m.
Yes, Hon Deputy Minority Leader?
Mr Avedzi 2:25 a.m.
Mr Speaker, I just want to draw your attention, which I did earlier, that the Hon Member did not stand on a point of order. After seconding the Motion and presenting the Report, he had the chance and you have given him another chance to debate. I just want to draw your attention to that.
Mr First Deputy Speaker 2:25 a.m.
I thought I had ruled already, that under our rules, the Chairman after presenting the Committee's Report, if he so wishes, may also contribute to the debate. There is no such thing as winding up, so he is entitled to contribute to the debate. He has not breached any rule.
Yes, Hon Member?
Mr John Abdulai Jinapor (NDC -- Yapei Kusawgu) 2:25 a.m.
Thank you very much Mr Speaker.
We are witnessing some anlysis on economics here that for me defies logic. If I have GH¢100 and I borrow GH¢100, that is 100 per cent increment. It then takes me to GH¢200. If the next year, I borrow GH¢150, it will no longer be 100 per cent because the base of the denominator, which is GH¢200 has increased. In calculating public debt, it is on a compounding basis.
Majority Leader (Mr Osei Kyei-Mensah-Bonsu) 2:35 p.m.
Mr Speaker, I believe we have heard enough. We are recycling and reprocessing the arguments. I believe the issue about debt sustainability should concern all of us as a country. I think that going forward, as a country and as a Parliament, we should delve into that especially the debt to GDP ratio.
Mr Speaker, I know of certain Parliaments that set upper limits so, that they cannot go beyond this extent. Is so that the way to go for us as a Parliament? As to who is increasing what, I think that if you do the aggregation, talking about maybe, the financial sector clean-up, ESLA payments; we are talking about interest payments.
Mr Speaker, if you let out how much has been borrowed since 2017 up to now, everybody can see.
If we do the netting out and dollarising the rate of borrowing, we would see which regime has borrowed much. If we meet an exchange rate of GH¢1.10p to US$1
over eight-year period, we would see how much was borrowed -- it would be about GH¢47 billion. What the money was applied for should interest all of us. In the past four years, yes, in the region of about GH¢22 billion -- we should begin to argue it out where we are going as a country and we would appreciate that argument.
If Parliament has to intervene that we may not be able to go beyond a certain level, let us make that determination. I am not too sure that just a flat argument that this one has borrowed more, would add value to the debate. Not at all. This is because in that case one would say that GH¢47 billion is higher than GH¢22 billion but how sustainable is the debt stock? That should interest us going forward.
Mr Speaker, as I said, some Parliaments establish ceilings on the debt stock per GDP ratio. Where are we going, should we, as a Parliament, come to that determination? Those are matters that should really interest us.
With regard to road construction, I appreciate the allergy displayed by the Hon Minister. Yes, over eight years, the expansion in the network from 69,000 to 73,000, an increase of 4,000 kms under the NDC. It was an improvement but between then and
now from 73,000 to 78,000 plus about 5,000kms expansion. Is that enough? Could we have done much better than we have done as a country going forward? Those are matters that should engage our attention.
Mr Speaker, as I said, we are beginning to listen to a reprocessing and a recycling of the issues that have been raised and I would implore you to put the Question now so that we make progress.
Mr Speaker, I thank you very much.
rose
Mr First Deputy Speaker 2:35 p.m.
Yes, Hon Deputy Minority Leader?
Mr Avedzi (NDC -- Ketu North) 2:35 p.m.
Mr Speaker, I wanted to speak before the Hon Majority Leader, however, I want to bring the issues that I have to the attention of the House.
Mr Speaker, the Hon Majority Leader has touched on the issues about debt which I want to raise. As a House, we should be concerned about the issue of debt -- it should not be a situation where if one Side of the House raises the issue, the
other Side would see it as an issue which is on politics and therefore, no action would be taken on that matter. We should come together as one people and ensure that certain actions are taken so that we could reverse the way we want to go.
Mr Speaker, the budget allocation for Other Government Obligations -- GH¢80.8 billion is meant to cover a number of items which include amortisation, interest payment and the rest. On page 208 of the 2021 Budget Statement, the total revenue that is tax revenue and grant that we expect as a country is GH¢72 billion, yet the budget allocation for Other Government Obligations is GH¢80 billion.
This means that the total revenue that would come to us cannot meet our obligation -- we have not come to compensation, goods and services and capital expenditure. For compensation, we need to pay about GH¢30.3 billion, goods and services is about GH¢5.9 billion or GH¢6 billion and capital expenditure is GH¢3.3 billion. The three put together would amount to about GH¢33 billion.
Mr Speaker, if the obligations we have to pay is GH¢80 billion but our total tax revenue and grants and other revenue cannot meet that then we
-- 2:35 p.m.
Mr First Deputy Speaker 2:35 p.m.
Hon Deputy Minority Leader, hold on.
Hon Member, what is your point of order, please?
Mrs Osei-Asare 2:45 p.m.
Mr Speaker, the Hon Deputy Minority Leader said that we have aligned school feeding to DACF so they would kick against it. First, the Public Financial Management Act (PFMA) law allows us to do that. The law allows Government to align its macro physical targets to any of its statutory funds. Secondly, this is not something new.
In 2016, almost all the amount of school feeding was aligned to the Ministry of Local Government and Rural Development under which DACF is in the years 2017, 2018 and 2020 they were done.
Mr First Deputy Speaker 2:45 p.m.
Very well.
So, the Hon Member has not said anything wrong and so, what he is saying is correct.
Mrs Osei-Asare 2:45 p.m.
Mr Speaker, what he is saying is correct.
Mr First Deputy Speaker 2:45 p.m.
So, he is not misleading the House but expressing his opinion.
Mrs Osei-Asare 2:45 p.m.
Mr Speaker, what I am also saying is that it is not illegal and not something that Government cannot do.
Mr First Deputy Speaker 2:45 p.m.
That is allright. When you get the opportunity, you argue your version but he is not misleading the House.
Mrs Osei-Asare 2:45 p.m.
Mr Speaker, I do not think I will get the opportunity but I just want to set the records straight that it is not illegal but something Government can do.
Mr Avedzi 2:45 p.m.
Mr Speaker, this issue is not about re-alignment or alignment. I do not have any problem if they want to re-align, but the issue is; what should be the source of funding on school fees? Should it be out of the District Assemblies' Common Fund (DACF), our tax revenue or which fund? That is my concern.
Mr Kyei-Mensah-Bonsu 2:45 p.m.
Mr Speaker, I believe having finished with the consideration of the sector estimates, we can present the Appropriation Bill to the House.
So, we would go to item numbered
7.
Mr First Deputy Speaker 2:45 p.m.
Item numbered 7 -- Presentation and First Reading of Bills.
BILLS -- FIRST READING 2:45 p.m.
Mr First Deputy Speaker 2:45 p.m.
Yes, Hon Majority Leader, we are done with the First Reading. What next?
Mr Kyei-Mensah-Bonsu 2:45 p.m.
Mr Speaker, I believe we can suspend Sitting for one hour and come back.
Mr Avedzi 2:45 p.m.
Mr Speaker, 4 o'clock will be alright.
Mr First Deputy Speaker 2:45 p.m.
Very well.
Hon Members, Sitting is suspended until 4 p.m.
2:50 p.m. -- Sitting suspended.
5.17 p.m -- Sitting resumed.
MR SECOND DEPUTY SPEAKER
Mr Second Deputy Speaker 2:45 p.m.
Hon Members, Order.
Hon Majority Leader, any indication?
Mr Kyei-Mensah-Bonsu 2:45 p.m.
Mr Speaker, we will now deal with the Presentation of Papers and await the Reports on the various levies and taxes. I understand that they have printed two of them, so we will wait for the distribution of same.
In the meantime, we can deal with the Order Paper Addendum and lay the Papers numbered 1(a) and (b).
Mr Second Deputy Speaker 2:45 p.m.
Hon Members, Presentation of Papers on the Order Addendum Paper.
Hon Minister responsible for Finance?
PAPERS 2:45 p.m.
-- 2:45 p.m.
Mr Second Deputy Speaker 2:45 p.m.
Item numbered (b).
Hon Chairman of the Committee.
Chairman of the Committee --
(b) Report of the Finance Committee on the Appropriation Bill, 2021.
Mr Kyei-Mensah-Bonsu 2:45 p.m.
Mr Speaker, we can take Motion numbered 22.
Mr Second Deputy Speaker 2:45 p.m.
Hon Members, item numbered 22.
Minister responsible for Finance (Mr Osei Kyei-Mensah- Bonsu) 2:45 p.m.
Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 128(1) which requires that when a Bill has been read a Second time -- [Pause] --
rose
Mr Second Deputy Speaker 2:45 p.m.
Hon Minority Leader?
Mr Haruna Iddrisu 5:27 p.m.
Mr Speaker, what the Hon Majority Leader should do is to arrest Standing Order 80(1) which requires that no Motion shall be debated until at least forty-eight hours have elapsed”.
This would allow for the Second Reading of the Ghana Infrastructure Investment Fund (Amendment) Bill, 2021. So, if the Hon Majority Leader has no objection, then I so move.
He can second it and then move to the substantive Motion.
So we are asking for the suspension of Standing Order 80(1).
Mr Kyei-Mensah-Bonsu 5:27 p.m.
Mr Speaker, I was looking for how it has been listed on the Original Order Paper. It is item numbered 44 on the original Order Paper.
MOTIONS 5:27 p.m.
Minister of State responsible for Finance (Mr Osei Kyei- Mensah-Bonsu) 5:27 p.m.
Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 80(1) which requires that no Motion shall be debated until at least, forty-eight hours have elapsed between the date on which notice of the Motion is given and the date on which the motion is moved, the Motion for the second reading of the Ghana Infrastructure Investment Fund (Amendment) Bill, 2021 may be moved today.
Minority Leader (Mr Haruna Iddrisu) 5:27 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
BILLS -- SECOND READING 5:27 p.m.
Minister of State responsible for Finance (Mr Osei Kyei- Mensah-Bonsu) 5:27 p.m.
Mr Speaker, I beg to move, that the Ghana Infrastructure Investment Fund (Amendment) Bill, 2021 be now read a second time.
Mr Speaker, the object of this Bill is to amend the Ghana Infrastructure Investment Fund Act of 2014 (Act 877) to provide for additional sources of funds and extend the period of exemption from taxes. The rationale for the Bill has been captured appropriately, and it is that the Committee would respond to the rationale for this appropriately as captured in their Report.
Mr Speaker, to save time, I just would want to move that the Ghana Infrastructure Investment Fund (Amendment) Bill, 2021 be now read a Second time.
Question proposed.
Chairman of the Finance Committee (Mr Kwaku Agyeman Kwarteng) 5:27 p.m.
Mr Speaker, I beg to support the Motion and to present the Committee's Report.
1.0 Introduction
The Ghana Infrastructure Investment Fund (Amendment) Bill, 2021 was first presented to Parliament and read the first time on Monday, 29th March, 2021.
Mr Speaker referred the Bill to the Finance Committee for consideration and report in accordance with the 1992 Constitution and the Standing Orders of Parliament.
The Committee met with the President's Representative at the Ministry of Finance, Hon Charles Adu Boahene, the Senior Technical Adviser at the Ministry, Hon. Abena Osei-Asare and a team of officials from the Ministry of Finance, the Ghana Revenue Authority (GRA), the Ghana Infrastructure Investment Fund (GIIF) and the Attorney-General's Department.
1.1 Urgency of the Bill
The Committee met and determined that the Bill is of an urgent nature and therefore certifies that it must be taken through all the stages of passage in one day in accordance with article 106 (13) of the 1992 Constitution and Order 119 of the Standing Orders of Parliament.
GIIF 5:27 p.m.
Mr Patrick Yaw Boamah (NPP -- Okaikwei Central) 5:37 p.m.
Thank you, Mr Speaker, for the opportunity to speak in support of the Motion.
Mr Kwame Governs Agbodza (NDC -- Adaklu) 5:37 p.m.
Mr Speaker, I thank you for the opportunity to speak in support of this Motion.
Mr Speaker, I would want to commend Government to finally yield to the call from the NDC Side over the years to reactivate this very important Fund. Historically, when the NDC set up this Fund, we were hoping it would be an anchor Fund from which we can develop a lot of infrastructure. Indeed, a portion of the cost of Terminal 3 of the Kotoka International Airport was paid from the Ghana Infrastructure Investment
Fund but sadly, as the Report says, since President Akufo-Addo came to power from 2017, this Fund had been made dormant.
Mr Speaker, the inability of Government to put money into this Fund did not help in any way. I am happy the Government is anchoring a lot of the development projects on this Fund. But we can only do that if we put in a lot more money.
Mr Speaker, in paragraph 3.2, the Government is saying, for instance, Agenda 111 would be partly funded from this.
Mr Speaker, the last time we approved a loan for a 100-bed district hospital in this House, which is Shama District Hospital, it was €32 million. How are we going to build 101 district hospitals based on this Fund?
Mr Speaker, I am happy the Hon Minister for Roads and Highways is here. On the 16th of December, 2016, the Hon Minister told us that he signed a contract with Mota-Engil, an EPC turnkey contract. He kept referring to that contract as a PPP contract. We told him that it was not a PPP contract because on the 6th of December, he cancelled the PPP procurement process. So they signed an EPC contract with Mota-Engil;
they do not have a penny to invest in the project and they are now telling us that they are going to build a fund using Ghana's money and then give it to Mota-Engil, which is a foreign company. So what is the use of Mota- Engil's contract?
We still tell them that whatever they have in Mota-Engil is not a contract fit-for-purpose. So if they are going to do a PPP, they need to go back and institute a new PPP procurement process. The Hon Minister cannot do anything about it. The Public Procurement Act does not allow them to do what they have done. We are telling them that they have to do a new PPP procurement process. So Mota- Engil cannot be touting this that they have a contract with the Government of Ghana. They do not have a valid contract with the Government of Ghana.
Mr Speaker, they are saying this Fund can fund the GH¢570 million motorway expansion, pay for 101 district hospitals and pay the debt of Terminal 3? This Fund is being overloaded. Though GH¢1 has not been put in yet, I would be happy if more money is put in to do this.
Mr Speaker, the only thing they have ever done with this fund is, and if you would remember, Mr Speaker, this Side of the House, under
Mr Kwame Governs Agbodza (NDC -- Adaklu) 5:37 p.m.


When we were building airports, they were funding a private hotel at the Airport. This is the difference between NDC and NPP. We invest in things that help the whole country; they invest in things that fund people close to them. We told them so. Sadly, in the fifth year, they are now coming back but they are welcome to the situation where they fund projects that benefit people of this country. If they were to choose funding a hotel and an airport, which one would they fund?

Mr Speaker, I am very grateful and thus want to commend Government for coming to our level, but it is too late and yet we want them to continue with it.

Mr Speaker, with these very few words, I thank you for the opportunity.
Minority Leader (Mr Haruna Iddrisu) 5:47 p.m.
Mr Speaker, let me thank you for the opportunity to contribute to the Motion.
Mr Speaker, as rightly observed by the Committee and may I, with respect, refer you to paragraph 5.1,
page 3 of the Committee's Report for purpose of emphasis.

The Committee observed that the Fund is a permanent capital investment vehicle initially capitalised at US$250 million. The Fund subsequently received US$75 million from the Annual Budget Funding Amount (ABFA). All these were done because the previous NDC Government introduced the Ghana Infrastructure Investment Fund (GIIF) and funded it with US$250 million plus an additional US$75 million.

Mr Speaker, Government needs to be serious about this Fund and what it wants to do with the Fund. A paltry US$6.9 million was added to the Fund in 2017, yet we are told that they have invested US$300 million in a portfolio of 14 infrastructural projects in seven sectors covering airports. We demand -- [Interruption] -- You have a copy because you are a Member of the Finance Committee; I am not.

We need the details of the projects the GIIF has funded over the period. We are all entitled to information in the interest of transparency, so that in the exercise of oversight, we can know whether value for money provisions have been respected in the award of these projects.

For instance, on the Agenda 111, we have heard that there is a dedicated insurance company that any entity or contractor who is to execute it must work with a particular insurance company. That borders on conflict of interest and that remains a veritable source of corruption and abuse of office. It cannot be so.

Ghana is not run only by one insurance company. We are denying other insurance companies legitimate businesses. That is not right. I would come back to this House with a copy of the award letter which instructs contractors the particular insurance company they should deal with.

Mr Speaker, the Committee's Report on page 4, and with your permission, I beg to quote:

“The Accra-Tema Motorway Project, affordable housing, renewable energy…”

Which affordable housing and renewable energy projects? We need to know. Mr Speaker, it adds this, without any adequate information:

“…to help address the shortages in university accommodation.''

Why was GETFund set up? GETFund was to deal with expanding access to higher education, including accommodation for students in the universities. Why do we want to offload some of the burdens of the GETFund to the GIIF? That is not right.

Mr Speaker, to conclude, we have just passed the Public-Private Partnership (PPP) Act. It means that the GIIF as it was contemplated when it was set up in 2015 must provide some financial muscle for the State to engage with other private sector stakeholders to undertake major infrastructural projects.

We cannot do so as was observed by the Hon Ranking Member for the Finance Committee. What has happened to the 2.5 per cent VAT, which was dedicated to GIIF at birth? We need to revisit it and ensure that money is not used for other budget support purposes but it is dedicated to the GIF.

Mr Speaker, for instance, if we are to succeed in doing the Boankra Inland Port, we need a PPP. For the dualisation of the Accra-Nkawkaw- Kumasi Road, and dualisation of Kasoa-Winneba-Cape Coast Road, we need PPP. So, this GIIF must not be positioned as if that is providing the Government of Ghana its basic
Majority Leader (Mr Kyei- Mensah-Bonsu) 5:47 p.m.
Mr Speaker, I think recognisably, we all do appreciate there is a huge deficit in the infrastructure of the country, and that indeed is the purpose of this Bill.
Mr Speaker, I believe that spreading ourselves thinly with this accumulation would not help this country. I believe going forward as a House, perhaps, we can come to some determination on which specific areas to apply the funds. So that when we look over our shoulders maybe, 10 years after, we would know that
these are the areas that we have applied the amounts to. In my view, that is the most important thing. Otherwise, if we spread ourselves thinly, we would not be able to achieve much, regardless of the quantum.
Mr Speaker, I think that with understanding, I believe you can now put the Question.
Question put and Motion agreed to.
Resolved Accordingly
The Ghana Infrastructure Investment Fund (Amendment) Bill, 2021 accordingly read a Second time.
Mr Second Deputy Speaker 5:47 p.m.
Hon Majority Leader, Motion numbered 46?
MOTIONS 5:47 p.m.
Minister responsible for Finance (Mr Kyei-Mensah- Bonsu) 5:47 p.m.
Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 128(1) which requires that when a Bill has been read a Second time it shall pass through a consideration which shall not be taken until at least, forty-eight hours has elapsed, the Consideration Stage of
the Ghana Infrastructure Investment Fund (Amendment) Bill, 2021 may be taken today.
Minority Leader (Mr Haruna Iddrisu) 5:47 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
Mr Second Deputy Speaker 5:57 p.m.
Hon Members, Ghana Infrastructure Investment Fund (Amendment) Bill, 2021 at the Consideration Stage.
BILLS -- CONSIDERATION 5:57 p.m.
STAGE 5:57 p.m.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 5:57 p.m.
Mr Speaker, there are no amendments to this Bill so,
accordingly, we can proceed to the next stage.
Mr Second Deputy Speaker 5:57 p.m.
Hon Members, clause 1.
Mr Haruna Iddrisu 5:57 p.m.
Mr Speaker, I risk being ruled out of order by you. I know that we are at the Consideration Stage and we are to go through this in accordance with article 106(13) of the 1992 Constitution. I just want to get that understanding from the Hon Chairman.
Normally, when I take a copy of my Bill, I am interested in the gazette publication to satisfy myself that the minimum requirements of article 106 have been so satisfied but if the Hon Chairman, as I saw in the Report, convinces me that we are taking this under article 106(13) - maybe the Leader will help him. I just got a copy of the Bill, and I went to see the gazette.
Mr Second Deputy Speaker 5:57 p.m.
Hon Minority Leader, specifically, which area are you?
Mr Kyei-Mensah-Bonsu 5:57 p.m.
Mr Speaker, respectfully, the Hon Minority Leader quoted article 106 and in respect of money Bills, they do not come by gazette. He should know that. [Pause]
Mr Second Deputy Speaker 5:57 p.m.
Hon Members, we shall proceed.
Clause 1 -- Section 5 of Act 877 amended
Mr James Klutse Avedzi 5:57 p.m.
Mr Speaker, we are taking the Ghana Infrastructure Investment Fund (Amendment) Bill, 2021, and we are supposed to have copies so that when you move from clause to clause, we would find out whether there is the need for an amendment to the clauses or not. Hon Members on our Side do not have copies of the Bill. We need some so that we can proceed. [Pause]. My attention has been drawn to the copies being distributed.
Mr Second Deputy Speaker 5:57 p.m.
Hon Members, let us move on please.
Mr Kwarteng 5:57 p.m.
Mr Speaker, as I earlier indicated, there are no advertised amendments to this Bill.
Mr Second Deputy Speaker 5:57 p.m.
The question is, those in favour of the Motion, say aye.
Some Hon Members 5:57 p.m.
Aye.
Mr Second Deputy Speaker 5:57 p.m.
Those against the Motion, say no.
Some Hon Members 5:57 p.m.
No. [Interruption]
Some Hon Members 5:57 p.m.
Where is the Motion? There is no Motion.
Mr Avedzi 5:57 p.m.
Mr Speaker, we would want to know the Motion to which you put the Question. We do not know the Motion you put the Question on. Which Motion?

Clauses 1 and 2 ordered to stand part of the Bill.

Clause 3 -- Repeal
rose
Mr Second Deputy Speaker 5:57 p.m.
Hon Deputy Minority Leader, do you have any amendment?
Mr Avedzi 5:57 p.m.
Mr Speaker, I need explanation to clause 2. Clause 2 says, and I beg to read:
“The Fund is exempted from payment of any form of tax for the first 15 years of the operations of the Fund.”
Mr Speaker, paragraph 5.4 on page 4 of the Report that we just looked at talks about extension. Here the Report talks about extending the tax to 10 years so, I need explanation.
Mr Cassiel Ato Baah Forson 5:57 p.m.
Mr Speaker, for the record, this is not a tax Bill; it is an expenditure Bill. What this seeks to do is that, the existing law, the enabling Act, exempts GIIF from the payment of tax for five years.
However, this amendment seeks to add 10 more years to the existing five years. Overall, what we seek to do is to exempt from the payment of tax for 15 years from the date of establishment. That is why it is explained for that purpose.
Mr Second Deputy Speaker 5:57 p.m.
Hon Members, it is an explanation so, we would move to clause 3.
Clause 3 -- Repeal.
Mr Kwarteng 6:07 p.m.
Mr Speaker, there is no amendment to clause 3.
Clause 3 ordered to stand part of the Bill.
Long Title ordered to stand part of the Bill.
Mr Second Deputy Speaker 6:07 p.m.
Hon Members, that brings us to the end of the Consideration Stage.
Hon Minister responsible for Finance?
MOTIONS 6:07 p.m.
Mr Second Deputy Speaker 6:07 p.m.
Hon Majority Leader?
Mr Kyei-Mensah-Bonsu 6:07 p.m.
Mr Speaker, I would now move the substantive Motion for the Third Reading of the Bill.
BILLS -- THIRD READING 6:07 p.m.
Mr Kyei-Mensah-Bonsu 6:07 p.m.
Mr Speaker, I implore us to go back to the original Order Paper to deal with item numbered 32.
MOTIONS 6:07 p.m.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 6:07 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved Accordingly.
Mr Second Deputy Speaker 6:07 p.m.
Hon Majority Leader?
BILLS -- SECOND READING 6:07 p.m.
Mr Second Deputy Speaker 6:17 p.m.
Hon Members, there is too much noise in the House.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 6:17 p.m.
Mr Speaker, I beg to support the Motion and in so doing, I present your Committee's Report.
1.0 Introduction
The Energy Sector Levies (Amendment) Bill, 2021 was presented and read the first time in the House on Friday 26th March, 2021 by the Hon. Minister of State responsible for the Ministry of Finance, Mr. Osei Kyei-Mensah- Bonsu.
The Bill was subsequently referred to the Finance Committee for consideration and report in accordance with article 103 of the 1992 Constitution and Order 169 of the Standing Orders of the House.
The Committee met and considered the Bill with the President's representative at the Ministry of Finance, Hon Charles Adu-Boahen, a Senior Technical Advisor at the Ministry of Finance, Hon Abena Osei-Asare and a team of officials from the Ministry of Finance, the Ghana Revenue Authority and the Attorney General's Department.
The Committee is grateful to the President's representative at the Ministry of Finance, the Senior Technical Advisor and the team of officials for attending upon the Committee.
1.1 Urgency of the Bill
The Committee determined and hereby certifies that the Bill is of an urgent nature and may be taken through all the stages of passage in one day in accordance with article 106(13) of the 1992 Constitution and Order 119 of the Standing Orders of the House.

2.0 References

The Committee referred to and was guided by the following documents inter alia during its deliberations on the Bill:

The 1992 Constitution of the Republic of Ghana;

The Standing Orders of the Parliament of Ghana;

Interpretation Act of 2009 (Act

792);

Public Financial Management Act of 2016 (Act 921);

Revenue Administration Act of 2016 (Act 915); and

Energy Sector Levies Act of 2015 (Act 899).

3.0 Background Information

The Energy Sector Levies Act, 2015 (Act 899), was enacted to consolidate the existing Energy Sector levies for their efficient utilisation, defray legacy debts and other liabilities within the Energy Sector, facilitate sustainable long-term investments in the energy sector, and provide for related matters.

Since its passage in 2015, the Energy Sector Levies have contributed significantly to the part payment of the legacy liabilities of State-Owned Enterprises operating in the sector. More recently however, as new Power Purchase Agreements have come on stream, the excess capacity charges resulting from the ‘take or pay' nature of the power Purchase Agreements have continued to accumulate to extraordinary levels.

The situation is further compounded by the inability of the Electricity Company of Ghana to pay for Light Crude Oil and Diesel supplied via the banks to generate power under the terms of the Power Purchase Agreements.

Since these capacity charges cannot typically be passed on to the consumer in its entirety through an increase in the end user tariff, Government has had to constantly step in, even in the face of tight fiscal stance and budget rigidities, to support the Electricity Company of Ghana defray these costs in order to ensure continuous supply of power to businesses and households, as well as avert the negative ramifications of breaching the Power Purchase Agreements.

An assessment of the performance of ongoing sector-wide reforms under the Energy Sector Recovery Programme supported by the World Bank, revealed that the successes achieved in the sector since 2017, which include the clearance of legacy liabilities under the Energy Sector Levies Act and the rollout of the cash waterfall mechanism, will be eroded if measures are not taken to minimise the huge fiscal burden created by the continuous support of Government to the Electricity Distribution Companies to fund requests submitted for power, capacity and feedstock.

Additionally, the Sanitation and Pollution Levy is being imposed on specified petroleum products to provide funds to support programmes and projects to improve air quality and provide sustainable funding for the collection, treatment and disposal of liquid and solid waste.

The proceeds from the Sanitation and Pollution Levy will be utilised to improve air quality in urban areas of the country, combat pollution, design, construct, re-engineer and maintain waste disposal and treatment plants including land fill sites and medical and other specialised waste treatment facilities. The proceeds from the Levy are to be utilised for the construction of sanitation facilities to accelerate the

elimination of open defecation and provide support for fumigation of public spaces, schools, health centres and markets.

4.0 Object of the Bill

The object of the Bill is to amend the Energy Sector Levies Act of 2015 (Act 899) to provide for an Energy Sector Recovery Levy and Sanitation and Pollution Levy.

5.0 Contents of the Bill

The Bill contains a total of three (3) clauses.

Clause 1 of the Bill amends Section 5 of Act 899 to empower the Minister to cause to be opened and maintained an account to receive moneys realised from the Energy Sector Recovery Levy. Moneys in the account are to be used to support the payment of capacity charges in the Energy Sector and to pay Energy Sector bills.

The clause further establishes a Sanitation and Pollution Levy to be imposed on specified petroleum products.

Clause 2 amends Section 6 of Act 899 to provide for the realignment of levies collected in excess of the annual target and unutilised balances to
Mr Cassiel Ato Baah Forson (NDC -- Ajumako/Enyan/ Essiam) 6:17 p.m.
Mr Speaker, I rise to speak to the Motion.
Mr Speaker, it would be recalled that when the Hon Minister responsible for Finance, Mr Osei Kyei-Mensah-Bonsu, read the Budget Statement and Economic Policy of the Government for the year 2021, we were informed that the Government intends to introduce additional increases in the Energy Sector Levies Act.
Mr Second Deputy Speaker 6:17 p.m.
Hon Members, there is too much noise in the House.
Mr Forson 6:17 p.m.
Mr Speaker, I want to refer to paragraph 260 on page 59 of the Budget Statement. The impression as created in the Budget Statement was that the Government intends to increase the price of petrol and diesel by 20 pesewas. However, the Bill before us intends to increase the prices of petrol and diesel by 20 pesewas for the purposes of the Energy Sector Recovery Levy and 18 pesewas per kilogramme of LPG.
The Budget Statement did not mention any increment in the LPG for the purposes of the payment of the Energy Sector Recovery Levy but strangely, when the Bill was sent to us, through the back door, the Government has imposed an 18 pesewas increment in every kilogramme of LPG that we buy. That is not in order because that was not the intention of Government.
Mr Speaker, the Budget Statement that Parliament approved did not anticipate an increase of 18 pesewas per kilogramme of LPG yet the Ministry of Finance once again, through the backdoor, has introduced an increase of tax. The issue became a major one and that is why on page 7 of the Committee's Report the increase is eight pesewas per kilogramme but that is not the case - - it is not 0.8p per kilogram but 18 pesewas per kilogramme.
Mr Speaker, aside that in 2019, during the Mid 6:17 p.m.
None

Mrs Abena Osei-Asare -- rose
-- 6:17 p.m.
Mr Second Deputy Speaker 6:17 p.m.
Hon Member, hold on.
Mrs Osei-Asare 6:17 p.m.
Mr Speaker, I want to correct something that my Hon Colleague said. At the Committee level, we drew their attention to the fact that the Gas Levy was part of the memo that was sent to Cabinet and Cabinet had given us the approval and in the fiscal table too, the amount that would be raised from the Gas Levy was indicated and that in addition to the petrol is GH¢661 million.
So, the Ministry of Finance has not sneaked anything through the backdoor. It is in the Budget Statement and we pointed it out to them very clearly -- we omitted it in the write-up and the Hon Member was around when we mentioned it.
Mr K. T. Hammond 6:17 p.m.
Mr Speaker, what the Hon Member for Atiwa East, Mrs Osei-Asare said is true. We were in the Committee meeting and we understood it so it is surprising that the Hon Ranking Member has raised it.

Mr Speaker, please, put the Question and let us get going because the Hon Ranking Member got it all mixed up completely.
Mr Forson 6:17 p.m.
Mr Speaker, I thought that the Ministry of Finance would have eaten a humble pie and apologised. I want to urge my Hon Colleague, Mrs Osei-Asare, to show me where in the Budget Statement it said that they would impose 18 pesewas in the increment for the purposes of increasing the LPG. It is nowhere in the Budget Statement.
I have referred to paragraph 260 on page 59 of the Budget Statement and it said the increment relate to only petrol and diesel. So, for the Hon Member to rise and challenge something that she knew is not in the Budget Statement, I challenge her. She said it is in the fiscal table -- she should show me where in the fiscal table she said that they have an increase of 18 pesewas for LPG.
Mr Speaker, this is an imposition of tax through the backdoor because the very policy that this tax was premised on --
rose
Mr Second Deputy Speaker 6:17 p.m.
Hon Member, hold on.
Dr Prempeh 6:17 p.m.
Mr Speaker, for my Hon Colleague to stand in Parliament and debate on a tax that is evident on the face and on the Committee to say that we have imposed tax by the backdoor, he should withdraw it. If it were a backdoor, he would not have seen it. He saw it, it was discussed, accepted and a Report has been written and he still talks about backdoor. What kind of backdoor is that? If it is backdoor, then I do not know what would have passed through the front door. He should withdraw what he said so that we would continue.
Mr Second Deputy Speaker 6:27 p.m.
Hon Member for Atiwa, Mrs Osei- Asare, please hold on, you would get the opportunity to speak too. Let the Hon Ranking Member finish his contribution so that I give you the opportunity.
Mr Forson 6:27 p.m.
Mr Speaker, I said it is through the backdoor for a simple reason. The simple reason is that this Budget Statement --
rose
Mr Second Deputy Speaker 6:27 p.m.
Hon Member, hold on. Hon Member for Atiwa East?
Mrs Osei-Asare 6:27 p.m.
Mr Speaker, at the Committee level, we pointed it out to them on page 210 of the Budget Statement under ‘Other Revenues' of Appendix 3B; it says -- Delta Fund -- GH¢666,256,7000 --[Interruption] -- the fuel, petrol and gas.
Mr Forson 6:27 p.m.
Mr Speaker, sadly, my Hon Colleague has said nothing. Delta Fund is the Energy Sector Recovery Levy (ESLA) and they have already said that they are imposing 20 pesewas. I would have thought that she would point out to the fact that they have already indicated that they are increasing a levy for LPG. That is not the case because there is nothing like an increment of 18 pesewas in
LPG.
Mr Speaker, I stand by my argument and my point is simple. The very policy that introduced this tax is the Budget Statement and Economy Policy for the year ending 2021and at page 59, paragraph 260, there was nothing like a tax on LPG. So, an imposition of a tax with LPG is very worrying.
Mr Speaker, moving away from that it is important for us to understand that not long ago, during the Mid-Year
Review, our Hon Minister for Finance in the year 2019 appeared before us and said that there is the need for us to contribute for the purposes of paying energy sector obligations. This House accepted it in good faith and granted our Minister for Finance the opportunity to increase taxes for the purposes of settling the energy sector related expenditures.
Mr Speaker, within a year or so, the Minister has come before us again asking us to give him another opportunity to impose additional taxes for the same purposes. Yet, he has failed to tell us what the original one was used for. That is where my difficulty is. This is because we have given them a mandate through a vote of consensus to support them to raise those resources and they have not accounted for and asking us to support them once again to raise additional revenue.
Mr Speaker, in conclusion, it has become apparent that this Government sees petroleum as the major source of raising revenue and so, anytime they need money, they just impose taxes on petroleum. That is worrying. So, I urge the Hon Minister responsible for Finance to look at other ways of raising revenue and not necessary to consider petroleum as the only option because there are other options. If they want revenue, they
Mr Second Deputy Speaker 6:27 p.m.
Thank you Hon Member.
Mr Kyei-Mensah-Bonsu 6:27 p.m.
Mr Speaker --
Mr John Jinapor 6:27 p.m.
Mr Speaker, thank you very much --
Mr Second Deputy Speaker 6:27 p.m.
Hon Member, hold on. I have not called you. Yes, before Hon John Jinapor, the Hon First Deputy Speaker will take the Chair.
Mr John Jinapor (NDC -- Yapei/Kusawgu) 6:27 p.m.
Mr Speaker, today is the 30th of March, in the year of our Lord 2021 --[Hear!] [Hear!] -- I hold in my hand a proposal from the NPP Government led by H. E. President Akufo-Addo proposing that we should increase taxes on diesel, petrol and LPG.
In December 2015, I was in this House with the Hon Minister for Finance, Mr Seth Terkper as the Hon Deputy Minister for Power. Our Hon
Colleagues on the other Side described the ESLA as obnoxious, nuisance and went ahead to promise the people of Ghana that upon assumption of Office, under the able leadership of President Akufo-Addo and Dr Bawumia, they will abolish this levy.
Mr Speaker, today, not only have they failed to abolish the levy, they are here to impoverish the already impoverished Ghanaian by increasing these levies.
In the year 2015, when we were handing over in the year 2017, out of what we collected in the year 2016, we left a cash amount of GH¢234 million in the account. They told us that --
[Pause] --
MR FIRST DEPUTY SPEAKER
Mr John Jinapor 6:35 p.m.
Mr Speaker, I just started while you entered and so, I decided to wait for you --
Mr First Deputy Speaker 6:35 p.m.
Are you done?
Mr J. Jinapor 6:37 p.m.
Mr Speaker, I am going to take off. I was making the point that when we were handing over
under H. E. John Dramani Mahama, we handed over US$234 million to the Akufo-Addo Government.
Over the past four years, in the year 2017, this Levy that has been described as obnoxious accrued US$3.1 billion. In the year 2018, it accrued US$3.5 billion and in the year 2019, US$3.7 billion and in the year 2020, it accrued over US$4 billion. So far, under the visionary and able leadership of H. E. John Dramani Mahama, President Akufo-Addo has received a colossal amount of more than US$12 billion from the ESLA.
Mr Speaker, in the 2019 Mid-Year Review, as if that was not enough, the Hon Minister appeared before us and told us that the ESLA needed to be increased again. He increased diesel by 17.5 per cent, petrol by 17 per cent and LPG by 8.7 per cent. The rationale was that he needed this increment in order to deal with the payments of the energy sector.

More importantly, these funds have not been managed well. For instance, under the energy sector levies, more than GH¢2 billion of all the amounts accruing to the Road Fund have been withheld and not handed over to them. I heard someone say that it is never true, but when we rise up to speak, we do so with facts. In 2018, out of a total collection of GH¢1.2 billion, GH¢569 million was withheld.
rose
Mr First Deputy Speaker 6:37 p.m.
Hon Member, hold on.
Mr Kwasi Amoako-Attah 6:37 p.m.
Mr Speaker, my Hon Colleague is misleading this honourable House again from so many angles. The amount he is talking about is not true and there is no way that the Ministry was given GH¢2 billion from the amount he mentioned. Again, he is creating an erroneous impression that President Akufo-Addo's Government has visited upon this country, worse roads in our history.
Mr Speaker, I want to challenge the NDC and I can debate them at any time and at any forum that they left this country with the worst road infrastructure in our history so they should not create the impression that we have given this country bad roads.
Mr First Deputy Speaker 6:37 p.m.
Hon Members, order!
Hon Jinapor, please conclude?
Mr J. A. Jinapor 6:37 p.m.
Mr Speaker, when some of us rise to speak, we do so with facts. The Hon Minister says I am misleading the House but I would quote from page 206 Appendix 2(b) of the 2021 Budget Statement that under road Fund Levy,
the provisional outturn is GH¢1.8 billion. Mr Speaker, this is not my Budget Statement. It is the Budget Statement that was read by the venerable Hon Majority Leader, Mr Osei Kyei-Mensah-Bonsu.
Mr Speaker, under classification in terms of expenditure --
rose
Some Hon Members 6:37 p.m.
Sit down! Sit down!!
Mr J. A. Jinapor 6:37 p.m.
Mr Speaker, at page 207 Appendix 2(c) -- Economic classification of central government expenditure -- provisional outturn for Road Fund is GH¢544 million. So, in the year of roads, out of GH¢1.8 billion they got only GH¢544 million.
Some Hon Members 6:37 p.m.
Eiiii!
Mr J. A. Jinapor 6:37 p.m.
Mr Speaker, this is the state of Ghana's economy under Vice President Bawumia as the Chairman of the Economic Management Team.
Mr Speaker, the world over, following the COVID-19 pandemic, what sensitive Governments are doing is to rather help industry, cushion their citizenry and pursue policies and measures that are pro-poor and
would ameliorate the suffering of the ordinary Ghanaian. Mr Speaker, what we are doing today is a plethora and multiplicity of draconian taxes that would put the ordinary Ghanaian in a state of melancholy.
Some Hon Members 6:37 p.m.
Eiiii.
Mr J. A. Jinapor 6:37 p.m.
Mr Speaker, let them point to me just one country that is imposing these harsh taxes.
In winding up, let me serve notice to our Hon Colleagues on the other Side that even though we have about four years to elections, they should begin to write their handing over notes because of --
Mr J. A. Jinapor 6:37 p.m.
Mr Speaker, thank you very much.
Mr First Deputy Speaker 6:37 p.m.
Hon Members, I would put the Question.
Question put and Motion agreed to.
Resolved Accordingly.
The Energy Sector Levies (Amendment) Bill, 2021, accordingly read a Second time.
MOTIONS 6:37 p.m.
Minister responsible for Finance (Mr Osei Kyei-Mensah- Bonsu) 6:37 p.m.
Mr Speaker, I beg to move that notwithstanding the provisions of Standing Order 128(1) which requires that when a Bill has been read a second time it shall pass through a consideration stage which shall not be taken until at least forty-eight hours have elapsed, the consideration stage of the Energy Sector Levies (Amendment) Bill, 2021 may be taken today.
Minority Leader (Mr Haruna Iddrisu) 6:47 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
Mr First Deputy Speaker 6:47 p.m.
Item numbered 35, the Energy Sector Levies (Amendment) Bill, 2021at the Consideration Stage.
BILLS -- CONSIDERATION 6:47 p.m.
STAGE 6:47 p.m.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 6:47 p.m.
Mr Speaker, I beg to move, clause 1, section 5B, subsection, (3), paragraph (b), delete and insert the following:
“ design, construct and re- engineer solid and liquid waste treatment and disposal facilities including compost production facilities, recycling facilities, landfill sites, medical and other specialised waste treatment facilities;”.
Mr First Deputy Speaker 6:47 p.m.
Yes, Hon Member for Akatsi South?
Bernard Ahiafor: Mr Speaker, before we come to the advertised amendments, we got the Bill just today, and so I could not advertise my amendment.
Mr Speaker, on clause 1, 5A (ii), I would want to propose an amendment. The original rendition reads:
“The Minister shall cause to be opened and maintain, an account to be known as the Energy Sector Recovery Account for the purpose of receiving moneys realised from the Energy Sector Recovery Levy.”
Mr Speaker, we have departed from the use of the expression
“to be known as”.
I therefore propose, which the Hon Majority Leader would agree with me, that we delete “an account to be known as” so that the new rendition reads:
“The Minister shall cause to be opened and maintained, the Energy Sector Recovery Account for the purpose of receiving moneys realised from the Energy Sector Recovery Levy.”
Mr Speaker, the reason is that we draft in the present tense and not in the future tense. This House has departed from the use of “to be known as”.
Mr First Deputy Speaker 6:47 p.m.
Hon Member, hold on.
Rather than going through this motion, I direct the draftspersons to effect the correction accordingly.
Yes, Hon Majority Leader?
Mr Osei Kyei-Mensah-Bonsu 6:47 p.m.
Mr Speaker, I fully agree with the Hon Member. The old construct is futuristic, and we have moved away from there. So we either say:
“The Minister shall cause to be opened and maintained an account known as” and not
“an account to be known as”; or if you like we can delete the entirety of “to be known as” and say:
“The Minister shall cause to be opened and maintained the Energy Sector Recovery Account”.
The value is the same, but it should not be futuristic. I think that is all that the Hon Member on the other Side is saying, and I agree entirely with him on the principles that he espouses.
Mr First Deputy Speaker 6:47 p.m.
Very well. I direct the draftspersons to take note and effect the correction accordingly.
Now, Hon Chairman, you may move your motion again. Your motion was to delete paragraph 3(b) and insert a new one. Is that right?
Mr Kwarteng 6:47 p.m.
Mr Speaker, I take the proposed amendment again.
Mr Speaker, I beg to move, clause 1, section 5B, subsection (3), paragraph (b), delete and insert the following:
“design, construct and re- engineer solid and liquid waste treatment and disposal facilities including compost production facilities, recycling facilities, landfill sites, medical and other specialised waste treatment facilities;”.
Mr Ahiafor 6:47 p.m.
Mr Speaker, I support the Hon Chairman's amendment. This is really in line with paragraph 256 of the 2021 Budget Statement we just considered.
Question put and amendment agreed to.
Item numbered (ii)?
Mr Kwarteng 6:47 p.m.
Mr Speaker, I beg to move, clause 1, section 5B, subsection (3), paragraph (d), delete and insert the following:
“support disinfestation, disinfection and fumigation of public spaces, schools, lorry parks, health centres and markets.”
Question put and amendment agreed to.
Mr First Deputy Speaker 6:47 p.m.
Item (iii)?
Mr Kyei-Mensah-Bonsu 6:47 p.m.
Mr Speaker, following the amendment moved by the Hon Member for Akatsi south, there is a consequential amendment that ought to have been moved in respect of item 5(B) (ii).
Mr Speaker, the rendition 6:47 p.m.
“The Minister shall cause to be opened and maintained an account to be known as the Sanitation and Pollution Account.” Should read the same rendition as the first.
Mr First Deputy Speaker 6:47 p.m.
Mr Speaker, I cannot hear a thing.
Mr Kyei-Mensah-Bonsu 6:47 p.m.
Mr Speaker, I was saying that consequential to the amendment moved by the Hon Member for Akatsi South, in respect of clause 5(B) (ii), we should have a consequential amendment to read:
“The Minister shall cause to be opened and maintained, the Sanitation and Pollution Account” for the purposes of receiving moneys realised from the Sanitation and Pollution Levy.”
Mr First Deputy Speaker 6:47 p.m.
I was hoping that we finish with clause 1 before we go there.
Mr Kyei-Mensah-Bonsu 6:57 p.m.
So that the clause 2 would have the same construct.
Mr First Deputy Speaker 6:57 p.m.
Very well. I was on item iii. When I finish, we would take that one.
Mr Kwarteng 6:57 p.m.
Mr Speaker, I beg to move, Section 5B, subsection (3), add the following new paragraph:
“(e) provide dedicated support for the maintenance and management of major landfill sites and other waste treatment plants and facilities across the country.”
Question put and amendment agreed to.
Mr First Deputy Speaker 6:57 p.m.
Now, Hon Majority Leader, the proposed amendment was in respect of the same clause, right?
Mr Kyei-Mensah-Bonsu 6:57 p.m.
Mr Speaker, that indeed should precede the amendment effected by the Chairman. It is rather 5B(2). What the Chairman just effected is 5D(3) but what I related to is 5B(2).
Mr First Deputy Speaker 6:57 p.m.
Let us take that now because it was not advertised.
Mr Kyei-Mensah-Bonsu 6:57 p.m.
Mr Speaker, I beg to move, in line 1 and 2, of 5B(2) delete the words, “an account to be known as” and insert “The Minister shall cause to be open and maintained, the Sanitation and Pollution account for the purpose of receiving moneys realised from the Sanitation and Pollution levy.”
Mr First Deputy Speaker 6:57 p.m.
In the earlier case, I directed that the draftspersons effect that correction so I give the same instructions.
Mr Kyei-Mensah-Bonsu 6:57 p.m.
Very well, Mr Speaker.
Mr Haruna Iddrisu 6:57 p.m.
Mr Speaker, just the clause that the Hon Majority Leader moved. What then would be the role of the Controller and Accountant-General? Are we leaving the obligation just to the Minister or the Minister together with the Controller and Accountant- General shall open that account? I am doing so within the meaning of the Public Financial Management Act. So if it can be improved further, we would support it.
Thank you, Mr Speaker.
Mr First Deputy Speaker 6:57 p.m.
I think the text takes care of it.
Mr Haruna Iddrisu 6:57 p.m.
So Mr Speaker, the Minister would do so in the form prescribed by the Controller and Accountant-General.
Mr First Deputy Speaker 6:57 p.m.
If you look at the clause, it is saying that the Minister shall cause to be. So it is not the Minister himself or herself who would open the account. It would be caused to be opened and that is where the Controller and Accountant- General comes in. Am I right?
Mr Forson 6:57 p.m.
Mr Speaker, just to say that in the Public Financial Managment Act, the Minister for Finance instructs the Controller and Accountant-General to open the account. So it is the Minister who is instructing the Controller and Accountant-General to open the account.
Thank you, Mr Speaker.
Mr RocksonNelson E. K. Dafeamekpor 6:57 p.m.
Mr Speaker, before the question is put on the entire clause 1, I see that two terms are being used not interchangeably but distinctly. The amendment in item 2, clause 1 - the use of “disinfestation” and “disinfection”.
I see that it is a new clause we are inserting in the law but there is no provision for interpretation in the new Bill and in the parent Act, there is no
Mr Kwarteng 6:57 p.m.
Mr Speaker, this came up at the Committee meeting and we considered that these were ordinary words with ordinary meanings and did not require any special definition under Interpretation.
Clause 1 as amended ordered to stand part of the Bill.
Clause 2 -- Section 6 of Act 899 amended
Mr Kwarteng 6:57 p.m.
Mr Speaker, I beg to move, Management of account, delete lines 1 to 4.
Mr First Deputy Speaker 6:57 p.m.
What is advertised and before me is to delete the entire subsection 6. I want to be clear on what we are doing.
Mr Kwarteng 6:57 p.m.
Mr Speaker, we may adopt either of them; they come to the same thing.
Mr First Deputy Speaker 6:57 p.m.
Very well.
Mr Dafeamekpor 6:57 p.m.
Mr Speaker, if I may seek your leave for us to look
at item numbered 3, clause 1, the amendment proposed for section 5B.
Mr Speaker, if we look at what we intend to say to the effect that provide dedicated support, I believe that if we look at the Report --
Mr First Deputy Speaker 6:57 p.m.
Hon Member, we were taking a decision on clause 2. We have not finished.
Mr Dafeamekpor 6:57 p.m.
Mr Speaker, I would seek your leave to come back.
Question put and amendment agreed to.
Clause 2 as amended ordered to stand part of the Bill.
Clause 3 -- First Schedule of Act 899 amended.
Mr Kwarteng 6:57 p.m.
Mr Speaker, item (v) is consequential.
Mr Speaker, I beg to move, the schedule, under the column headed “PURPOSE”, second row, paragraph (b), delete and insert the following:
“design, construct and re- engineer solid and liquid waste treatment and disposal facilities including compost production
facilities, recycling facilities, landfill sites, medical and other specialised waste treatment facilities,”
Question put and amendment agreed to.
Mr Kwarteng 6:57 p.m.
Mr Speaker, I beg to move, The schedule, under the column headed “PURPOSE”, second row, paragraph (d), delete and insert the following:
“support disinfestation, disinfection and fumigation of public spaces, schools, lorry parks, health centres and markets,”
Question put and amendment agreed to.
Mr Kwarteng 6:57 p.m.
Mr Speaker, I beg to move, the schedule, under the column headed “PURPOSE”, second row, add the following paragraph:
“provide dedicated support for the maintenance and management of major landfill sites and other waste treatment plants and facilities across the country.”
Question put and amendment agreed to.
Clause 3 as amended ordered to stand part of the Bill.
Mr Kwarteng 6:57 p.m.
Mr Speaker, I beg to move, add the following new clause:
“Section 8 of Act 899 amended
3.The principal enactment is amended in section 8 by the insertion after the definition for “Debt Recovery Levy”, of “Feedstock” means fuel utilised by a power plant to generate or produce energy;”.
Mr Kwarteng 7:07 p.m.
Mr Speaker, sorry I would take that again.
“The principal enactment is amended in sector 8 by insertion after the definition from debt recovery levy --
Mr First Deputy Speaker 7:07 p.m.
Hon Member, hold on.
What is before me is different from what you are reading. On the Order Paper Addendum before me, item numbered (vi), clause 3, amendment proposed - the Schedule under the column headed “purpose”.... That is what is before me.
Mr Kwarteng 7:07 p.m.
Mr Speaker, I put all together because they were all under the item numbered (v).
Mr First Deputy Speaker 7:07 p.m.
Hon Member, kindly let us go by what is advertised, because what is advertised says -- The schedule, but what you read did not mention any schedule. It said, “according to section 8…” which is not before me, so I get confused.
Mr Kwarteng 7:07 p.m.
Mr Speaker, I beg to move, clause 3, the schedule under the column headed “Purpose”, second row, paragraph (d), delete and insert the following:
“support disinfestation, disinfection and fumigation of public spaces, schools, lorry parks, health centres and markets.”
Mr Haruna Iddrisu 7:07 p.m.
Mr Speaker, I support the amendment, but using COVID-19 as an example, assuming that some non-public space, a space which is neither a market nor a lorry park, there is evidence that those places are contributing to the spread of COVID-19.
Mr Speaker, you being a good lawyer, ejusdem generis. We are limiting it only to what we have. What happens if tomorrow, the State, as an intervention has to expand those
others that may benefit? I would seek your leave to add the words “…and others”. [Interruption] -- It would be too wide -- [Interruption] -- not private. Are you saying public spaces in Ghana are the only four you have listed? -- [Interruption]
Mr Kwarteng 7:07 p.m.
Mr Speaker, I get the point of the Hon Minority Leader, but we ought to appreciate that this is not the only source for addressing sanitation matters in the country. This is the special account being created with special sources. I think the policy objective is to focus on public places for the purposes of the utilisation of inflows into the account. Parliament should not be seen to be varying it.
Mr Dafeamekpor 7:07 p.m.
Mr Speaker, I am of the opinion that the position of the Hon Minority Leader in this matter should hold sway in this matter.
Mr Cassiel A. B. Forson 7:07 p.m.
Mr Speaker, I would want to appeal to my Hon Colleague to drop that because the fund as established, we want to dedicate some sources for the purposes of dealing with certain situation. Unfortunately, anytime there is an epidemic and a pandemic, there is a special response for that purpose, and we cannot use this for the purposes of addressing an epidemic or a pandemic. In cases like that, there
will be a national emergency and an emergency situation will apply, so I do not think we should open it up like that; it is very dangerous.
Question put and amendment agreed to.
Mr Kwarteng 7:07 p.m.
Mr Speaker, I beg to move, clause 3, the schedule, under the column headed “Purpose”, second row, add the following paragraph:
“provide dedicated support for the maintenance and management of major landfill sites and other waste treatment plants and facilities across the country.”
Question put and amendment agreed to.
Clause 3 as amended ordered to stand part of the Bill.
Mr Kwarteng 7:07 p.m.
Mr Speaker, I beg to move, New clause, add the following new clause:
“Section 8 of Act 899 amended
3.The principal enactment is amended in section 8 by the insertion after the definition for “Debt Recovery Levy”, of
“Feedstock” means fuel utilised by a power plant to generate or produce energy.
Question put and amendment agreed to.
The New clause ordered to stand part of the Bill.
The Long Title ordered to stand part of the Bill.
Mr First Deputy Speaker 7:07 p.m.
Hon Members, that brings us to the end of the consideration of the Energy Sector Levies (Amendment) Bill, 2021.
Hon Members, item numbered 18? Hon Majority Leader is that right?
Mr Kyei-Mensah-Bonsu 7:07 p.m.
Mr Speaker, item numbered 36 in the original Order Paper.
MOTIONS 7:07 p.m.
Majority Leader (Mr Kyei- Mensah-Bonsu) 7:07 p.m.
Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 131 (1) which requires that when a Bill has passed through the Consideration Stage, the third reading thereof shall
Majority Leader (Mr Kyei- Mensah-Bonsu) 7:07 p.m.


not be taken until at least twenty-four hours have elapsed, the motion for the third reading of the Energy Sector Levies (Amendment) Bill, 2021 may be moved today.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 7:17 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved Accordingly.
Mr Kyei-Mensah-Bonsu 7:17 p.m.
Mr Speaker, item numbered 37 on the original Order Paper and 17 on the Order Paper Addendum.
BILLS -- THIRD READING 7:17 p.m.
Mr First Deputy Speaker 7:17 p.m.
Hon Leader, what item?
Mr Kyei-Mensah-Bonsu 7:17 p.m.
Mr Speaker, we shall take the item
numbered 20 on the original Order Paper.
MOTIONS 7:17 p.m.
Minister responsible for Finance (Mr Osei Kyei-Mensah- Bonsu) 7:17 p.m.
Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 80(1) which requires that no Motion shall be debated until at least forty-eight hours have elapsed between the date on which notice of the Motion is given and the date on which the Motion is moved, the Motion for the second reading of the Penalty and Interest Waiver Bill, 2021 may be moved today.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 7:17 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
Mr First Deputy Speaker 7:17 p.m.
Item numbered 21.
BILLS -- SECOND READING 7:17 p.m.
Minister responsible for Finance (Mr Osei Kyei-Mensah- Bonsu) 7:17 p.m.
Mr Speaker, I beg to move, that the Penalty and Interest Waiver Bill, 2021 be now read a second time.
Mr Speaker, the object of this Bill is to grant a waiver of penalty and interest on accumulated tax arrears up to December 2020 for persons who make arrangement with the Ghana Revenue Authority (GRA) for payment of the principal tax by December 2021. Mr Speaker, that indeed is at the heart of this proposal that is before Parliament.
Mr Speaker, I so move.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 7:17 p.m.
Mr Speaker, I beg to support the Motion, and in so doing, I present your Committee's Report.
1.0 Introduction
The Penalty and Interest Waiver Bill, 2021 was first presented to Parliament and read the first time on Friday, 26th March, 2021.
Mr Speaker referred the Bill to the Finance Committee for consideration and report in accordance with the 1992 Constitution and the Standing Orders of Parliament.
The Committee met with the President's Representative at the Ministry of Finance, Hon Charles Adu Boahene, the Senior Technical Adviser at the Ministry, Hon. Abena Osei-Asare and a team of officials from the Ministry of Finance, the Ghana Revenue Authority (GRA) and the Attorney-General's Department.
1.1 Urgency of the Bill
The Committee met and determined that the Bill is of an urgent nature and therefore certifies that it must be taken through all the stages of passage in one day in accordance with article 106 (13) of the 1992 Constitution and Order 119 of the Standing Orders of Parliament.
2.0 Documents Referred To
The Committee referred to the following documents in order to consider the Bill:
1. The 1992 Constitution;
2. The Income Tax Act of 2015 (Act 896); and
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 7:17 p.m.
3 The Standing Orders of Parliament.
3.0 Object of the Bill
The object of the Bill is to grant a waiver of penalty and interest on accumulated tax arrears up to December 2020 for persons who make arrangements with the Ghana Revenue Authority (GRA) for payment of the principal tax by December 2021.
4.0 Structure of the Bill
The Bill contains twelve (12) clauses.
Clause 1 provides for the waiver of penalties and interests on accumulated tax arrears.
Clause 2 outlines the conditions for the waiver of penalty and interest.
Clause 3 delineates the scope of a waiver under the Bill. Under clause 4, a person who qualifies for a waiver is required to submit a written application and the required returns to the Commissioner-General during the period of 1st April, 2021 and 30th September, 2021.
Clause 5 provides for the consideration of the application for waiver.
Clause 6 is on complaint and determination of complaint.
Clause 7 empowers the Commissioner-General to grant terms for the payment of an assessed amount and outstanding tax arrears.
Clause 8 retains the powers of the Commissioner-General to remit tax under an enactment administered by the Commissioner-General.
Under clause 9, the Commissioner-General is required to submit to the Minister, an interim report indicating a waiver granted as at 30th September, 2021 and a final report on a waiver granted as at 31st December, 2021.
Clause 10 provides for the power of the Minister to make Regulations whilst Clause 11 empowers the Commissioner-General to issue administrative Guidelines as may be required for the efficient and effective implementation of the Bill. Interpretation is provided for under Clause 12.
5.0 Observations
5.1 Rationale for the Bill
The Committee was informed that COVID-19 pandemic has adversely affected the livelihoods of many Ghanaians and enterprises. Some sectors of the economy and sections of the population continue to suffer the devastating consequences of the
pandemic such as job losses and closure of businesses. It has additionally created cash flow challenges for some businesses.
To cushion the effects of the pandemic on individuals and businesses and in response to direct appeals from the tax-paying public, Government has decided to grant a partial amnesty that will waive interests and penalties on outstanding taxes as at December, 2020 for which payments are made by 31st December, 2021. This includes exemption from prosecution. The grant of the waiver will reduce the cost of compliance and administration and resolve cash flow challenges for both Government and taxpayers.
The Bill is therefore to grant a waiver of penalty and interest on accumulated tax arrears up to December 2020 for persons who make arrangements with the Ghana Revenue Authority for payment of the principal tax by December 2021.
5.2 Fiscal Impact of the Bill
The Committee was informed that Government expects to recover arrears estimated at five hundred and thirty-six million Ghana cedis (GH¢536 million) from the waiver of
the penalties and two hundred and four million Ghana cedis (GH¢204 million) from the waiver of interests.
6.0 Recommendation
The Committee, having carefully scrutinised the Bill, proposes the following amendment for the consideration of the House:
Amendments
i. Amendment proposed -- Clause 9, paragraph (a), delete “a waiver” and insert “waivers”.
ii. Amendment proposed -- Clause 9, paragraph (b), delete “a waiver” and insert “waivers”.
7.0 Conclusion
After a careful consideration, the Committee is of the view that the Bill is in the right direction as it would provide some relief to the tax-paying public and enhance compliance.
The Committee therefore recommends to the House to adopt its Report and pass the Penalty and Interest Waiver Bill, 2021 in accordance with the 1992 Constitution and the Standing Orders of the House.
Respectfully submitted.

Ranking Member of the Committee (Mr Cassiel Ato Baah Forson): Mr Speaker, this Bill seeks to ensure that taxpayers that owe tax obligations or are yet to settle it with GRA do so without imposing a penalty or interest on them. Mr Speaker, there is the belief that this would go a long way to encourage taxpayers to settle their obligations of paying their taxes, but if I may refer you to the Committee's Report, in particular, the observation reads:

“The Committee was informed that the COVID-19 pandemic has adversely affected the livelihoods of many Ghanaians and enterprises. Some sectors of the economy and sections of the population continue to suffer the devastating consequences of the pandemic such as job losses and closure of businesses. It has additionally created cash flow challenges for some businesses.

Mr Speaker, we were told that in order to cushion the effects of the pandemic on individuals and businesses, Government has decided to introduce this Bill. However, I see some inconsistencies in the Government's policy. In one breath, Government acknowledges that COVID-19 has had a devastating

impact on Ghanaian businesses and livelihoods, and in another, they say as a result of that, they would give them some form of waivers.

Nonetheless, the same Government is imposing taxes on the same livelihoods and businesses so you see the inconsistencies? Government needs to go back to the drawing board, and realign its own policy because they are the same people who have acknowledged that livelihoods and businesses have suffered as a result of the pandemic and so, they are giving something to them. How then can they go back to impose additional taxes on the same livelihoods on businesses? Mr Speaker, when we get there, we will cross.

Mr Speaker, I support this Motion because it is not a tax; it is a waiver of interest. It would indeed help businesses to pay their obligations to the Ghana Revenue Authority (GRA) and to the State. It will also help GRA to implement their compliance policy and I believe that in the long run, the Government of Ghana stands to gain and the tax payers will pay their obligation.

Thank you. Mr Speaker.
Mr Kyei-Mensah-Bonsu 7:27 p.m.
Mr Speaker, my Hon Colleague knows that economic management is moving money from one place to the other in order to cushion the people as a stimulus for the economy. There are just two sources of making money; either you raise it domestically or you borrow. [Interruption] Either way, if you borrow, you provide momentary relief and in due time, some hardship would be imposed on the people to pay back or you provide momentary inconvenience to cushion the benefit for tomorrow.
My Hon Colleague knows that, so I believe that in principle, he appreciates that moneys should be raised to stimulate the economy and cushion people. That is at the heart of it.
Mr Speaker, so I believe you can put the Question on this.
Question put and Motion agreed to.
Resolved Accordingly.
The Penalty and Interest Waiver Bill, 2021 accordingly read a Second time.
Mr First Deputy Speaker 7:27 p.m.
Item numbered 22.
MOTIONS 7:27 p.m.
Mr Kyei-Mensah-Bonsu 7:27 p.m.
Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 128(1) which requires that when a Bill has been read a Second time it shall pass through a Consideration Stage which shall not be taken until at least forty-eight hours have elapsed, the Consideration Stage of the Penalty and Interest Waiver Bill, 2021 may be taken today.
Mr Kwarteng 7:27 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved Accordingly.
Mr First Deputy Speaker 7:27 p.m.
Item numbered 23, the Penalty and Interest Waiver Bill, 2021, at the Consideration Stage.
Hon Chairman, I just want to be sure that it is only clause 9 that is intended to be amended.
Mr Kwarteng 7:27 p.m.
Exactly so, Mr Speaker.
Mr First Deputy Speaker 7:27 p.m.
Very well.
BILLS -- CONSIDERATION 7:27 p.m.
STAGE 7:27 p.m.
Dr Dominic Akuritinga Ayine 7:27 p.m.
Mr Speaker, in respect of clause 1, I have a worry that we may not be complying with the Constitution. If you look at article 174 of the 1992 Constitution, particularly, the terms of clause 3, it would appear that any such waiver or variation of the tax, must be done with the prior approval of Parliament.
This seems to me to be a blanket waiver or grant of power to waive the taxes without further recourse to Parliament and I think that it is potentially unconstitutional. This is because if you look at clause 3, it says that Parliament may by a Resolution, as supported by the votes of not less than two-thirds of the Members of Parliament, exempt the exercise of any power from the provisions of clause 2 of this article.
Mr Speaker, what clause 2 does is to give Parliament the power to enact laws and to invest in persons and authorities the power to waive or vary a tax.
Mr First Deputy Speaker 7:27 p.m.
Hon Member, is the penalty and interest a tax? This one is to waive penalties and interests. Is it the same as the tax as envisaged by clause 174?
Dr Ayine 7:27 p.m.
Mr Speaker, a penalty or interest arises out of and in connect with your tax obligation, so it is part of grading. If you do not default in your primary obligation to pay the tax, there is not penalty that accrues as a result of non-payment.
So, it is part of revenue, therefore, if we are granting the power to waive or vary that tax, it must be done in accordance of article 174 of the Constitution. So, this blanket grant of the power of waiver is potentially unconstitutional and the Bill has to be recrafted.
Mr Kyei-Mensah-Bonsu 7:27 p.m.
Mr Speaker, I believe my Hon Colleague is getting it totally wrong. What is at stake here is article 174, which provides:
“(1) No taxation shall be imposed otherwise than by or under the authority of an Act of Parliament.”
That is exactly what we are doing. When we come to article 17 (2), it provides:
“Where an Act, enacted in accordance with clause (1) of this article, confers power on any person or authority to waive or vary a tax imposed by that Act, the exercise of the power of waiver or variation, in favour of any person or authority, shall be subject to the prior approval of Parliament by resolution.”
Mr Speaker, when Parliament decides not to do this but grants the authority to another body to do that, then you kick in article 174 (3). What the Hon Member is saying now does not apply. It is article 174 (1). He is totally wrong in his understanding of article 174.
Dr Ayine 7:27 p.m.
Mr Speaker, for precisely the reasons given by the Hon Majority Leader, I am perfectly correct in the interpretation that I have given to article 174. This is because article 174 (2) is very clear that when Parliament by an Act, grants the power, the exercise of that power is subject to the prior approval of Parliament and this is what we are doing in this case.
We are granting the power of waiver to the Commissioner-General. We are shifting that primary responsibility of Parliament to the Commissioner-General, therefore, it
must be done with the prior approval of Parliament. Now, the mechanism that allows it not to be done with the prior approval --
Mr First Deputy Speaker 7:27 p.m.
Hon Member, when we pass this Bill, we grant the power to the Commissioner- General, is that right?
Dr Ayine 7:27 p.m.
That is so.
Mr First Deputy Speaker 7:37 p.m.
So, when does the Commissioner- General exercise the power? It is at the point of relying on this Act to grant a waiver that he would need the Resolution. Now, we are by this Act, giving him the power to grant a waiver. So, he would look at it or you would confess your sins.
Then he would say that I should have charged you 10 per cent but because the law gives me the power to grant you, I am preparing this Resolution to Parliament to say that this company or these companies have conferred and therefore, kindly by Resolution grant them the concession but the law must give the power first before the exercise of it to require the Resolution. So, I think we are not wrong -- let us proceed .
Dr Ayine 7:37 p.m.
Mr Speaker, with all due respect, article 174 (3), becomes otiose if we go by the logic that is on the Floor. The Constitution was enacted to become effective in compliance and we cannot allow a provision of it to become otiose in practice.
We do not contemplate a situation where this piece of legislation that we would enact today, would become contested as unconstitutional and we could prevent that by couching it in a way that would prevent future litigation. It is right to say that, that it is at the point of the waiver that the Commissioner-General exercises the power.
However, in this Bill, is there anything that contemplates that the Commissioner-General would resort to Parliament for a Resolution to exempt him from the exercise of the power of waiver in that particular instance that you talked about?
Mr Ayariga 7:37 p.m.
Mr Speaker, we should have some clarity. There is a legislation to impose a tax and there is a penalty on failure to pay. The penalty on failure to pay is simply a penal provision and not a tax imposing provision. So, if one does not pay the tax on time, then the penal provisions would kick in and it is the penal provisions that generate the possible
interest. The possible interest that would accrue itself, is not a tax but a penalty. In this legislation it is revenue if it is paid but not a tax provision. So, in this instance what the legislation would do is to waive the penal provisions if one has not paid and Parliament would do that.
Mr Speaker, I beg to say that to the extent that we would not do anything about the substantive provision which imposes the tax but we tinker with the penal provision, then the constitutional argument has to be around our capacity to waive a penal provision -- that is a penalty that has arisen and not the tax.
We would not touch the tax but the interest that would arise as a penalty if one does not pay the tax and Parliament would waive that consequential penal effect of non- payment of the tax -- nothing would be done about the tax itself. This Parliament would not in any way undermine the constitutional provisions.
Mr First Deputy Speaker 7:37 p.m.
Very well. Let us proceed.
Clauses 2 to 8 ordered to stand part of the Bill.
Clause 9 -- Reporting
Mr Kwarteng 7:37 p.m.
Mr Speaker, I beg to move, clause 9, paragraph (a), delete “a waiver'' and insert “waivers''.
Question put and amendment agreed to.
Resolved Accordingly.
Clause 9 as amended ordered to stand part of the Bill.
Clause 10 ordered to stand part of the Bill.
Clauses 11 and 12 ordered to stand part of the Bill.
Mr Kwarteng 7:37 p.m.
Mr Speaker, we did not take clause 9 paragraph (b).
Mr First Deputy Speaker 7:47 p.m.
Very well.
Mr Kwarteng 7:47 p.m.
Mr Speaker, I beg to move, clause 9, paragraph (b), delete “a waiver'' and insert “waivers''.
Clause 9 as amended ordered to stand part of the Bill.
Long Title ordered to stand part of the Bill.
First Deputy Speaker: Hon Members, that brings us to the end of
the Consideration Stage of the Penalty and Interest Waiver Bill, 2021.
Item numbered 24.
MOTIONS 7:47 p.m.
Mr Kyei-Mensah-Bonsu 7:47 p.m.
Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 131 (1) which requires that when a Bill has passed through the Consideration Stage, the third reading thereof shall not be taken until at least twenty-four hours has elapsed, the Motion for the third reading of the Penalty and Interest Waiver Bill, 2021 may be moved today.
Mr Kwaku Kwarteng 7:47 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
Mr First Deputy Speaker 7:47 p.m.
Item numbered 25.
BILLS -- THIRD READING 7:47 p.m.
Mr Kwaku Kwarteng 7:47 p.m.
Mr Speaker, I beg to second the Motion.
Mr First Deputy Speaker 7:47 p.m.
Yes, Hon Majority Leader, what next?
MOTIONS 7:47 p.m.
Mr Kyei-Mensah-Bonsu 7:47 p.m.
Mr Speaker, I beg to moves, that notwithstanding the provisions of Standing Order 80 (1) which requireS that no Motion shall be debated until at least forty-eight hours have elapsed between the date on which the Motion is moved, the Motion for the second reading of the Income Tax (Amendment) Bill, 2021 may be moved today.
Mr Kwaku Agyeman Kwarteng 7:47 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
Mr First Deputy Speaker 7:47 p.m.
Item numbered 27.
BILLS -- SECOND READING 7:47 p.m.
Minister responsible for Finance (Mr Osei Kyei-Mensah- Bonsu) 7:47 p.m.
Mr Speaker, I beg to move,
that the Income Tax (Amendment) Bill, 2021 be now read a second time.
Mr Speaker, the object of the Bill is to amend the Income Tax Act of 2015 to provide for a rebate for specified industrial sectors and to suspend quarterly instalment payment by self-employed persons using the tax stamps system and owners of commercial vehicles using the Vehicle Income Tax Stamp system for the second, third and fourth quarters of
2021.
Indeed, the gravamen of the Bill before us and I commend same to us. I so move.
Chairman of the Committee (Mr Kwaku A. Kwarteng) 7:47 p.m.
Mr Speaker, I beg to second the Motion in doing so, present the Report of the Committee.
1.0 Introduction
The Income Tax (Amendment) Bill, 2021 was first presented to Parliament and read the first time on Friday, 26th March, 2021.
Rt Hon Speaker referred the Bill to the Finance Committee for consideration and report in accordance with the 1992 Constitution and the Standing Orders of Parliament.
The Committee met with the President's Representative at the Ministry of Finance, Hon Charles Adu Boahene, the Senior Technical Adviser at the Ministry, Hon Abena Osei-Asare and a team of officials from the Ministry of Finance, the Ghana Revenue Authority (GRA) and the Attorney-General's Department.
1.1 Urgency of the Bill
The Committee met and determined that the Bill is of an urgent nature and therefore certifies that it must be taken through all the stages of passage in one day in accordance with Article 106 (13) of the 1992 Constitution and Order 119 of the Standing Orders of Parliament.
2.0 Documents Referred To
The Committee referred to the following documents in order to consider the Bill:
1. The 1992 Constitution;
2. The Income Tax Act, 2015 (Act 896);
3. The Standing Orders of Parliament.
3.0 Object of the Bill
The object of the Bill is to amend the Income Tax Act, 2015 (Act 896) to provide for a rebate for specified industrial sectors and to suspend quarterly instalment payments by self- employed persons using the tax stamp system and owners of commercial vehicles using the vehicle income tax stamp system for the second, third and fourth quarters of 2021.
4.0 Structure of the Bill
The Bill contains a clause which amends the Sixth Schedule to Act 896 by providing for a rebate on selected sectors and suspending quarterly income tax instalment payments by a self-employed person listed in the Third Schedule to the Income Tax Regulations, 2016 (L.I. 2244) and an owner of specified class of vehicles provided in the Second Schedule to L.I. 2244. The suspension of the income tax instalment payments applies to the Second, Third and Fourth Quarters of 2021.
5.0 Observations
5.1 Rationale for the Bill
The Committee was informed that the Government in 2020 outlined a number of initiatives to cushion the effect of the Coronavirus (COVID-
Mr Forson 7:47 p.m.
Mr Speaker, I rise to second the Motion. It is important that Government grant some form of tax rebate to certain sectors of the economy.
Mr Speaker, this tax rebate is to ensure that people in category A such as retail traders, susu collectors, drinking and chop bar owners, bakeries, business centers, estate and accommodation agents and so on be given some form of tax rebate.
The intent here is to rebate on the chargeable payable income for the second, third and fourth quarters of the year 2021. What I do not understand is that if this rebate is to support households and businesses in the informal sector that are really suffering from the impact of the pandemic then it is important for us to extend this rebate to the year 2022 at the minimum.
Mr Speaker, this is particularly important that we extend the rebate not only to the second, third and fourth quarters of the year 2021 but into the year 2022. This is because projections from government shows that the COVID-19 pandemic related expenditure and its impact is staying with us till 2023 according to the acting Minister for Finance.
If he is saying that the impact of the pandemic will be with us till the year 2023, why is he only rebating these individuals and companies till the end of the year 2021? I strongly recommend that we further extend
this at the minimum to December 2022. We would like to serve notice that when we get there, I will move an amendment that this continues till the year 2022.
Mr Patrick Yaw Boamah 7:57 p.m.
Mr Speaker, this is a very important and welcoming Bill for the good people of this country especially, looking at the fiscal impact of this Bill under paragraph 5.2 says:
“The Committee was informed that the rebate is estimated at GH¢55,450,000 and the suspended instalment payments are estimated at
GH¢16,800,000.”
Mr Speaker, if we look at the Bill and the category of persons that this Government seeks to support in these trying times under this pandemic, Government has to be commended. It is very unfortunate that when Government seeks to cushion the poor in society, we would not get the same response from my brothers on the other Side.
The retail traders, susu collectors, drinking and chop bar operators, bakeries, business centres, estate and accommodation agents and those in category (B); dressmakers, tailors, hairdressers, artisans, plumbers, labourers, hiring services, butchers
Mr Patrick Yaw Boamah 7:57 p.m.


and individuals within this bracket are being supported by Government to enable them pick up their businesses to the levels before the pandemic. So, the Government ought to be commended for coming to the aid of those in the informal sector.

Mr Speaker, with these few words, I support the Motion.
Mr First Deputy Speaker 7:57 p.m.
Hon Member for Ho Central?
Mr Benjamin K. Kpodo (NDC -- Ho Central) 7:57 p.m.
Mr Speaker, thank you.
I think that the starting point for this Bill is to really clarify to the intended beneficiaries that it is either a suspension or a cancellation. Let us be very clear about this; is it forgiveness of those taxes or it is just a suspension? So, that they could be called upon to subsequently pay the same taxes. Mr Speaker, because suspension means to hold it for a while because it could be brought back just as the Agyapa deal was suspended but they want to bring it back.
Mr Speaker, the reason I have asked for this clarification is that we were here and Government announced a reduction in the electricity tariffs by up to 17.5 per
cent, but they have gradually clawed back the increases. Mr Speaker, banks were cleaned up at a cost of GHµ 21 billion, but now there is the Financial Sector Recovery Levy in order to get those moneys back. We granted respite for people to receive free water and not to pay electricity bills, but we now have to pay for COVID-19 Levy so that those moneys can be recovered.
Mr Speaker, when a Greek man bears gift for a person, the person should be very careful. This seems like a Greek gift so we have to be careful when the Greeks come bearing gifts. That is why I am calling on the Hon Minister to clarify this for us to know if it is a clear cancellation of the debt or it is a mere suspension in which case, they could return that we should pay these taxes that were apparently forgiven.
Mr Speaker, in any case, these people are not really receiving any gift because they are part of the general society that would suffer the ‘everyman bone shaking' tax measures that are being introduced. So, what at all is it? Some of them are not even registered with GRA which is part of the qualification to even get the relief. Mr Speaker, I am not being scornful but I am worried that it may not even benefit people in reality.
Mr Speaker, we have agree to recommend it because half a loan is better than none so I support the Motion. I also support the view that the Hon Ranking Member stated earlier that it should not be limited to only 2021; it should extend to 2020, if it is clarified. So, that those who really suffered under the pandemic can get the benefits over a reasonably long time rather than just 2021 which will end in a few month's time.
Mr Speaker, thank you very much for the opportunity.
Mr First Deputy Speaker 7:57 p.m.
Hon Members, I would put the Question.
Question put and Motion agreed to.
Resolved Accordingly.
The Income Tax (Amendment) Bill, 2021, is accordingly read a Second time.
Mr Kpodo 7:57 p.m.
Mr Speaker, please you did not give the opportunity to the Hon Minister to clarify whether the tax is a suspension or it is a forgiveness.
Mr First Deputy Speaker 7:57 p.m.
Hon Majority Leader, what next?
Mr Kyei-Mensah-Bonsu 7:57 p.m.
Mr Speaker, I think the understanding is
clear that it is not being uplifted to be paid -- the accrual is not to be paid later on so, momentarily, it is waived for the second, third and fourth quarters. That is the import of this.
Mr First Deputy Speaker 7:57 p.m.
Item numbered 28 -- Motion.
MOTIONS 7:57 p.m.
Minister responsible for Finance (Osei Mr Kyei-Mensah- Bonsu) 7:57 p.m.
Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 128(1) which requires that when a bill has been read a second time it shall pass through a consideration stage which shall not be taken until at least forty-eight hours have elapsed, the consideration stage of the Income Tax (Amendment) Bill, 2021 may be taken today.
Chairman of the Committee (Mr Kwaku Kwarteng) 7:57 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved Accordingly.
Mr First Deputy Speaker 7:57 p.m.
Hon Members, item numbered 29 - the Income Tax (Amendment) Bill, 2021 at the Consideration Stage.
BILLS -- CONSIDERATION 8:07 p.m.
STAGE 8:07 p.m.
Mr First Deputy Speaker 8:07 p.m.
Hon Members, at the Consideration Stage, the Schedule.
Question put and amendment agreed to.
The Schedule ordered to stand part of the Bill.
The Long title ordered to stand part of the Bill.
Mr First Deputy Speaker 8:07 p.m.
This brings us to the end of Consideration Stage of the Income Tax (Amendment) Bill, 2021.
Item numbered 30, Motion?
Minister Responsible for Finance (Mr Osei Kyei-Mensah- Bonsu) (MP) 8:07 p.m.
Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 131(1)
which requires that when a Bill has passed through the Consideration Stage, the third reading thereof shall not be taken until at least twenty-four hours have elapsed, the motion for the third reading of the Income Tax (Amendment) Bill, 2021 may be moved today.
BILLS -- THIRD READING 8:07 p.m.
Mr Kyei-Mensah-Bonsu 8:07 p.m.
Mr Speaker, item number 14.
MOTIONS 8:07 p.m.
Minister Responsible for Finance (Mr Osei Kyei-Mensah- Bonsu) (MP) 8:07 p.m.
Mr Speaker, I beg to
move, that notwithstanding the provisions of Standing Order 80(1) which requires that no Motion shall be debated until at least forty-eight hours have elapsed between the date on which notice of the Motion is given and the date on which the motion is moved, the Motion for the second reading of the Financial Sector Recovery Levy Bill, 2021 may be moved today.
Chairman of the Finance Committee (Mr Kwaku Agyeman Kwarteng) 8:07 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
BILLS -- SECOND READING 8:07 p.m.
Minister Responsible for Finance (Mr Osei Kyei-Mensah- Bonsu) (MP) 8:07 p.m.
Mr Speaker, I beg to move, that the Financial Sector Recovery Levy Bill, 2021 be now read a second time.
Mr Speaker, Government as we all know begun reforms in the banking sector from August 2017 to
December 2018 with the object of cleaning up the financial sector, building resilience and promoting the safety, soundness and stability of the financial system to support the economic growth agenda of Ghana.
This was informed by the asset quality review exercise of the Bank of Ghana which was carried out in 2015 and 2016 on universal banks which revealed that some local banks had challenges in respect of inadequate capital, high levels of non- performing loans and weak corporate governance systems.
Mr Speaker, it is for this reason that Government wants to stabilise the system and clean up the financial sector and institute policies to clean up the system and ensure financial stability for the country, going forward. This indeed is at the heart of the introduction of the Financial Sector Recovery Levy which Government seeks to introduce.
Mr Speaker, accordingly, I beg to move for support and approval of this Bill.
Question proposed.
Chairman of the Finance Committee (Mr Kwaku Agyeman Kwarteng) 8:07 p.m.
Mr Speaker, I beg to speak to the Motion and request that in so doing I present the Committee's Report.
Chairman of the Finance Committee (Mr Kwaku Agyeman Kwarteng) 8:07 p.m.


5.0 Object of the Bill

The object of the Bill is to impose a special levy to be known as the Financial Sector Recovery Levy on banks to raise revenue to defray outstanding commitments in the banking sector.

5.0 Contents of the Bill

The Bill contains a total of Twelve (12) clauses.

Clauses 1 to 6 provides for the imposition of a Financial Sector Recovery Levy. Clause 1 imposes a Financial Sector Recovery Levy of five per cent on the profit before tax of a bank for the purpose of the recovery of the Financial Sector.

Clause 2 provides for the application of the Levy. The Levy applies to a bank other than a rural bank or a community bank.

Clause 3 provides that for the purpose of ascertaining the chargeable income of a person under the Income Tax Act of 2015 (Act 896), the Levy is not an allowable deduction.

Clause 4 outlines the profits affected by the Levy.

Clause 5 provides for the assessment of the Levy payable. The clause requires a bank covered under the Bill to submit an estimate of the Levy for the year and the annual tax estimate of the bank to the Commissioner-General. The clause further empowers the Commissioner- General to make an assessment of the Levy payable by a bank.

Clause 6 specifies the dates on which the Levy assessed for a year of assessment is payable.

Clauses 7 to 10 covers the administration, collection and recovery of the Levy.

Clause 7 mandates the Commissioner-General to administer the Levy in accordance with the Revenue Administration Act of 2016 (Act 915).

Clause 8 mandates the Ghana Revenue Authority to be responsible for the collection of the Levy.

Clause 9 directs the Commissioner-General to pay the Levy into the Consolidated Fund.

Clause 10 provides for the application of the provisions of the Revenue Administration Act of 2016

(Act 915) and the Income Tax Act, 2015 (Act 896) relating to collection, enforcement, refund and penalties to the Levy.

Miscellaneous matters are dealt with under clauses 11 to 12.

Clause 11 provides for the power of the Minister to make Regulations whilst clause 12 provides for the interpretation of words and expressions used in the Bill.

6.0 Observations

6.1 Outcome of the Reforms

The Committee observed that the Financial Sector reforms have led to a well-capitalised, solvent, liquid, profitable and resilient Financial Sector with improved financial soundness indicators in line with expectations.

The clean-up and the bailout for depositors and investors have further restored confidence in the financial sector and the hard-earned savings of millions of Ghanaians are protected.

6.2 Cost of the Intervention

The Committee noted that Government's intervention to provide bailout for depositors and investors

of the affected financial institutions has come at a huge cost of over twenty- one Billion Ghana cedis

(GH¢21,000,000,000).

6.3 Fiscal Impact

The Committee was informed that the Financial Sector Recovery Levy is being introduced to raise funds to recover the cost of the Banking Sector clean-up.

As to the fiscal impact of the Bill, the Committee was informed that Government expects to raise an estimated amount of two hundred and nineteen million nine thousand Ghana cedis (GH¢ 219,009,000) from the Levy in 2021.

6.4 Stability of the Financial Sector

The Committee was informed that the levy is a necessary part of measures aimed at maintaining the stability of the industry to enable the industry stay stable, firm and to keep the confidence of the public high.

The banks therefore understand that getting the sector stabilised and well-functioning is key to their future survival.
Chairman of the Finance Committee (Mr Kwaku Agyeman Kwarteng) 8:17 p.m.
8.0 Amendments Proposed
The Committee respectfully proposes the following amendments to the Bill:
i. Clause 1 -- Amendment Proposed -- Line 1, at end delete “profits” and insert “profit”
ii Clause 4 -- Amendment Proposed -- Subclause (1), delete and insert the following:
“(1) The Levy is payable in respect of profit before tax.”
iii Clause 6 -- Amendment Proposed -- Subclause (1), line 1, after “on” insert “or before”.
iv Clause 6 -- Amendment Proposed -- Subclause (1), paragraph (a), delete and insert “31st March”.
v. Clause 6 -- Amendment Proposed -- Subclause (2), at the beginning of line 1 insert “Despite Subsection (1),” and at the end of line 2, insert “or before”.
vi. Clause 10 -- Amendment Proposed -- Line 1, delete “collection” and insert “payment”.
8.0 Recommendation and Conclusion
The Committee recommends to the House to adopt this Report and pass the Financial Sector Recovery Levy Bill, 2021 into law, subject to the amendments proposed, in accordance with article 106(13) of the 1992 Constitution and Order 119 of the Standing Orders of the House.
Respectfully submitted.
Ranking Member of the Finance Committee (Mr Cassiel A. B. Forson): Mr Speaker, I have a major worry with this particular tax. I say this because the financial sector is one that attracts very competitive investments across the globe. Investors certainly look at where their moneys would yield enough returns before they invest in that sector.
Mr Speaker, in Ghana, we have 25 per cent corporate income tax across the board. Apart from that, we have imposed a tax of five per cent called the National Fiscal Stabilisation Levy making it 30 per cent. Then we go again in the same Ghana now imposing another five per cent tax called the Financial Sector Recovery Levy, moving the tax on the financial sector from 25 per cent to 35 per cent, making it one of the sectors that pay the largest taxes.
Mr Speaker, now the financial sector is competing with the extraction industry, particularly mining which pays 35 per cent. So apart from mining, another sector that attracts 35 per cent tax is the financial sector.

Mr Speaker, in my view, that singular tax of increasing the financial sector tax obligation from 25 per cent to 35 per cent has a chance of distorting investment decision, going forward. Ghana competes for investment with our neighbour, Ivory Coast, with similar economic indicators. With Ivory Coast, a country that more or less is very similar to us do not have financial sector tax amounting to 35 per cent of their profit after tax.

Mr Speaker, my worry is on the fact that the Government should tread cautiously because we need a financial sector that is adequately capitalised and a financial sector that can support the growth of the private sector; not a sector that is undercapitalised because of lack of investment as a result of Government's decision to tax the sector.

I do not think that is the way to go.

Mr Speaker, Government has incurred some costs because of Government decision to close down certain banks. That is Govenment decision.

Mr Speaker, that does not necessarily mean that Government should consider the imposition of tax as an option of taking money from them. Mr Speaker, that becomes a Robin Hood tax and I do not believe that we, Hon Members of this House, particularly want to be part of that tax.

Mr Speaker, I want to say that Government should be minded that investors are not Father Christmases. Investors are in to make maximum profits and so investments can be driven away if the climate is not good enough.

Mr Speaker, I would urge the Ministry of Finance to reconsider the imposition of this tax. This is because its impact on the economy can be very severe than the very revenue that they seek to get.

Mr Speaker, we need a financial sector that is robust enough. I do not see the strength of our banks to be able to support one major big multinational company. We do not have the strength. So now that you are helping the banks to grow, we do not just go out there and impose taxes.
Mr Stephen Amoah (NPP -- Nhyiaeso) 8:17 p.m.
Mr Speaker, thank you very much.
Mr Speaker, my Hon Colleague, throughout his contribution concentrated on the issue of investor interest and it is quite surprising. This is because in the first place, investors' interest is not just about the tax component. We have a number of factors that they would consider.
So I think we need to check all these factors, but if we are to only concentrate on taxes, under the previous regime, former President, H.E. John Dramani Mahama, when the Hon Member was then the Deputy Minister for Finance, they imposed ten different taxes on us. I want to quote what the President then said, that the taxes were necessary simply because they need that to manage their fiscal balance.
Mr Speaker, I would like to find out the difference between the purposes for which they increased those taxes and what we are doing today? Under President Akufo- Addo, he rather either reduced or entirely scrapped 15 different tax components. In fact, some of them were those they had imposed.
Aside that, the Public Financial Management (PFM) Act of 2016 (Act 921) section 18 - time and time again, I have been making this statement on the Floor that it tells us to even suspend our fiscal rules and policies. So our brother should understand the fact that we are not even in normal times and that there is an outlier situation.
So, all I am trying to say is that considering the times we are in, adoption of expansionary fiscal policies that they have been talking about, because we are capitalist, it is a strategic drift to adopt that. But what we are doing today is to create opportunity for a mixture of the two in which small proportion of contractionary fiscal policies would be adopted to actually take care of the inevitable needs that we are supposed to perform as our obligation in the short term.

Thank you, Mr Speaker.
Mr Isaac Adongo (NDC -- Bolgatanga Central) 8:17 p.m.
Mr Speaker, I beg to contribute to the debate regarding the imposition of the Financial Sector Recovery Levy Bill.
Mr Speaker, this Bill intends to impose a 5 per cent levy on financial sector players, particularly the banking sector. The tax is expected to be imposed before net profit and before taxes. Even what is more intriguing is the fact that this levy is seen as a final tax and it is not allowed to be deducted in the calculation of the income tax of these companies.
Mr Speaker, what this technically means is that the Government intends to collect these levies even before the companies declare profit. So if we take this 5 per cent before the company declares their net profit, what it technically means is that if there are expenses after that which would lead that financial institution to make a loss, we would have already taxed a company that is making a loss. So I
cannot imagine any levy that contemplates the possibility of taxing a loss-making bank and that is the impact of what has been presented before us.
Mr Speaker, how do we take the step to ensure that for those financial institutions or banks which, after having deducted this levy and all additional expenses they incurred in running their business, when that leads them into a loss, they do not suffer double jeopardy? This is because no tax law taxes somebody who makes a loss. Yet this one has the potential of taxing a financial institution that makes a loss. This is a very bad law.
Mr Speaker, the other challenge is that we intend to impose a major burden on the financial sector without giving the banks and the stakeholders the opportunity to contribute and make input into the development of this Bill.
The people who are speaking for the industry players are the Bank of Ghana and the Ministry of Finance who are imposing the taxes in the first place. So are we being fair to industry players by sitting here and imposing a burden on them without giving them the opportunity to input into this Bill? That is a major injustice to the industry players who have already suffered a lot.
Mr First Deputy Speaker 8:17 p.m.
Yes, Hon Chairman?
Mr Kwarteng 8:17 p.m.
Mr Speaker, the foundation of all the points that Hon Adongo made was an error. The suggestion that this is some kind of full-turnover tax and that if a company was making losses, somehow, that company could still be paying this tax, is a complete error.
I think as a Member of the Committee who listened to the explanation by the officials from the Bank of Ghana (BoG), that once a company had its turnover, it takes off all other expenses that ought to be taken before tax is applied. It is after all those deductions that this tax would incident on the profit just before tax. This explanation was clearly given.
Mr Speaker, therefore, for a Member of the Committee to mislead the House like this that the tax is on turnover, and that companies which are making losses would be paying this tax is unfortunate. Once we clear this error off the way, almost the points that my good friend raised would collapse. It is important that I point that the utilisation of the GH¢21.5 billion has so far been put into the financial sector clean-up was explained at the Committee meeting.
In fact, a question was put by Hon Adongo and the answer was provided to the satisfaction of the Committee. We further required the BoG working with the Ministry of Finance to give us a written breakdown. If he comes here again to urge the House to take a decision against such an important intervention by Government on the basis that he does not know how the money has been used, that is completely unhelpful, mischievous and I think we should not accommodate this kind of attitude.
Mr Speaker, thank you.
Minority Leader (Mr Haruna Iddrisu) 8:17 p.m.
Mr Speaker, I thank you for the opportunity to contribute to the Motion.
Minority Leader (Mr Haruna Iddrisu) 8:17 p.m.


Mr Speaker, I would refer you to your Committee's Report on page 6, in particular, paragraph 6.2, which with your permission I beg to read:

“The Committee noted that Government's intervention to provide bailout for the depositors and investors of the affected financial institutions has come at a huge cost of GH¢21 billion to Government.”

Mr Speaker, we doubt this figure and we are demanding a holistic breakdown of this from the Hon Minister for Finance and the Bank of Ghana.

We would want to have a clear understanding of how much it would cost the tax payer to undertake this activity. For them to just say GH¢21 billion -- How much of it was used for purpose of recapitalisation and was used to pay depositors? We need to know.

Mr Speaker, as we speak, the receiver has informed depositors that he is able to pay them because Government has not made enough money available to him -- I am speaking in respect of savings and loans companies -- I have read an official correspondence from the receiver. We need to know how much

we owe in respect of those affected by savings and loans companies? We would want to know whether the GH¢21 billion is an understatement or not, we would need a breakdown to understand what the Ministry of Finance spent the money on.

Mr Speaker, the acting Minister for Finance has work to do. The clean- up was compelling, but they have to be transparent with how much of tax payers' money they have spent. Initially, when banks were asking for GH¢400 million to GH¢500 million for purposes of recapitalisation, they were denied the opportunity. Yet, they turn around and spent GH¢21 billion. Could it not have been the case that some of them could have been saved to save jobs and the moneys of the depositors?

Mr Speaker, my other concern has been addressed and that is on page 7. I expected that would have been the response of the Chairman of the Committee. The levy is payable in respect of profit before tax - So, when we get there, we would look at it because the argument is that let it be on net profit.

Mr Speaker, our fundamental problem with this is that have the stakeholders in the banking sector been consulted adequately enough on this Bill? -- [Interruption] -- That

cannot be the intention of a tax regime. We all read the principles of taxation. The banks that fared well are the ones being asked to pay this money for banks that failed. How fair is that? Could the percentage have been 3 per cent instead of the 5 per cent? What would the yield be? We demand full particulars of the claim by Government that it spent GH¢21 billion on the financial sector clean- up.

Mr Speaker, as you are also aware, the consequence of liquidation is the sale of assets. How much has Government realised from the sale of assets of these financial institutions? It is not as if the banks became bankrupt overnight.

Mr Speaker, I thank you for the opportunity to contribute to the Motion. I strongly think that the banking sector was not consulted enough on the matter. It should be no net profit and not on gross profit.

Question put and Motion agreed to.

Resolved Accordingly.

The Financial Sector Recovery Levy Bill, 2021 accordingly read a Second time.
Mr First Deputy Speaker 8:17 p.m.
Item numbered 16 on the original Order Paper.
MOTIONS 8:37 p.m.
Minister responsible for Finance (Mr Osei Kyei-Mensah- Bonsu) 8:37 p.m.
Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 128(1) which requires that when a Bill has been read a second time it shall pass through a consideration stage which shall not be taken until at least, forty-eight hours have elapsed, the Consideration Stage of the Financial Sector Recovery Levy Bill, 2021 may be taken today.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 8:37 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
Mr First Deputy Speaker 8:37 p.m.
Item numbered 17 -- Financial Sector Recovery Levy Bill, 2021 at the Consideration Stage.
STAGE 8:37 p.m.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 8:37 p.m.
Mr Speaker, there are no amendments from the Committee.
Mr First Deputy Speaker 8:37 p.m.
Look at paragraph 7.0 on page 7 of your Report for amendments proposed.
Mr Kwarteng 8:37 p.m.
Mr Speaker, I was misled by klothe Order Paper.
Mr Speaker, I beg to move, clause 1, line 1, at end, delete “profits” and insert “profit”.
Question put and amendment agreed to.
Clause 1 as amended ordered to stand part of the Bill.
Clauses 2 and 3 ordered to stand part of the Bill.
Clause 4 -- Profits affected by Levy
Mr Kwarteng 8:37 p.m.
Mr Speaker, I beg to move, clause 4, subclause (1), delete and insert the following:
“(1) The Levy is payable in respect of profit before tax.”
Question put and amendment agreed to.
Clauses 4 as amended ordered to stand part of the Bill.
Clause 5 ordered to stand part of the Bill.
Clause 6 -- Payment period of Levy.
Mr Kwarteng 8:37 p.m.
Mr Speaker, I beg to move, clause 6, subclause (1), line 1, after “on” insert “or before”.
Question put and amendment agreed to.
Mr Kwarteng 8:37 p.m.
Mr Speaker, I beg to move, clause 6, subclause (1), paragraph (a), delete and insert “31st March”.
Question put and amendment agreed to.
Mr Kwarteng 8:37 p.m.
Mr Speaker, I beg to move, clause 6, subclause (2), at the beginning of line 1, insert “Despite Subsection (1)”, and at the end of line 2, insert “or before”.
Question put and amendment agreed to.
Resolved Accordingly.
Clause 6 as amended ordered to stand part of the Bill.
Clause 7 to 9 ordered to stand part of the Bill.
Clause 10 -- Recovery of Levy
Mr Kwarteng 8:37 p.m.
Mr Speaker, I beg to move, clause 10, line 1, delete “collection” and insert “payment”.
Question put and amendment agreed to.
Clause 10 as amended ordered to stand part of the Bill.
Clauses 11 and 12 ordered to stand part of the Bill.
Long Title ordered to stand part of the Bill.
Mr Haruna Iddrisu 8:47 p.m.
Mr Speaker, I may have to crave your indulgence and seek your leave. When you were on clause 11, on the regulations, I failed to catch your attention. As a matter of policy, the Minister by
legislative Instrument, may make regulations to provide for the efficient and effective implementation of this Act.
The way the Bank of Ghana is created by the Constitution and the law, they are not subject to ministerial direction and control. This is our financial sector. My view is that in making any instrument, the Minister must consult with the Bank of Ghana. So, we have to improve clause 11 to read, “the Minister may, by Legislative Instrument, in consultation with the Bank of Ghana, make regulations on this matter”.
Mr Speaker, I do not know whether that improves it because there are times that when we ask them questions, they say it is not the Ministry of Finance but the Bank of Ghana, as if to separate them as a distinct and autonomous institution. So, I just wanted to hear from the Hon Minister, what his thoughts are on this?
Mr First Deputy Speaker 8:47 p.m.
Yes, Hon Chairman?
Mr Kwarteng 8:47 p.m.
Mr Speaker, I do not think that the Hon Minority Leader's suggestion is harmful but to be consistent; that is what we have in all the legislations of the Bank of Ghana. It is the Minister who would bring the legislation. In accordance
Mr Kwarteng 8:47 p.m.


with the principle that he has just canvassed, the Minister would necessarily have to consult the Bank of Ghana.

Mr Speaker, however, as I indicated, it is not a harmful amendment and if the House is pleased, we could adopt it.
Mr First Deputy Speaker 8:47 p.m.
Leaders, please consider this. This is a levy. The Bank of Ghana is independent in its supervisory role but this is money and it is revenue that we are getting. How does the Bank of Ghana come in? This says,
“the Minister may by Legislative Instrument, make regulation to provide for the efficient and effective implementation of this Act”.
Mr Kwarteng 8:47 p.m.
Mr Speaker, I am guided by you. In fact, this is even not a Bank of Ghana initiative. This is tax, except that the tax payers are regulated by the Bank of Ghana.
Mr First Deputy Speaker 8:47 p.m.
Very well.
Hon Members, that brings us to the end of Consideration of the Financial Sector Recovery Levy Bill, 2021.
Item numbered 18, Motion. Where is the Minister responsible for
Finance? Can we get another Minister to move the Motion on behalf of the Minister Responsible for Finance?
Mr Kwarteng 8:47 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
Mr First Deputy Speaker 8:47 p.m.
Item numbered 19?
BILLS -- THIRD READING 8:47 p.m.
Mr First Deputy Speaker 8:47 p.m.
Yes, what next? [Pause] Item numbered
38.
MOTIONS 8:47 p.m.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 8:47 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
Mr First Deputy Speaker 8:47 p.m.
Motion numbered 39?
BILLS -- SECOND READING 8:47 p.m.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 8:47 p.m.
Mr Speaker, I beg to second the Motion and in so doing, present your Committee's Report.
Introduction
The COVID-19 Health Recovery Bill, 2021 was first presented to
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 8:47 p.m.


is empowered to review the enactment and if he is of the view that the law has served its purpose, he may recommend for the repeal of the levy.

Minority position on the Bill

The entire Minority Members on the Committee led by the Ranking Member opposed the Bill. They argued that:

The imposition of a 1 per cent COVID-19 Health Recovery Levy in addition to the existing 2.5 per cent NHIL and the increase in the VAT flat rate from 3 per cent to 4 per cent will increase prices of goods and services in the country. It would also result in an increase in import duties.

VAT is a regressive tax as it affects the poor more than the rich. The tax, if allowed will ultimately result in a reduction of the disposable income of many Ghanaians.

Ghanaian businesses are already reeling under the harsh effects of the COVID 19 pandemic and any additional tax measures particularly an increase in the VAT rate will only worsen their plight.

The additional increase of 1 per cent in the NHIL will not offer Ghanaian businesses the chance to recover thereby increasing the cost of doing business in the country.

The Minority Members expressed the view that Government has not accounted for the over GH¢8 billion that it has spent in the name of COVID-19 and therefore cannot support a tax that seeks to take additional money from the taxpayer. Furthermore, in their opinion, most of the so called COVID-19 related expenditure are indeed not related to the pandemic in any way, shape or form.

They therefore recommended that Government should refrain from imposing this tax in the middle of the pandemic, particularly at a time most countries are granting massive stimulus packages to businesses and households.

Decision by Majority

After extensive deliberations, the Committee was unable to reach an agreement on the bill. A division was called and in accordance with the Standing Orders of the House a vote was taken. By a vote of 13 (Majority) to 12 (Minority), the Committee by majority resolved to recommend the Bill to the House for approval.

Recommendation

The Committee, having carefully scrutinised the Bill, proposes the following amendment for the consideration of the House:

Amendment

iii. Amendment proposed -- Clause 1 subclause 1, paragraph (b), line 1, delete “the country”.

Conclusion

After a careful consideration, the Committee is of the view that the Bill is in the right direction as it would enable Government to continue to provide the vital interventions and relief packages to address the impact of the COVID-19 pandemic on businesses and households.

The Committee therefore by Majority Decision, recommends to the House to adopt its report and pass the COVID-19 Health Recovery Levy Bill, 2021 in accordance with the 1992 Constitution and the Standing Orders of the House.

Respectfully submitted.
Mr First Deputy Speaker 8:47 p.m.
Hon Chairman, in that case, item numbered 5.5 on page 6 which is “inability to
reach a decision'', should be amended. You did reach a decision by a majority, so that is not the true reflection of the Report you have given, so I suggest you change that to read “decision by majority''.
Mr Kwarteng 8:47 p.m.
Mr Speaker, that is correct.
Mr Cassiel Ato Baah Forson (NDC -- Ajumako/Enyan/ Essiam) 8:57 p.m.
Mr Speaker, I beg to oppose the Motion.
Mr Speaker, this very tax is a regressive one. It is regressive in the sense that the structure and design of Value Added Tax seeks to take more from the poor than the rich. In the middle of a pandemic where businesses struggle including households, mainly individuals have lost their jobs, citizens complained of joblessness and others complained of reduced sales and some complained because their take-home pay is not enough; this Government, as insensitive as it is, has introduced a tax in the middle of a pandemic that seeks to reduce the take-home pay of an ordinary Ghanaian -- the disposal income of the ordinary Ghanaian. We cannot accept this.
Mr Cassiel Ato Baah Forson (NDC -- Ajumako/Enyan/ Essiam) 8:57 p.m.


Mr Speaker, it is important for us to understand that this tax would increase the prices of goods and services and import taxes. That is why we in the Minority oppose it. This tax is wrongly timed because in the middle of a pandemic, no one introduces taxes. At the time that countries have introduced stimulus packages to support businesses and households, we in Ghana want to impose a tax that seeks to take money from the poor. We would not accept this and we would vote against it because the people of Ghana deserve better than this.

Mr Speaker, the worse of all is that the Hon Minister responsible for Finance appeared before the House and asked us for a mandate to spend GH¢1.2 billion COVID-19 related expenditure. In the end we did not know of CAP 2, Plan 1 or 2 yet, the Hon Minister went ahead and spent GH¢8.1 billion for COVID-19 and they say we should support them to approve additional tax that seeks to take money from the ordinary Ghanaian for the purposes of spending on COVID-19.

We demand accountability on COVID-19. This is particularly important because the COVID-19 expenditure is everywhere. So, until this Government accounts for the

money that they have expended so far on COVID-19, we can never be part of a tax policy that seeks to take money from the ordinary Ghanaian to a Government that spent the money and failed to account for it.

Mr Speaker, I want to urge the Hon Minister responsible for Finance to one, suspend this tax policy and secondly, account for COVID-19 expenditures first. They should get us all satisfied before they impose an additional tax but until that time, all of us from the Minority side, would not support this tax policy.

This is because it is wrongly timed and at the time that countries are giving stimulus packages, the insensitive NPP Government wants to tax the ordinary Ghanaian. We would not accept this, so they should withdraw the tax.

The Hon Member for Suame, should please, withdraw the tax because it has no place during times of war. They claimed that the COVID-19 pandemic has devastated our economy to the extent that people have lost their jobs, businesses have collapsed, there is serious joblessness, people find it difficult to pay their rent, others struggle to survive to even buy three square meals and yet they want to tax us.

Mr Speaker, in today's Ghana, the ordinary Ghanaian is suffering, teachers are suffering, everybody is suffering in this economy. We are suffering, so taxes have no space and that is why I call on my Hon Colleagues to join us to reject this tax because it is a bad tax. All the key Government workers -- nurses, teachers, police officers, the Rt Hon Speaker of Parliament, Hon Members of Parliament (MPs) are all suffering. Mr Speaker, I am sure you are also suffering and that is why we should reject this tax.

Mr Speaker, I would end my submission by saying that the people of Ghana are watching us. This is the time that all of us as Hon MPs must stay together and give them some reliefs and stimulus to support them and not to be seen as Hon MPs, representatives of the State imposing taxes and increasing their hardships. This is not the time. Posterity would judge all of us if we vote in favour of this. It is a bad tax and it should be rejected.

Mr Speaker, I thank you.
Minister for Health (Mr Kwaku Agyeman-Manu) 9:07 p.m.
Mr Speaker, the world continues to be wonderful. This is not the time I expect some of my Hon Colleagues to reject this type of
contribution that Government has sought from all of us in the country to support us fight a battle unprecedented in the annals of history in the world.
Mr Speaker, the Hon Member said that we spent GH¢8 billion and he asked for a stimulus to be paid. Where do we find the money to do that? They said we have borrowed beyond 70 per cent -- so how do they want us to buy vaccines to vaccinate us and the people of this country? We know what we use tax levies for -- we talk and they are shouting that they would not accept it.

Mr Speaker, when we are taxing on profits or corporates, personal incomes, when we are seeking for levies and contribution on goods and services that we procure to fight a genuine war, they say no. In the middle of a pandemic, one does not expect that we levy people and when we are fighting the pandemic, do they want us to account for them before they look for money to continue to fight the war? Who said that we are not going to account for what we have spent on COVID-19 pandemic?

This is an issue we should all soberly reflect upon. Do you remember that, last year the Hon
Minister for Health (Mr Kwaku Agyeman-Manu) 9:07 p.m.


Finance Minister had cause to come here to plead with Parliament to allow us suspend the Fiscal Responsibility Act such that we could overspend our budget deficit that has been capped in law because of the COVID-19 pandemic?

Mr Speaker, the battle is not over but for how long can we continue to overspend? We need a provisional net budget deficit of negative12 per cent and they were talking about it. Now, they want us to get to negative 20 per cent for them to lambast Government for running the economy badly. Is this what they want us to do and they are talking about poor people?

Looking at the Report, there are exemptions to this regime. The Levy we are going to take from Ghanaians, we are singling out certain items that are very much consumed by the poor such that they will not suffer like those of us who can pay some of these taxes.

Mr Speaker, we are talking about poor Ghanaians who cannot pay. They should listen very well that last week or so, the National Security intercepted some Ghanaians some of whom were our health workers and staff members who have picked some of the vaccines and were selling them.

. Some of us were ready to pay GH¢200 for a single jab of Astra Zeneca vaccine and they think that Ghanaians will not be happier if we could levy to buy vaccines to cover everybody in this country so that we eliminate the pandemic.

Mr Speaker, our President has said that what he does not know is how to bring back lives but he knows how to bring back the economy. This is exactly what he is doing to try to bring back the economy. We are talking about collapsing businesses, investments that should yield profits to banks such that they can expand and bring about good things. How do we do it?

Mr Speaker, there is no gain without pain; they want to have the good aspect but they do not want to pay for it. We are neither charging market prices nor values for some of the things that we are doing. We are only seeking Ghanaians to contribute their little quota to help us fight the COVID-19 pandemic and they are saying no.

The poor and rich are suffering and dying and then they are saying they do not want these things to happen. If this is not mischief, what else can it be? Let us reflect soberly on this matter and if I tell the Hon Forson how much we have spent on the pandemic, he would be amazed.

So, we need to ask Ghanaians to help us fight the pandemic; they know the truth and now, when we brought the vaccination centre here to Parliament and said it was for free, we all rushed for the vaccines. Do they not want the poor people in the villages to take the vaccines?
rose
Mr Agyeman-Manu 9:07 p.m.
How do we bring the vaccines into the country? We were even fighting for these vaccines for our wives, children, relatives and drivers and so should the poor across the country not take the vaccines when they are taking it for free? We should pay moneys such that we can also vaccinate others who cannot pay GH¢200 for it, they say no.
Mr Speaker, I believe that the Hon Minister for Finance is on the right track in trying to see how we can salvage the economy. We cannot continue overspending our budget deficit up to -- we know the implications of pricing on people --
Mr First Deputy Speaker 9:07 p.m.
Hon Minister, kindly hold on. I am asking you to hold on. Yes, Hon Member, can I hear your point of order?
Mr Suhuyini Sayibu 9:07 p.m.
Mr Speaker, the Hon Minister for Health is imputing improper motives to the decision by Hon Members on this
Side to call for accountability by suggesting that it is only borne out of mischief for one to call for accountability.
Mr Speaker, by our Standing Orders, I think that it is impugning improper motives to Hon Members for a mere call for accountability. I do not think that it is borne out of mischief but out of the oversight required of us as Hon Members of Parliament and so, I wish that the Hon Minister is called upon to withdraw and apologise to us for impugning improper motives.
Mr First Deputy Speaker 9:07 p.m.
Hon Minister, did you say that it was borne out of mischief? Can you withdraw reference to ‘mischief' and continue?
Mr Agyeman-Manu 9:07 p.m.
Mr Speaker, all I am trying to say is that there are still expenditures we have to make towards the battle and what we have spent already is in that pursuit. Therefore, I am urging my Hon Colleagues to help the Hon Minister for Finance raise the necessary funding for us to continue with our battle.
The good news is the fact that -
Mr First Deputy Speaker 9:07 p.m.
Hon Minister, kindly make it easier for me. Withdraw reference to ‘mischief' and proceed.
Mr First Deputy Speaker 9:07 p.m.
I thought I asked you and you said, yes, you used ‘mischief'. Or did I not hear you right? I am suggesting that if you used the word, ‘mischief', withdraw it and proceed.
Mr Agyeman-Manu 9:07 p.m.
Mr Speaker, I did not make a statement, I asked a question that if this is not mischief, what else can it be? Why should I withdraw that?
Mr First Deputy Speaker 9:07 p.m.
Hon Minister, frankly, there is so much noise here that I can hardly hear some of the things that are said. So, when he raised the objection, I asked you and so, I based my ruling on what you said. So, please, reference to ‘mischief' is against our rules, withdraw and proceed.
Mr Agyeman-Manu 9:17 p.m.
Mr Speaker, I will take your guidance and withdraw that question that I asked my Hon Colleagues so that I can continue.
What I was trying to say is that when we are trying to raise adequate resources to continue to fight the battle the way we have fought it so far, and my Hon Colleague, Mr Ato
Forson stands up and speaks on behalf of my Hon Friends on the opposite Side of the divide continuously saying that they will not accept it.
Mr Speaker, what is the implication? Let me tell you; the good news is that yes, we have spent money but the whole world, there was an assessment last month and the two countries that got things right for the COVID-19 pandemic vaccines are Ghana and South Korea.

What else do we do again? Now we are faced with another activity which has a very massive cost implication. Vaccines are nowhere to be found in the world now and there are several middlemen who are peddling that they can sell vaccines overnight, prices are skyrocketing and the Astra Zeneca vaccines that were sent to us by COVAX at the time was US$4 per dose and people are now quoting US$26 per dose, yet we cannot get it anywhere to buy.

So, if we sit and think about our budgetary Estimates and revenues in the Budget Statement alone, without any contribution from society, then how would we fight the battle to get our people to be free from this pandemic? Mr Speaker, we are on a

good course, we are fighting a good battle and this is not the time for any one of us in the Chamber to try and take us off the course that we are treading. Mr Speaker, we should not be divided and I must appreciate my Hon Colleagues on the opposite Side when COVID-19 came because they have supported the Government in all that we have done.

The Hon Minister for Finance was here and asked that the Fiscal Responsibility Act to be suspended and my Hon Colleagues accepted this. Where we are now is a critical situation and we need to continue to fight the battle and if we do not bring in extra resources then what else can we do?

Mr Speaker, COVID-19 is the only thing we are spending moneys on. Our roads have gone bad and moneys are going into our schools. When schools reopened just last term, we had to procure COVID-19 related commodities for all the schools and this was close to GH¢1.1 billion. How do we pay for all these? Mr Speaker, on this note, I would urge all my Hon Colleagues that we should soberly reflect on this matter and continue to push the Hon Minister for Finance to use this levy to build resources for us to fight this battle.

Mr Speaker, thank you very much.
Mr Isaac Adongo (NDC -- Bolgatanga Central) 9:17 p.m.
Mr Speaker, thank you very much.
Mr Speaker, it is very clear that our Side of the House will do anything humanly possible to support this Government to succeed. Unfortunately, I have sat in this Chamber this evening and all I have been doing is to impose one tax after the other on the very poor people. It is on this basis that I reject in entirety any additional imposition of tax whether it is called a COVID tax or anything.

Today, we now know that when President Akufo-Addo says something is free we should remember that it is post-paid. Mr Speaker, we gave people GH¢1.2 billion yet we are taking GH¢1.4 billion for four years to obtain GH¢5.6 billion. Mr Speaker, this is
Dr Nana Ayew Afriye (NPP -- Effiduase-Asokore) 9:27 p.m.
Mr Speaker, I rise to support the Motion and I would want us to advert our minds to the fact that the Government is absolutely pro-poor in the sense that whatever measures the Government has taken in the past year under COVID-19 are socially inclined and sometimes we wonder the economic powers that support this thinking.
Mr Speaker, I am wondering why we would want to play politics with a measure that is temporary and subject to a review in 2024? The objective of this levy clearly spells out the infrastructure; building of more hospitals, vaccines -- Mr Speaker, the cost of vaccines was around US$5 but currently because of the high demand, it is now around US$20.
We do not need to checkmate this Government because it is a Government that has since December been bringing the active cases of COVID-19 down from about 9,000 active cases to about 2,000 cases now. This is a performing Government and it needs money to get the poor to be safer and we cannot checkmate them. We need to support the Government and be rationale because this tax is rationale. It is going to absolutely give free vaccines and a vaccine that cost US$5 in January is now about US$20 so where would we get the money from?

Mr Speaker, if you go to the United Kingdom now, because of the active vaccination programme, the cases are going down. Therefore, there is a sense in investing in vaccination, and where would the money come from? It is not as if Ghana is the only country, or an island of a country doing this. In
Dr Nana Ayew Afriye (NPP -- Effiduase-Asokore) 9:27 p.m.


Botswana, they have increased their VAT by two per cent. We are not in Botswana but Coronavirus has not happened before. There is no precedence, and so you are walking your own experience by virtue of common sense practice. Absolutely, the only way to do that is to recover some money.

Mr Speaker, this is not taxing the poor; it is actually making money available for the poor in the sense that if today, we are supposed to pay for vaccines, they and I can afford, but the very poor person they are speaking for cannot afford. For that matter, who should provide for them? That is why I am thinking that on this occasion, we do not play any politics with this tax, a temporary measure subject to review in two years and we are saying that it is not possible and somebody is boycotting it? It should not be done.

The good people of this country would have to know that our friends on the other Side are not seeking the health interest of Ghanaians. If they do not support this tax, they are not seeking the health interest of Ghanaians. What they are saying is that there should be more infections and more deaths, then, who would go and vote for them?

It is as if we only look for power, and all that Hon Members of Parliament and political parties need is power. This is the time to give to the poor, and where is the money going to come from? They expect more people to die, and who would vote for them? For some of us, when we were supposed to vaccinate, Members of Parliament brought their family members and held the right to a spouse and children. The State has paid for Hon Members and we have been inoculated, but for the ordinary Ghanaian, they are saying no. What are they talking about?

And we are going to let Ghanaians know of this. They hold press conferences, but we would tell them that you have been vaccinated but you do not want them to be vaccinated. We would tell the stories to them. They have been inoculated with themselves and their families, yet they do not want the poor to be inoculated. We would tell their story. May I know

if any Member of Parliament came here for the vaccine and paid for it and which family member of theirs paid for it? Is it not the taxpayers' money? Where did the tax come from?

Mr Speaker, I have a lot of poor people in Effiduase/Asokore, Brofoyedru and Akokoaso. All they need is free vaccination just like those Hon Members on the other Side had. They just want equity. They have had theirs and want to deny the ordinary Ghanaian of theirs.

Mr Speaker, at this point, I would conclude my contribution by saying that, what is sauce for the goose is sauce for the gander. [Hear! Hear!] What is good for the Member of Parliament is also good for the ordinary Ghanaian. [Hear! Hear!]
Mr First Deputy Speaker 9:27 p.m.
Yes, Hon Minority Leader?
Minority Leader (Mr Haruna Iddrisu) 9:27 p.m.
Mr Speaker, let me thank you for the opportunity to contribute to the Motion and to reiterate much more strongly the voice of the Hon Ato Forson, the Ranking Member for
the Committee on Finance, that the NDC caucus on this Side do not appreciate the imposition of this COVID-19 Health Recovery Levy.
Mr Speaker, we stand united, opposed to its imposition because there is what we call policy incongruity. Today, we are being told that we should not even articulate our objection. We are being told that we should not demand accountability. The NPP Government then in opposition, and those of them who have their party Manifesto with them should refer to it.
It was a campaign based on “From taxation to production”. At that time, there was no COVID-19 in Ghana. In the period leading to the 2016 General Elections, there was not COVID-19, but they were convinced collectively at the time that Ghana needed to move from excessive taxation to production.
Today, it is not intriguing that the same NPP Government is saying back to taxation with the imposition of this taxes. The Hon Minister for Health, the policy contradictions -- Now we have COVID-19, and he thinks that the best way to recover from COVID- 19 is to impose a COVID-19 Health Recovery Levy.
Mr First Deputy Speaker 9:27 p.m.
Hon Minority Leader, kindly hold on.
Yes, Hon Minister?
Mr Agyeman-Manu 9:37 p.m.
Mr Speaker, the Hon Minority Leader is misleading the House and I want to put certain things in the right perspective.
Mr First Deputy Speaker 9:37 p.m.
Hon Member, kindly tell me what he has said which is misleading.
Mr Agyeman-Manu 9:37 p.m.
Mr Speaker, he is saying that we are not accounting for the GH¢8 billion we have spent and he is asking and giving us a template of how these moneys should be accounted for and I am saying that when it comes to accountability in this country, no COVID-19 Act -- the Public Health Act we suspended has never suspended accountability, institutions and structures in this country.
The Auditor-General has the responsibility to audit these expenditures and lay a report to us in Parliament to exercise our oversight responsibility. So why are they asking for accountability where we are fighting a battle we have not completed?
Mr First Deputy Speaker 9:37 p.m.
Very well. Your point is noted.
Hon Minority Leader, please continue.
Mr Haruna Iddrisu 9:37 p.m.
Mr Speaker, the next time any Ministry, Department or Agency wants to spend money, it should just submit it to the Auditor-General and say that the Auditor-General should conduct an audit. I know there are internal audit structures. We simply are saying that in this Report -- I am not a member of the Finance Committee. They captured it on page 5:
“That Government has not accounted for the over GH¢8 billion” .
Mr Speaker, it was signed by the Chairman of the Committee. Hon Chairman, has Government accounted for the GH¢8 billion? No. So we are demanding accountability and I am saying that for instance when they say that they spent money to procure vaccines, we had 600,000 of some vaccines for free from COVEX so that cannot be an expenditure.
So, Mr Speaker, it is interesting that this Government is drifting away from its policy pursued or from taxation to production back to taxation and no production because this would not stimulate production. That is our argument.
Mr Kyei-Mensah-Bonsu 9:37 p.m.
Mr Speaker, I think the issues raised by Colleagues, especially those on the other side, giving the indication that they want to oppose or perhaps they are unable to support this levy - I believe we are in a very democratic setting. They want it registered in the Hansard that all of them are against it. So be it. But Mr Speaker, what is the purpose of this?
Mr Speaker, in 2020, as we do know, Government had to inject millions of cedis into the health sector and undertook social interventions that affected everybody across board to address the COVID-19 pandemic. This included the provision of personal protective equipment, procurement of additional health facilities, motivation of front line staff, provision of stimulus packages, supportive revenue measures and the provision of free electricity and water to the populace.
Mr Speaker, is it not the case that people - the poor in society benefited from the provision of free water or electricity? So how can anybody say that this is against the poor?
Mr Speaker, in 2021, further interventions including the procurement of vaccines for free distribution to the population and the the provision of additional health facilities and revenue measures to support the more vulnerable in society.
Mr Speaker, it is difficult. The Hon Minority Leader is right to perhaps demand that we need to compartmentalise the revenues -- what we are going to commit them
to. However, it is difficult and I do not know of any Bill that would suggest that the Bill will make definitive allotment of allocations.
Mr Speaker, if we heard the Minister for Health, when we started, the vaccines were US$4 per vaccine. Today, if you heard him, it is in the region of about US$26 dollars per vaccine.
Mr Speaker, we are going to provide for 20 million people, two dosages. In other words, 40 million at US$26 per vaccine. Assuming the price even remains stable at US$26, how much is it?
Mr Speaker, it is free being paid for by the State. Procuring it is going to be purchased by the State. Protecting lives and livelihoods is certainly a shared responsibility. We have every time been talking about broadening the tax net. What do we mean by that? All that we mean is that we should not keep on piling taxes on the rich in society. We should broaden it means that we should bring into the basket, as many as are eligible to pay taxes.
Mr Speaker, where we are now, and I hear the Hon Minority Leader harp on this point that we indicated that we want to move from taxation to production. We can only move from taxation to production when we
Mr Kyei-Mensah-Bonsu 9:47 p.m.
inject sufficient stimulus into the economy. How are you able to do that? There are only three ways to do that.
Either as an individual or even as a country, we sell our assets -- are we in a position to divest assets now and would the assets that we are divesting be enough to cater for our needs? The second route would be to borrow. If we go to borrow, it would provide us temporary convenience for today and tomorrow. On the third day, we have to pay and pay interest. The third route is to try to organise resources from internal sources.

This is what we are trying to do. Let anybody tell us that we should go and borrow to provide convenience for the people and to stimulate the economy. If we do that, we will pay tomorrow and the day after tomorrow.

Mr Speaker, I am struggling to understand the opposition. However, it is their democratic right and we cannot oppose. I disagree with them. I cannot walk with them on the basis of their disagreement, but I would grant them their democratic right to oppose or not to support it. [Interruption] -- We are granting it

because we are not throwing chairs at each other. As a collective, we have resolved to agree to disagree. So, we would disagree on this point, but I believe that what Government is doing is the best under the circumstances. For which reason, I would implore us to support this.

Mr Speaker, the issues that my Hon Colleague raised about the Report and alluded to a minority opinion as captured on page 5 of the Report is what with your permission, I beg to read:

“The Minority Members expressed the view that Government has not accounted for the over GH¢8 billion that it spent in the name of COVID-

19”.

That was not the view of the entirety of the Committee; it is a minority opinion which found itself expressed in the Report. So, the Hon Member cannot say that it is the opinion of the Committee.

Mr Speaker, I agree if people say that let us probe into the use of the amount so far expended because that is the business of Parliament. What I do not like is waiting until a budget is presented then we go into Lamentations of the Ezekiel; I do not subscribe to that. Let us use our

committee systems to trace and track the use of resources. They are the national resources; that is what we should be doing. We should not just wait until we come to approve the Budget and then raise issues. We are approving the Budget Estimates today, tomorrow, let the Committees begin to work to trace and track the use of resources allocated to the various sectors. That will give worth to Parliament and the Committees of Parliament.

Question put and Motion agreed to.

Resloved Accordingly.

The COVID-19 Health Recovery Levy Bill, 2021 accordingly read a Second time.
Mr First Deputy Speaker 9:47 p.m.
Hon Members, item numbered 40.
Suspension of Standing Order 128 (1)
Majority Leader (Mr Kyei- Mensah-Bonsu) 9:47 p.m.
Mr Speaker, I beg to move, Mr Speaker, I beg to move that notwithstanding the provisions of Standing Order 128 (1) which requires that when a Bill has been read a second time it shall pass through the consideration stage which shall not be
taken until at least forty eight hours have elapsed, the consideration stage of the COVID-19 Health Recovery Levy Bill, 2021 may be taken today.
Chairman of the Committee (Mr Kwaku A. Kwarteng) 9:47 p.m.
Mr Speaker, I rise to second the Motion.
Question put and Motion agreed.
Resolved accordingly.
Mr First Deputy Speaker 9:47 p.m.
Hon Members, COVID-19 Health Recovery Bill, 2021 at the Consideration Stage.
BILLS -- CONSIDERATION 9:47 p.m.
STAGE 9:47 p.m.
Mr Kwarteng 9:47 p.m.
Mr Speaker, there is no amendment.
Mr Bernard Ahiafor 9:47 p.m.
Mr Speaker, if we look at clause 1, subclause (1), paragraph (b), reading it together,
“There is imposed by this Act a COVID-19 Health Recovery Levy on the import of goods or
Mr First Deputy Speaker 9:47 p.m.
Hon Members, sorry I understand that there is advertised amendment in the Order Paper Addendum, and it is in clause 1.
Mr Kwarteng 9:47 p.m.
Mr Speaker, I beg to move, clause 1 subclause (1), paragraph (b), line 1, delete “the country”.
Question put and Motion agreed to.
Clauses 1 as amended ordered to stand part of the Bill.
Clause 2 to 7 ordered to stand part of the Bill.
The Long Title ordered to stand part of the Bill.
Mr First Deputy Speaker 9:47 p.m.
Hon Members, that brings us to the end of the Consideration Stage for the COVID-19 Health Recovery Levy Bill, 2021.
Hon Members, item numbered 20 on the Order Paper Addendum.
Suspension of Standing Oder 131 (1)
Mr Kyei-Mensah-Bonsu 9:47 p.m.
Mr Speaker, I beg to move that notwithstanding the provisions of Standing Order 131 (1) which requires that when a Bill has passed through the Consideration Stage, the third reading thereof shall not be taken until at least twenty-four hours have elapsed, the Motion for the Third reading of the COVID-19 Health Recovery Levy Bill, 2021 may be taken today .
Mr Kwarteng 9:47 p.m.
Mr Speaker, I rise to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
Mr First Deputy Speaker 9:47 p.m.
Item numbered 21 on the Order Paper Addendum.
BILLS -- THIRD READING 9:57 p.m.
Mr First Deputy Speaker 9:57 p.m.
Hon Minority Leader, what next?
Mr Kyei-Mensah-Bonsu 9:57 p.m.
Mr Speaker, we go to page 10 of the Order Paper Addendum, and take the item numbered 26.
MOTIONS 9:57 p.m.
Minister responsible for Finance (Mr Osei Kyei-Mensah- Bonsu) 9:57 p.m.
Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 80(1) which requires that no Motion shall be debated until at least forty-eight hours have elapsed between the date on which notice of the Motion is given and the date on which the Motion is moved, the Motion for the second reading of the Appropriation Bill, 2021 may be moved today.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 9:57 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
BILLS -- SECOND READING 9:57 p.m.
Mr First Deputy Speaker 9:57 p.m.
Mr Speaker shall take the Chair.
Please proceed while he comes.
Mr Kyei-Mensah-Bonsu 9:57 p.m.
Mr Speaker, the work programme of Government is captured in the Budget Statement and of course, it is clothed in the economic policy of Government. Mr Speaker, we have been served with - [Pause]
MR SPEAKER
Mr Speaker 10:03 p.m.
Hon Majority Leader, you may continue.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 10:03 p.m.
Mr Speaker, I rise to support the Motion and in doing so, present your Committee's Report.
1.0 Introduction
The Appropriation Bill, 2021 was presented and read the first time in the House on Tuesday 30th March, 2021 by the Minister of State responsible for the Ministry of Finance, Hon Osei Kyei-Mensah- Bonsu. The Bill was subsequently referred to the Finance Committee for consideration and report in accordance with article 179 (2) of the 1992 Constitution and the Standing Orders of the House. This followed the presentation of the Budget Statement and Economic Policy of Government for the 2021 Financial Year by the Minister of State responsible for the Ministry of Finance.
The Committee met and considered the Bill with the President's representative at the Ministry of Finance, Hon Charles Adu-Boahen, Senior Technical Advisor at the Ministry of Finance, Hon Abena Osei- Asare and a team of officials from the Ministry of Finance and the Attorney General's Department.
The Committee is grateful to the President's representative at the Ministry of Finance, the Senior Technical Advisor and the team of officials for attending upon the Committee.
1.1 Urgency of The Bill
The Committee determined and hereby certifies that the Bill is of an urgent nature and may be taken through all the stages of passage in one day in accordance with article 106(13) of the 1992 Constitution and Order 119 of the Standing Orders of the House.
2.0 References
The Committee referred to and was guided by the following documents inter alia during its deliberations on the Bill:
The 1992 Constitution of the Republic of Ghana;
The Standing Orders of the Parliament of Ghana;
Interpretation Act, 2009 (Act
792);
The Budget Statement and Economic Policy of the Government of Ghana for the 2021 Financial Year; and
Reports of Parliamentary Committees on the 2021 Annual
Estimates for the various Ministries, Departments and Agencies (MDAs).
3.0 Background Information
Pursuant to article 179 of the Constitution, the Minister of State responsible for the Ministry of Finance acting on the authority of His Excellency the President has requested the House to approve and authorise the withdrawal of monies from the Consolidated Fund and other funds for the running of the State during the Financial Year commencing on the 1st day of January, 2021 and ending on 31st day of December,
2021.
Upon Parliament's approval of various sums as Budget Estimates for Ministries, Departments and Agencies of Government for the 2021 Financial Year, it has become imperative that the Minister responsible for Finance be given authority to withdraw such approved funds for the purposes thereof.
6.0 Object of the Bill
Pursuant to article 179 (2) (a) of the Constitution, the Appropriation Bill, 2021 is seeking Parliamentary authority to enable a sum of money not exceeding one hundred and
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 10:03 p.m.
Ranking Member of the Committee (Mr Cassiel Ato Baah Forson): Mr Speaker, I beg to support the Motion.
Mr Speaker, the amount of GH¢129,032,804,201 that the Hon Minister responsible for Finance has asked us to approve, being the total appropriation for the year 2021, is the summation of all the Motions that we have taken in this House and there is the need for us all to support it.
Mr Speaker, except to say that we are to refer to page 209 of the Budget Statement. As part of the financing, the Ministry of Finance informed us on page 209, under financing, that they would be raising Eurobond for the year 2021. Also, under the Eurobond, they would raise an amount of GH¢24.5 billion to finance these appropriations.
Mr Speaker, today, the Ministry has raised some Eurobond and this Eurobond that they raised, they went to the market with the hope that they could raise US$5 billion. However, if we are to look at the financing on page 209 of the Budget Statement, sovereign bond is 25.4. This amounts to about US$4 billion to finance the Budget.
The Ministry just raised the Eurobond and there is a public communication out there, that they were successful in raising GH¢3 billion. This means that the appropriations before us is dead on arrival, unless the Minister Responsible for Finance tells us how he is going to fund the already existing financing gap that has been created?
Mr Speaker, even before we approved the Appropriations Act, it has already suffered a financing gap of about GH¢6 billion. That is why I will wait for the Minister Responsible for Finance to tell us how he intends to fund this Appropriation Bill of about GH¢129 billion before us?

They were not successful in raising GH¢5 billion and that is for today. It is out there and it is an official Government communication that is out. The Minister Responsible for

Finance has not seen it. They brought it down to GH¢3 billion because the rates were so high. There is an official communication out there.

Mr Speaker, we all read and the information is out there for everybody to see. They were unsuccessful, so they should tell us they were unsuccessful. Not only were they unsuccessful, but I want them to tell us how they would finance the GH¢129 billion because already, there is a financing gap of GH¢6 billion. I want information from them.

Mr Speaker, thank you very much.
Mr Patrick Yaw Boamah (NPP -- Okaikwei Central) 10:03 p.m.
Thank you very much Mr Speaker. I would start by correcting an erroneous impression created by my brother Hon Forson.
Mr Speaker, on page 67 of the Budget, paragraph 297, Government came to this House last year, and got approval to raise US$3 billion and up to US$5 billion. So, the impression that Government came to ask for US$5 billion is not right.
Mr Speaker, your Committee has been very diligent in looking at the Bill before us. We believe that Government has been very prudent
and transparent in reporting to the House on what it intends to do ---
Mr Speaker 10:03 p.m.
Just a minute. Yes, Hon Member?
Mr Forson 10:03 p.m.
Mr Speaker, Hon Patrick Boamah is misleading the House. On page 209 of the document before us, I quoted that in the 2021 Budget Statement, you would notice that financing under Eurobond, Government has said in the fiscal table, that they are going to raise GH¢24.5 billion's equivalent from the Eurobond's market. This is not what I am saying but it is in here. The Hon Member should forget about the text and look at what they have programmed in their financing.
This is what they have programmed, that they would borrow GH¢24.5 billion from the bond market and what they have raised today is equivalent to GH¢18 billion. So, all what I am saying is that there is shortfall of GH¢6 billion. They should tell me how they are going to fund it? Would they go back to the market or they are going to do something different? They should tell me because I just want an assurance from them.
Mr Speaker, he cannot impugn wrong motives to what I said. He should make reference to page 209 of the Budget Statement.
Mr Speaker 10:03 p.m.
Hon Member, continue.
Mr Boamah 10:03 p.m.
Mr Speaker, thank you.
I cannot forget about the text but I am referring to an exact statement in the Budget of what Government seeks to do which this House approved last year. Government wants to be very prudent this year because of the situation in which we find ourselves. I believe that the object of this Bill as stated in paragraph 4 of which Government is asking for GH¢129 billion is out of which GH¢18 has been earmarked for other Government obligations.
Mr Speaker, this Bill has come at a time that Government has performed creditably, especially by devoting over GH¢5 billion for retained internally generated funds for other Ministries, Departments and Agencies (MDA), to undertake their obligations. We are seeking to also repeal the Appropriations Act of 2019, Act 1008 and other decisions that this House took.
Mr Speaker, with these few words, I support the Motion.
Mr Kwarteng 10:03 p.m.
Mr Speaker, it is just to provide some answer to Hon Forson in respect of the issue he
raised, that having programmed GH¢5 billion in our financing, now that we have secured the GH¢3 billion, what are we going to do?
Mr Speaker, Hon Forson knows well that we could have picked the entire GH¢5 billion but we did not like the price. We could have repeated the experience of this country in 2016 when we picked Eurobond at a price of 10.75 per cent. We could have done that, but we decided not to do that. We believe that the macro- economic fundamentals of our country right now, should support a better price for our borrowing. Therefore, we decided to end at GH¢3 billion and look at the weather.
Under favourable weather, you would go for a facility to come up to the GH¢5 billion and a facility that would respect the kind of macro- economy we have been able to get.
Thank you Mr Speaker.
Mr Speaker 10:03 p.m.
I wanted to put the Question but Hon Majority Leader?
Mr Kyei-Mensah-Bonsu 10:03 p.m.
Mr Speaker, further to what the Chairman has said, the Hon Member is involved in some discussion and he knows that we were even looking at going beyond the GH¢5 billion for some very serious considerations. However,
we watched the weather and saw what is good for the country. So, certainly, we would come back when the storm has subsided. He should know that, so to me, bringing this is not really anything that we should be litigating.
Mr Speaker, I would invite you as you said, to put the Question.
Mr Speaker 10:17 p.m.
Yes, Hon Member?
Mr Richard Acheampong (NDC — Bia East) 10:17 p.m.
Mr Speaker, thank you very much for the opportunity.
Mr Speaker 10:17 p.m.
Hon Member, that is not your seat.
Mr R. Acheampong 10:17 p.m.
Mr Speaker, I want to contribute to the Motion on the Floor because the Question has not been put.
Mr Speaker 10:17 p.m.
Hon Member, you are not at your seat. [Pause]
Mr R. Acheampong 10:17 p.m.
Mr Speaker, I have gone back to my seat and I thank you very much for the opportunity to contribute to the Motion.
Mr Speaker, we passed the Capping and Realignment Act in this House and some Agencies were imposed with the Capping Act but when those Agencies appeared before the Committee, they all complained about the insufficient allocation given to them in 2020, so they cannot use the amount of money that has been allocated to them this year, for their planned activities.
We were given an assurance at the Committee meeting that during the Mid-Year Review, the Ministry would look at any other available resource so that they could top up for those Agencies. In reference to the Budget Statement, it would be realised that the yield from capping proceeds is about GH¢200 million.
Mr Speaker, in the Budget Statement, the NHI has been capped an amount of GH¢273 million, GETFund has been capped GH¢288 million, Road Fund has been capped about GH¢782 million. So, we need an assurance from the acting Hon Minister for Finance so that the Hansard would capture same that during the Mid-Year Review, those Agencies would be catered for. However, the Appropriation Bill would be passed and the Hon Minister has not given us his word so we cannot hold him responsible for that.
Mr Speaker 10:17 p.m.
Hon Majority Leader, would we take item numbered 28?
Mr Kyei-Mensah-Bonsu 10:17 p.m.
Yes, Mr Speaker. Item numbered 28 on the Order Paper Addendum.
MOTIONS 10:17 p.m.
Mr Osei Kyei-Mensah-Bonsu on behalf of (the Minister for Finance) 10:17 p.m.
Mr Speaker, I beg to move that notwithstanding the provisions of Standing Order 128(1) which requires that when a bill has been read a second time it shall pass through a consideration stage which shall not be taken until at least forty- eight hours have elapsed, the consideration stage of the Appropriation Bill, 2021 may be taken today.
Chairman of the Committee (Mr Kwaku Agyeman Kwarteng) 10:17 p.m.
Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved accordingly.
Mr Speaker 10:17 p.m.
Hon Members, item numbered 29?
BILLS -- CONSIDERATION 10:17 p.m.
STAGE 10:17 p.m.
rose
Mr Speaker 10:17 p.m.
Yes, Hon Deputy Minority Leader?
Mr Avedzi 10:17 p.m.
Mr Speaker, with regard to page 11 in the Third Schedule of the Bill, the item 9.9 which is “Other Government Obligations'', the amount allocated for it is GH¢72,718,658,667. However, earlier in the day, we had approved the Report of the Committee on Finance for the “Other Government Obligations'' and the total amount was GH¢80,869,525,482. I expected to see the same amount in the Bill, so if the Hon Chairman of the Committee, could give an explanation to the difference in figures?
Mr Speaker 10:17 p.m.
Hon Member, if you have the Report with you, read the last two lines under paragraph 5.2 because it was indicated that “what you read would constitute payments of Other Government Obligations whiles the rest would cover discretionary payments''. It is just for
them to tell us the amount that would cover discretionary payments. They lumped the two together so they should split them for us to see the difference.
Mr Avedzi 10:27 p.m.
Mr Speaker, the total amount of GH¢129 billion is not the issue I raised. With regard to the paragraph you referred me to, the “Other Government Obligations'' is GH¢80.8 billion but on page 11 in the Third Schedule of the Bill, there is “Other Government Obligations'' but the amount is GH¢72.7 billion.
That is why I have challenges with the different figures as to which is correct because, early on, we approved 80 billion but here in the Bill, we have 72 billion.
Mr Speaker 10:27 p.m.
Yes, I agree with you. I am saying that in the Report, the GH¢129, 032, 804,201 is estimated expenditure in the year 2021. Then they continued by saying; “The Committee noted that GH¢80,869,525,482 would constitute payments of Other Government Obligations whiles GH¢72 million will cover discretional payments”.
So, they just lumped them together and I am saying that they should separate the two so that we see --
Mr Avedzi 10:27 p.m.
Mr Speaker, the point I am making is that I do not have any difficulty with the difference in the GH¢129 billion and the GH¢80 billion; the difference will go into other discretionary payments. However, the GH¢80 billion that is stated in the Report should reflect in the Bill that they brought to us as other government obligations but in the Bill, the other government obligations is reading GH¢72 billion.
Mr Speaker 10:27 p.m.
Yes, Hon Minister responsible for Finance, is there another issue? Let us take the issues and then we come back to the Hon Minister.
Mr Edward A. Bawa 10:27 p.m.
Mr Speaker, we are seated here without copies and so, we are not following all that is being done. So, we are just listening to people talking and we do not even know what is being talked about.
Mr Speaker 10:27 p.m.
Hon Member, you should have drawn our attention to it long ago, because I have a copy and -- Table Office, please ensure that all Hon Members get copies of the Appropriation Bill.
[Pause] --
Hon Member, please respect the mace.
[Pause] --
Hon Members, do you have copies now?
Some Hon Members 10:27 p.m.
Mr Speaker, no.
[Pause] --
Mr Speaker 10:27 p.m.
Hon Members, the Third Schedule. The Hon Deputy Minority Leader raised an issue with the figure captured under other Government Obligations and that is not what we approved in the Committee's Report. We will need a response from the Minister responsible for Finance.
Mr Kyei-Mensah-Bonsu 10:27 p.m.
Mr Speaker, the Hon Ranking Member would relate to that. We were trying to fish it out where the addition to that is situated. So, we are in communication with them but the Hon Ranking Member has just come and so, let us listen to him.
Mr Speaker 10:27 p.m.
Are you informing the House that the answer is with the Hon Ranking Member?
Mr Kyei-Mensah-Bonsu 10:27 p.m.
Mr Speaker, I have not said so.
Mr Speaker 10:27 p.m.
What have you said?
Mr Kyei-Mensah-Bonsu 10:27 p.m.
Mr Speaker, the point I am making is that we were trying to resolve it and I had to come in here and he was part of the team and that is why I am saying that because he has just entered anew, let us listen to him. He is part of the Committee that worked on it, I am not saying that the answer lies in his mouth.
Mr Speaker 10:27 p.m.
Well, but I threw the question to you and you had to provide the answer. Now, you are saying that we should listen to the Ranking Member.
Hon Ranking Member, please, let us hear you.
Mr Forson 10:37 p.m.
Mr Speaker, the problem we have as the Hon Deputy Minority Leader tried to explain is a classificational matter.
Mr Speaker, you would notice that above the Other Government Obligations, we have an item called the multi-sectorial, for instance, is part of the Other Government Obligations but they have decided to break it down and take it out of the total of Other Government Obligations and created a separate line for multi-sectorial and multi-sectorial being subscription, contingency, general government
services which are all part of Other Government Obligations Estimate as approved. So, the GH¢ 80 billion includes multi-sectorial. Mr Speaker, so if we take the GH¢72 million from the multi-sectorial then we would get it.
We also noticed that the total actually adds up to the total appropriation of GH¢129 billion. So, in terms of the total, nothing is missing. It is only classification issues that maybe they have moved an item that should have originally been part of the Other Government Obligations and created a separate line-item for it, but as long as the total is concerned, it balances and that is all right.
Mr Speaker, thank you.
Mr Speaker 10:37 p.m.
Very well.
Fourth Schedule -- Summary of Expenditure by Programme, Economic Item and Funding.
Question put and amendment agreed to.
Resolved Accordingly.
First Schedule to Fourth Schedule ordered to stand part of the Bill.
Mr Speaker 10:37 p.m.
The Long Title.
The Long Title ordered to stand part of the Bill.
Mr Speaker 10:37 p.m.
Hon Members, this brings us to the end of the Consideration Stage of the Appropriation Bill, 2021.
Item numbered 30 - Motion.
Hon Minister responsible for Finance?
Suspension of Standing Order 131(1)
Minister responsible for Finance (Mr Osei Kyei-Mensah- Bonsu) 10:37 p.m.
Mr Speaker, I believe we are very clear in our minds about the involvement of the multi-sectorial and GRA commitments which come to GH¢8 billion and that is what affected it to raise to GH¢80 billion.
In this regard I beg to move that notwithstanding the provisions of Standing Order 131(1) which requires that when a Bill has passed through the Consideration Stage, the third reading thereof shall not be taken until at least twenty-four hours have elapsed, the Motion for the third reading of the Appropriation Bill, 2021 may be moved today.
Ranking Member (Mr Casseil A. B. Forson): Mr Speaker, I beg to second the Motion.
Question put and Motion agreed to.
Resolved Accordingly.
Mr Speaker 10:37 p.m.
Item numbered 31 -- Motion.
Hon Minister responsible for Finance?
BILLS -- THIRD READING 10:37 p.m.
Mr Speaker 10:37 p.m.
Hon Majority Leader, any guidance?
Mr Kyei-Mensah-Bonsu 10:37 p.m.
Mr Speaker, I believe we have finished with the programmed Agenda for today and so you may call for the closing remarks from the Hon Minority Leader and I would follow suit.
Mr Speaker 10:37 p.m.
Hon Members, before we move to the closing remarks, I would have to take you back to item numbered 2 -- Formal Communications by the Speaker.
I have a Communication from His Excellency the President.
Communication from the President
Mr Speaker 10:47 p.m.


The documents are attached, and I do not intend to read all the contents of the message. And so I call on the Hansard Department to capture it in its totality, and I would end with “Accept the assurances of my highest consideration.”

So we have the Report from H. E. the President on the state of a staff in the Presidential Office.

Hon Members, I now read a formal Statement from me to the House. This is in respect of the petitions that have been laid by Hon Mahama Ayariga on Monday, 22nd March, 2021.

Formal Statement of the Rt Hon Speaker in Respect of Petitions laid bythe Hon Mahama Ayariga

on Monday, 22nd Day of March, 2021

Introduction

1. Hon Members may recall, that on Monday 22nd March, 2021, I gave my ruling on the objections raised to the petitions that I had admitted and which were consequently laid on Table by the Hon Mahama Ayariga.

2. On the day of laying of the Petition on the Table, objections were raised as to the appropriateness of the procedure adopted by Mr Speaker and the Hon Member and also on the content of the petitions which were argued to be sub judiced.

3. I have decided that in the light of the varied opinions that have been expressed on the matter, it is necessary for me to provide to the House my well-reasoned view on the issue.

4. Hon Members, in arriving at my conclusions and my ruling, I was guided by the following considerations:

i. Whether the procedure adopted by me in admitting and permitting the laying of the petitions were valid within the rules of the House; and

ii.Whether Parliament may consider a petition which contains similar or same facts pending in a suit before a court of competent jurisdiction- the Sub Judice rule.

ISSUE 1

Whether the procedure adopted by me in admitting and permitting the laying of the petitions were valid within the rules of the Standing Orders of Parliament?

5. Hon Members, Order 76 of the Standing Orders of Parliament (2000) regulates the issue of petitions before the House. The provisions of the order are further elaborated in Appendix A of the Standing Orders.

6. It provides that an application for Parliament to consider a matter other than a Paper, shall be in the form of a petition which shall be presented by a Member of Parliament. That Member is under a duty to ensure compliance with the Order and Appendix A.

7.The provisions of the Order requires the following prerequisites to be undertaken by the Member before the petition is laid before the House:

i. The Member must indicate his name at the beginning of it; and

ii. The Member must give notice of his intention to present the petition by entering his name on the notice paper reserved for that purpose.

8. As regards the Petition itself, the Orders provide a style in which the petition may be drawn and further provides guidance as to its form. Appendix A provides that:

i. The petition be signed or thumb-printed by at least one person;

ii. The person signing a petition must write his address;

iii. The petition be written in the English Language.

iv. A petition must be signed by parties whose names are appended;

v. The petition, if by a body corporate, be under its common seal;

vi. The petition be without erasures or interlineations;

vii. The language of the petition be respectful, decorous and temperate; and

viii. The petition must contain a prayer at the end of it stating the general objective of the petitioner.

9. In presenting the petition, the Member in whose name the petition is presented to the House, is required to confine himself to

i. A statement of the parties from whom the petition comes;
Mr Speaker 10:57 p.m.


ii. The numbers of signatures supporting the petition;

iii. The requests being sought for in the petition.

10. After the presentation of the petition, the Speaker shall order that the Member lays the petition on the Table without Question put. The Member, may however, also move a Motion that the petition be read, printed or referred to a Committee. Such a Motion has to be duly seconded before the Question is put on that Motion.

11. It follows that where a Member presents a petition, there are two possible routes to be taken by the Member. That is, where the petition is laid upon the Table without Question put and, where the Member moves a Motion for the petition to be read, printed or referred to a Committee, which requires that the Question be put.

12. In the event that the Member opts for the laying of the petition on the Table, the Standing Orders do not make any provision for actions that may be taken by Parliament after.

13. In effect, while the Standing Orders provide for the form or procedure that a petition may take and

subsequently be presented before the House, it does not provide for or regulate the actions that Parliament may take on the petition nor the powers that Parliament may exercise in that regard as to where a petition is laid on the Table.

14. In line with this, Hon Members it is my opinion and Ruling that,

i. To the extent that the Hon. Member complied with the provisions of Order 76 and Appendix A of the Standing Orders, the admission of the petition by me and the subsequent laying of the petition on the Table by the Hon. Member was within the Standing Orders.

ii. In the absence of clear provisions in the Orders regarding action to be taken after a petition is laid on the Table, I, may, pursuant to Order 6, provide for actions to be taken and the procedure to be adopted after the laying of the petition at the Table.

ISSUE 2

Whether Parliament can consider a petition which contains similar or same facts pending in a suit before a

court of competent jurisdiction- the Sub Judice rule

15. Hon Members, the term “sub judice” is a rule of court which literally interpreted means “under judicial consideration” or “before the Court or Judge for determination”.

16. At its most basic, the rule limits comment and disclosure relating to judicial proceedings in order not to prejudice the issue, influence a jury or affect the eventual determination of the matter before a judicial body so as to not render the eventual decision brutum fulmen to wit, “empty boast”. The breach of the rule, is often enforced by the court through its power of contempt.

The rule does not appear to apply prior to the commencement of proceedings before a judicial body or after the proceedings are terminated. It may however, apply when proceedings are imminent.

Hon Members, our Supreme Court has in the case of the Republic v Bank of Ghana & 5 Ors; Ex Parte Benjamin Duffour (unreported, 2018) noted that a matter is sub judice when a person

engages in an act or omission which tends to prejudice or interfere with fair adjudication of a case.

Historically in Ghana, the rule has been applied to prevent lawyers, media persons and other parties from publicly commenting on matters in respect of which they are appearing before the Courts or matters which are pending in the courts.

For the purposes of Lawyers, this has been codified under the Legal Profession (Professional Conduct and Etiquette) Rules, 2020 (L.I. 2423), which provides in its Regulation 38 that “a lawyer who is participating or has participated in the investigation or litigation of a matter that is still pending before a Court shall not make an out of court statement or grant an interview to the media on the matter.” Also, Regulation 40 of the same L.I. provides that when a lawyer acts as a prosecutor, he or she shall refrain from making extrajudicial comments that have a substantial likelihood of heightening public condemnation of the accused.

The rule has also been applied in a limited manner to protect the identity of minors in proceedings before the Courts. For instance, article 39 of the Children's Act of 1998 (Act 560) states that ‘No person shall publish any information that may lead to the
Mr Speaker 10:57 p.m.
identification of a child in any matter before a Family Tribunal except with the permission of the Family Tribunal'.
Scope of Parliamentary Powers
Hon Members, as noted, Order 76 of the Standing Orders, and its associated Appendix A regulates the issue of petitions before the House. However, while Order 76 and Appendix A regulates the form a petition should take, and the procedure through which the petition may be laid on the Table as well as when a Question on it may be put, the Orders are silent on the substantive issues or the scope of matters a petition may relate to.
It is worth noting, however, that under the 1992 Constitution, the legislative powers of Parliament are only subject to express limitations placed on it by the Constitution. As it concerns the subject of petitions that Parliament may receive, no such limitations exist in the Constitution. Similarly, Parliament has not passed any law restricting its own powers in this regard.
To the contrary, the Constitution contains several provisions, which when read together and in context, confirms that in order for the efficient performance of its functions,
Parliament must have the authority to inquire into any matter of public interest without substantive limitation. In particular,
a. Under article 103, Parliament has the power to “investigate and inquire into the activities and administration of ministries and departments as Parliament may determine; and such investigation and inquiries may extend to proposals for legislation”.
Article 115 provides that “there shall be freedom of speech, debate and proceedings in Parliament and that freedom shall not be impeached or questioned in any court or place out of Parliament”; and
b. Under article 298 of the Constitution, Parliament is vested with all residual powers, to act on any matter which is not expressly or by necessary implication provided for by the Constitution.
Hon Members, it follows that, in Ghana, the scope of issues that may be the subject of a petition is unlimited either in law or by parliamentary practice.
In fact, the necessity of maintaining the power of Parliament to inquire into any matter, without being bound by any undue restrictions, including in relation to the sub judice rule has long been judicially recognised by the common law courts. For instance, in the seminal case of Stockdale v. Hansard of 1837, the Court stated that the legislature was “the grand inquest of the nation, and may inquire into all alleged abuses and misconduct in any quarter, of course in the Courts of Law, or any of the members of them.” (emphasis provided).
Similarly, in the 1845 decision of Howard v Gossett, the Court emphasised, when discussing the scope of powers of the legislature that, members of the legislature are “the general inquisitors of the realm”.
The Court further added that
“I fully admit, it would be difficult to define any limits by which the subject matter of their inquiry can be bounded: It is unnecessary to attempt to do so now: I would be content to state that they may inquire into everything which concerns the public … for them to know; and they themselves, I think are entrusted with the determination of what falls within that category.”
This position finds echo in Ghana's Supreme Court, which in the seminal case of Tuffuor v Attorney-General

GLR 637 @651, took the position that

“…. The courts do not, and cannot, inquire into how Parliament [goes] about its business. These constitute the state of affairs, as between the legislature and the judiciary which have been crystallized in articles 96, 97, 98, 99, 103 and 104 of the Constitution. Of particular importance to us are the provisions of article 96 of the Constitution. They confer on Parliament freedom of speech, of debate and of proceedings in Parliament. The article also states categorically: “that freedom shall not be impeached or questioned in any Court or place out of Parliament.” The courts cannot therefore inquire into the legality or illegality of what happened in Parliament.”

It is worth considering then whether this view of the constitutional authority of Parliament violates the constitutional powers of the Judiciary. As noted, in Ghana, the substantive powers of Parliament are only limited by the Constitution. In the absence of express or necessarily implied limitations on its powers, Parliamentary authority cannot be said to be otherwise limited.
Mr Speaker 11:07 p.m.


That said, there is no express or necessarily implied provision in the constitution that binds Parliament from commenting on matters before the Courts. Similarly, the Constitution does not make the exercise of Parliamentary powers subject to the exercise of Judicial powers. It bears emphasising also that the principle of Separation of Powers which underpins the 1992 Constitution recognises that the Legislature and the Judiciary are distinct arms of government with distinct powers and spheres of the exercise of the powers.

That notwithstanding, the 1992 Constitution contemplates that in the exercise of constitutionally assigned powers, neither branch will go out of its way to frustrate or undermine the powers of the other. In this regard, it is open to either branch to accord the other some level of respect or deference that ensures that the exercise of constitutional powers is not undermined.

In addition, the Constitution does not preclude Parliament from exercising its discretion to limit the scope of matters that may be the subject of petitions in order to ensure that the exercise of judicial authority is not undermined.

In this regard, however, it is submitted that any decision by Parliament, either through its standing orders or through an Act of Parliament to limit the scope of issues that may be brought to its attention or investigated by Parliament by way of a petition can only be through the exercise of its own discretion.

In this connection, it is worth pointing out that while Parliament has not limited the scope of issues that may form the object of a petition, it has exercised its powers under article 110 which allows it to regulate its own procedure, to provide that in speeches before the House, “reference shall not be made to any matter on which judicial decision is pending in such a way as may, in the opinion of Mr. Speaker, prejudice the interest of parties to the action.” (Order 93(1)).

While this Order guards against parliamentary interference in cases under consideration before the Courts, it also confirms that, there is no existing blanket rule that forbids all references to all matters which are sub judice as the order is subject to the opinion of the Speaker.

This is further confirmed by prior parliamentary practice in respect of this Order.

The Speaker of the 7th Parliament of the Fourth Republic, on 19th November, 2019 had the opportunity to rule on the sub judice rule. In that instance, Mr. Speaker was invited to address the question of whether or not a Member may refer to a matter pending before a Court.

Mr. Speaker in his ruling noted that a Member is entitled to refer to a matter pending before a Court of competent jurisdiction as long as in making reference to that matter the Member does not seek to pass judgment or influence the matter. (see as reported in the Official Report 19th November, 2019. Vol. 108. No.

18)

In 2014, the Speaker of the 6th Parliament of the Fourth Republic, was invited to rule on the sub judice rule in relation to a Motion that had been moved on the floor of the House. The Speaker, based on search at the Court Registry by the Clerks-at- Table, ruled that a Motion that the House investigates the acquisition of Merchant Bank by Fortiz Equity will prejudice the parties to various cases actively pending before the courts on similar or same facts. (see as reported in the Official Report of 6th January, 2014. Vol. 86. No. 1).

The rulings of the Speakers reflects the efforts to balance the sub judice rule and Orders 2, 20, 21 and 93(1) of the Standing Orders, in a way that ensures that the hands of Parliament are not tied in such a way as would undermine its constitutional role as the “grand inquest of the nation”, or completely extinguishes parliament's constitutional right to discuss or inquire into any public matter.

Further to that, Order 93(1) and the rulings confirm that even though the House is not legally bound by sub judice rules, it has sought to balance its constitutional right to discuss any matter with the need to maintain respect for the Courts.

It is submitted that it cannot be said that all references to matters sub- judice even when they do not affect or prejudice the interest of parties to the action are forbidden ab initio.

Hon Members, I have quoted the practice in the United Kingdom House of Commons, the practice in India at the Lok Sabha and in Canada. I have quoted them in extenso and the full context of the ruling is available for any Hon Member who may be interested to go through it.
Mr Speaker 11:07 p.m.


Practice in other jurisdictions

In the United Kingdom, the House of Commons has recognized that the privilege of freedom of speech in Parliament places a corresponding duty on every member to use the freedom responsibly. The duty is all the greater now that the debates of the two Houses may be broadcast live anywhere in the world.

The UK Parliament has recognised that due to its particularly authoritative position, and the public interest generated by its proceedings, it is important that a debate, a committee hearing, or any other parliamentary proceeding should not prejudice a fair

trial, especially a criminal trial. In light of this, the exercise of parliamentary discretion to limit debating matters which are sub judice are more tightly observed in criminal trials rather than civil trials.

However, because the observance of the rule proceeds from parliamentary discretion, rather than obligation, it is not treated as an absolute. In the House of Commons, the rule may be waived at the discretion of the Chair and, in the House of Lords, by the Leader of the House. (see Erskine May's Treatise on the Law, Privileges, Proceedings and Usage of Parliament (24th Edition).

On 23rd July, 1963, the UK House of Commons formally adopted a non- binding resolution which sets out its resolve to observe the sub judice rule, subject always to the discretion of the Chair and to the right of the House to legislate on any matter.

However, this Resolution was modified subsequently in 1972, to provide that “notwithstanding the Resolution of 23rd July, 1963 and subject to the discretion of the Chair reference may be made in Questions, Motions or debate to matters awaiting or under adjudication in all civil courts, including the National Industrial Relations Court, in so far as such

matters relate to a Ministerial decision which cannot be challenged in court except on grounds of misdirection or bad faith, or concerns issues of national importance such as the national economy, public order or the essentials of life”.

The 1972 modification also added that “in exercising its discretion the Chair should not allow reference to such matters if it appears that there is a real and substantial danger of prejudice to the proceedings”.

The UK parliamentary practice reflects the substance of Order 93(1) which provides that in a debate on the floor of the House, reference shall not be made to any matter on which judicial decision is pending in such a way as may, in the opinion of Mr Speaker, prejudice the interest of parties to the action.

The Parliament of India, which is largely shaped on the Westminster model of Parliament has also adopted the sub judice convention through its own rules of practice and procedure. Rule 352(i) of the Rules of Procedure and Conduct of Business in the Lok Sabha prohibits Members of Parliament from addressing “any matter of fact on which a judicial decision is pending”.

In this jurisdiction also, the rule is subject to the discretion of the Speaker, who may disallow motions, resolutions and questions which, in his learned opinion, breach the sub judice rule. He may also allow a discussion on a matter which is sub judice in the instance of overriding public interest, since, as referred to earlier, the rule is a self - imposed restriction.

In Beauchesne's Parliamentary Rule and Forms of House of Commons of Canada (6th Edition), the learned editors indicated that in Canada, Members of Parliament are expected to refrain from discussing matters that are before the courts of record. According to the editors, the rule is a voluntary restraint imposed by the House upon itself in the interest of justice and fair play.

Hon Member, the sub judice rule has been applied consistently to motions, questions and references in debates in the House, however, unlike in other jurisdictions where the practice has been codified either by the adoption of Standing Orders (as in India) or by way of resolution (as in the House of Commons in England) there has been no definitive guidance from the Supreme Court of Canada on the nature and scope of the
Mr Speaker 11:17 p.m.


6. Hon James Klutse Avedzi -- Member

7. Hon Cassiel Ato Forson -- Member

8. Hon Isaac Adongo -- Member

9. Hon Elizabeth Ofosu-Adjare (Mrs.) -- Member

Hon Members, this Committee is to sit during the recess, consider the two petitions, and report to the House at the Second Meeting.

I have received further petitions, and I have admitted them and referred them to the Table Office to be programmed for the consideration of the House.

Hon Members, I have taken my time to do this for good reason. This would guide the Committee, and our deliberations on the new Standing Orders, and I would want this in the Official Report on the House. Anybody who has any issue with it is at liberty to take it up at the proper quarters.

With this, I thank Hon Members for your patience and endurance.

I will call on the Hon Leaders to now give their closing remarks. Thank you so much.
Mr Kobina Tahir Hammond 11:17 p.m.
Mr Speaker, just before the Hon Leaders start to speak, I need a little clarification for the sake of completeness of what you said. Mr Speaker, in your judgement ruling, you made mention of the famous phrase, brutum fulmen. If my understanding of that is right, you do not have to make a decision which eventually proves to be hopeless, if not useless.
Mr Speaker, if we go by what you have directed, if your Committee makes a decision and subsequently, say, the Supreme Court makes a decision which is contrary to what we have adjudicated over here in this House --
Mr Speaker 11:17 p.m.
Hon Member, do not anticipate. Wait. When we get there.
Mr Hammond 11:17 p.m.
Mr Speaker, I take it that our Standing Orders are now completely of no use.
Mr Speaker 11:17 p.m.
I am very clear in my mind. The issue we are addressing is whether the admission of the petitions were proper or not. That is it.
The second is for the Committee to go through it. When during the debate, any of you violates Standing Order 93(1), the Speaker is there to put the person in line. So, please, let us move on.
Hon Minority Leader?
CLOSING REMARKS 11:17 p.m.
Minority Leader (Mr Haruna Iddrisu) 11:17 p.m.
Mr Speaker, let me thank you for the opportunity.
Mr Speaker, the First Meeting of the First Session of the Eighth Parliament officially ends today, Wednesday, 31st March, 2021. Mr Speaker, this Meeting though exciting, nonetheless left some sore memories which as a House we cannot be proud
of and we should all commit that these events are never repeated.
Mr Speaker, the 8th Parliament was inaugurated on the 7th January, 2021 with the two main Parties, the National Democratic Congress (NDC) and the New Patriotic Party (NPP), having equal representation in the House (137 each) with one independent Member. This Parliament has been described by political scientists and political observers as a hang-parliament, the first of its kind since independence.
The present representation in the House is a message from Ghanaian voters of their displeasure at the excessive partnership exhibited in the previous Parliaments. They accordingly voted for cooperation and collaboration between the two Parties in tackling the challenges that confronted the nation. I hope and pray that as a House we will not disappoint them.
As I indicated in my presentation at the Induction Seminar for MPs, there are some provisions of the Constitution that require the approval of certain legislative measures by the votes of majority of all Members of
Minority Leader (Mr Haruna Iddrisu) 11:17 p.m.


the House. Some of these include the power to waive or vary a tax under article 174(2) and the power to raise a loan under article 181(1) of the Constitution.

Since the ruling Party cannot guarantee the presence in the House and at all times, all its Members and the Independent Member, it becomes imperative for the Leader of Government Business to at all material times court the support of the Minority in respect of Government business before the House.

The imperative for dialogue, accommodation, compromise, etc is inevitable with the current numbers in the House. I therefore urge my colleagues on the Other Side of the divide, particularly the Majority Leader and Leader of Government Business to consult more than ever before.

Mr Speaker, the challenge of the present Parliament is not only with the equal strength of the two dominant Parties, but also the number of new Members in the House. A total of 151 Members, representing 55 per cent are new Members as compared to a total of 122 or 44 per cent during the 7th Parliament. This implies that at the turn of every new Parliament, over 40 per cent of the Members are new.

We however, take solace in the fact that there was a marginal increase in women representation from 38 in the last Parliament to 40 in the current Parliament with an interesting even split of 20 each for the NDC and NPP. This notwithstanding, representation of women in our Parliament still remains relatively low (only 14.5 per cent) and we must all work collectively to increase the numbers.

Mr Speaker, the unfortunate high attrition rate of Members is affecting the imperative of building a strong Parliament and its implications for good governance. Parliamentary democracy thrives on experience, and the House is strengthened and effective when it has a corps of experienced legislators.

As I have indicated elsewhere, and I know Mr Speaker has also raised this matter at a number of fora, the two main parties must do everything legitimately possible to protect the Sitting Members of Parliament, especially those who dedicate majority of their time to parliamentary duties. That is the only way we can encourage Members to spend time in the Chamber and to commit to parliamentary business generally.

Mr Speaker, it is particularly disheartening to see some Members serve only one term and exit. The first term is a learning period and for Members to appreciate the practices, procedures and nuances of the House and to apply same in the succeeding Parliaments. Exiting after the first term means the State is not deriving value from the resources used in inducting and training these new Members.

Mr Speaker, as I indicated earlier, this Meeting was exciting but there were some actions and inactions that damaged the image and reputation of this House.

Mr Speaker, the beginning of the life of the 8th Parliament witnessed your election as its the Speaker. It is the first in the history of the 4th Republic and I dare say the first since Independence, that a Member of the opposition Party is elected to preside over the House. This is no doubt good for our democracy and for good governance; it gives effect and meaning to the principle of checks and balances and enhances our democratic culture and credentials internationally.

Mr Speaker, your election was however not without its own drama; a tragic drama that I must say marked the day of shame for the House; a day

that the reputation and image of this House sank to its lowest ebb. We witnessed some depressing scenes of near chaos, the snatching of ballot papers and worse of all, an invasion of this debating oval by the Military, defying an express instruction by the Marshal not to invade the House.

Mr Speaker, it is shocking that an insistence on compliance with the Standing Orders of the House and in particular, Orders 9 and 110 relating to the election of the Speaker and secret voting could foment such disorder in the House leading to the unruly invasion of the House by the Military.

Mr Speaker, opinion leaders, civil society and well-meaning Ghanaians have expressed their misgivings and disquiet about the happenings of the House on the night of 6th January, 2021 and some have gone further to condemn same in no uncertain terms. Parliament's name and image have been severely battered and the House needs to take urgent steps to repair its damaged reputation in order to engender public confidence and trust in what we do.

It is in the light of this that I will call for an urgent investigation into the circumstances leading to the election of the Speaker on 7th January, 2021 with particular emphasis on the
Minority Leader (Mr Haruna Iddrisu) 11:27 p.m.
invasion by the Military which I consider an attempted coup d'état against our parliamentary democracy.
Mr Speaker, one of the other principal events of 7th January, 2021 was the swearing-in of the President- elect and Vice President-elect. Even though the events leading to the election of Mr Speaker nearly marred the event, the two sides were able to work harmoniously to see to a successful swearing-in ceremony. That is evidence that where there is cooperation and mutual respect, a lot can be achieved within a short space of time.
Mr Speaker, the events of 7th January is a reminder that we may need some amendment to our Constitution. It is my respectful view that the transition period between 7th December and 7th January is rather too short to plan an effective transition of power between Administrations especially in cases where one Party is handing-over to another Party.
Additionally, the time between the election of the Speaker and swearing- in of Members-elect on the one hand, and the swearing-in of the President- elect and Vice President-elect on the other, requires some tinkering to allow
for space to accommodate any unlikely delay in the process of electing the Speaker as happened in the present case.
Mr Speaker, in the course of the Meeting, you referred to your Appointments Committee, a list of nominees by the President for appointment as Ministers of State. I wish to take this opportunity to commend the First Deputy Speaker and Chairman of the Appointments Committee and its Members for the thorough and diligent work done on the referrals. I can attest that the scrutiny process was much more thorough as compared to the work done by the same Committee in the previous Parliament. It is an expression that we are indeed growing in our democratic journey.
Mr Speaker, I am aware that a section of the public was not too pleased with the outcome of the decision of the House in approving the nominees of the President. We recognised the right of the public to be disappointed and we will continue to work within the Rules of the House to meet the aspirations and wishes of many Ghanaians as the Rules and Practices of the House will permit.
Mr Speaker, in accordance with article 179, the Budget Statement and Economic Policy of the Government
for the 2021 Financial Year was presented to Parliament by our own Majority Leader and Leader of Government Business and Minister for Parliamentary Affairs on the authority of the President.
Mr Speaker, as a House, we were all very proud of the confidence reposed in him by the President in selecting him to present to Parliament, the Budget Statement and Economic Policy of Government. This pride was however short lived as it turned out that the President had placed a cap on the budgets of Parliament and the Judiciary.
The tone of the letter signed by the Secretary to the President communicating the budget cut was not in good taste and was authored without regard to the clear provisions of the Constitution and the Parliamentary Service Act of 1993 (Act 460), as amended. It was therefore appropriate that the Rt Hon Speaker communicated the disapproval of the House, to the content of the letter to the Secretary to the President. As a House, we need to protect and guard our pride of place and the response by you, Mr Speaker was the most apt and appropriate.

Mr Speaker, one of the issues that was evident in the ensuing debate on the Motion to approve the 2021 Financial Policy of the Government was the rising public debt and the lack of transparency in reporting the public debt. Mr Speaker, the current public debt stands at 76.08 per cent of GDP, the worse in the Country's history. The rate of increase within the past four years is so alarming to court the concern of this House.

The debt as at the end of 2016 was GH¢120.39 billion which represent 55.97 per cent of GDP. Unfortunately, as at the end of 2020 the debt had increased to GH¢291.61billion, representing 76.08 per cent of GDP. The rate of increase is quite alarming and this House, as the protector of the public purse, must call the Government to order before we head back to HIPC.

Mr Speaker, during the debate on the said Motion, I further raised concern about the fact that the 2020 Annual Debt Report was not laid immediately before or after the reading of the Budget Statement. The Report was only laid today, more than a week after the conclusion of the debate. The availability of the Debt
PAPERS 11:27 p.m.
Mr Speaker 11:27 p.m.
It is now the turn of the Hon Majority Leader and Leader of the House.
Majority Leader (Mr Osei Kyei-Mensah-Bonsu) 11:37 p.m.
Mr Speaker, I am grateful for the opportunity to make these few remarks as the House prepares to adjourn sine die.
Mr Speaker, the First Meeting of the First Session of the Eighth Parliament which commenced on Thursday, 7th January, 2021, ends today, 30th March, 2021. As usual, we must express profound gratitude to God Almighty for journeying with us safely to the end of the Meeting in the midst of the COVID-19 pandemic. We humbly implore Him to endow us with the spirit of wisdom and togetherness as we strive to transform progressively, the fortunes of this great country of ours.
Mr Speaker, the House has diligently undertaken quite a number of eventful obligations in this Meeting. The Eighth Parliament was officially inaugurated on 7th January, 2021. The events leading to the election of the Speaker must be buried in the sands of history. The House held 35 Sittings within an eleven (11) week period. Permit me Mr Speaker, to
highlight some of the businesses transacted by the House during this Meeting. The Meeting commenced with the coronation of you, Rt Hon. Alban Sumana Kingsford Bagbin as Speaker of the Eighth Parliament of the Fourth Republic after having served as a Member of Parliament for twenty-eight years spanning the First Parliament to the Seventh Parliament (6th term Member of Parliament for the Nadowli/Kaleo Constituency and a one term Member of Parliament for the Kaleo Constituency).
Indeed, this is the first time in the annals of our history that the Speaker of Parliament is from a Political Party other than the one in government. Once again, let me take this opportunity to congratulate you on your assumption of the position of the Speaker of the Eighth Parliament.
Hon Members of Parliament (then elect) of the Eighth Parliament subscribed to the Oath of Allegiance and Oath of Secrecy which was administered by your good self. The House, thereafter, elected the First and Second Deputy Speakers which ushered in the Hon Member for Bekwai Constituency, Mr Joseph Osei -Owusu as the Hon First Deputy
Speaker and the Independent Member for Fomena Constituency, Hon Andrew Amoako Asiamah, as the Hon Second Deputy Speaker.
With Parliament duly inaugurated, Nana Addo Dankwa Akufo-Addo (President-elect) and Alhaji Dr Mahamudu Bawumia (Vice- President-elect) were sworn into office as President and Vice-President respectively for a second term as stipulated by article 57(3) of the 1992 Constitution. This event took place within the precincts of Parliament. It was only the second time in the 4th Republic that such an event has happened within the precincts of Parliament.
Mr Speaker, as you are aware, the Eighth Parliament of the Fourth Republic has as many as 122 Hon Members elected to the House for the first time. As has been the practice of previous Parliaments, the House, under your leadership, organised an Induction and Orientation Seminar to assist Hon Members of Parliament, particularly fresh Members, to understand the basic rudiments of Parliamentary Practice and Procedure to enable them perform their constitutional mandate effectively and efficiently.
Majority Leader (Mr Osei Kyei-Mensah-Bonsu) 11:37 p.m.


iii. Penalty and Interest Waiver Bill, 2021.

iv. Income Tax (Amendment) Bill, 2021.

v. Energy Sector Levies (Amendment) Bill, 2021.

vi. COVID-19 Health Recovery Levy Bill, 2021.

vii.Ghana Infrastructure Investment Fund (Amendment) Bill, 2021.

The House debated and passed the Appropriation Bill after a thorough consideration to give government the authority to spend an amount of GH¢129,032,804,201.00 in the 2021 Financial Year. The six (6) other referrals to the Finance Committee were also debated upon and passed by the House.

Eleven (11) Annual Statements by Audit Committees of various Agencies; four (4) Budget Performance Reports in respect of the Ministry of Planning, Ministry of National Security, Ministry of Roads and Highways and the Office of the Auditor-General and the Ghana Audit Service; four (4) Annual Reports including the Annual Report on the Petroleum Funds for the 2020 Fiscal

Year and the Annual Public Debt Management Report for the 2020 Financial Year; an Interim Trade Partnership Agreement between the Government of the Republic of Ghana, on one Part, and the United Kingdom of Great Britain and Northern Ireland on the other part; among others, were also laid before the House and referred to the appropriate Committees for consideration and report.

I entreat the various Committees to endeavour to consider the referrals made to them during the recess to enable the House deliberate on them during the Second Meeting of the Eighth Parliament.

Mr Speaker, during the Meeting, about thirty-eight (38) Statements admitted by you were made by colleague Members/Ministers to commemorate important national/ international events. About seventy- one (71) Committee Sittings were recorded during the Meeting.

Permit me Mr Speaker, to comment on the bizarre events that occurred in the House in the early hours of Thursday, 7th January, 2021 during the election of the Speaker of the Eighth Parliament, which was considered by the citizenry as a blight on the image of our Parliament. We as a House, take collective

responsibility of this regrettable action. We need to work towards redeeming our image to gain back the confidence and trust of the people we represent. Mr. Speaker, never again should this House witness such occurrence.

Fortunately, all Members of this House have been provided with copies of the Code of Conduct for Members of Parliament, which was adopted by the Sixth Parliament. I entreat colleagues to peruse the document and get acquainted with the ethics of the House. The Code of Conduct, if strictly adhered to by Members, will go a long way in changing the negative public perception of this Parliament.

Mr Speaker, two petitions relating to matters that are being dealt with in the courts of Ghana came to be ferried to Parliament for Parliament to probe into the pith of the matters before court. Some of us disagreed with the Speaker's acceptance of the petitions to be considered by the House and we did not mince words.

At the end of it, the Speaker caused a 7-member Committee to be constituted to determine the appropriateness or otherwise of Parliament considering a matter that

is before the courts. The House awaits the Report from the 7-member Committee. It is anticipated that democracy will be afforded further illumination when the House comes to debate the Report.

Mr Speaker, in spite of the few unfortunate occurrences, it is important to acknowledge that we have had a fruitful discourse on this Meeting. I therefore take this opportunity to express my appreciation to you and your Deputies for the generally efficient manner in which the business of this Meeting have been conducted. I commend you and your two Deputies for this hard work and thus have confidence that you will discharge your role as Speaker guided by demonstrable firmness and impartiality.

I thank the Minority Leader for his cooperation.

Mr Speaker, I also express my appreciation to the Clerk and his staff for working to enhance the business of the House.

Mr Speaker, the Parliamentary Press Corps deserves commendation for always ensuring that the business of the House and the activities of Parliament in general are brought to the doorsteps of Ghanaians.
Majority Leader (Mr Osei Kyei-Mensah-Bonsu) 11:37 p.m.


Mr Speaker, in a few days, Christians all over the world, will be celebrating the death and resurrection of our Lord Jesus Christ. Whilst on recess, our Moslem brothers and sisters would commence and end the Eid-ul-Fitr fasting and prayers. It is my fervent prayer that Ghanaians, Christians and Moslems would use these occasions to reflect on the need to love one another and to live in peace. It is only within an atmosphere of peace that we can develop our nation.

Mr Speaker, the COVID-19 pandemic did not spare the House of its ravages as it impacted on the discharge of the constitutional mandate of our Parliament during the Meeting. As Members of Parliament, our work requires us to often physically meet to transact the business of the House. As a result, quite a number of Members of Parliament and staff of the Parliamentary Service and ancillary staff of the Service tested positive for the virus after the House conducted a mandatory testing of all Members and staff.

Following this development, the House had to resort to Sitting on Tuesdays and Thursdays as a means of reducing the number of hours we meet as a collective body. Again, the

House had to be suspended for three weeks from 9th February to 1st March, 2020 as a measure of reducing the infection rate in the House.

As we rise today for the Easter break, I entreat all Members, likewise staff of the Parliamentary Service to continue adhering to the COVID-19 safety protocols. Members of Parliament should also continue educating their constituents on this deadly virus.

On this note, it is my hope that we will take time off our busy schedules during the recess period and have some rest in order to resume the Second Meeting, refreshed and poised to continue with the work entrusted to us by the good people of Ghana.

Mr Speaker, thank you very much for indulging me.

11.47 p.m. and 11.57 p.m.
Mr Speaker 11:37 p.m.
Hon Members, it is three minutes to 12midnight and so, I will summarise my Closing Remarks.
All too soon, we have come to the end of the First Meeting of the First Session of the 8th Parliament of Ghana. This meeting has indeed been very eventful and tiring and I will want
to thank all Members for their resilience and hard work in ensuring a successful end of this meeting.
I know that you will continue to work in your constituencies during this Easter break but I hope that you will find time to rest and come back more refreshed to continue with the work of the House.
I thank all Hon Members for the support they have so far given my colleague Deputy Speakers and I in handling the affairs of the House. It is my hope that we will continue to foster unity in the execution of the work of the House for the development and growth of our mother land Ghana.
This Meeting started with my election to the position of the 8th Speaker of the Parliament of the 4th Republic of Ghana. I must admit that the election process left much to be desired. It is generally expected that Members will exhibit qualities that are acceptable to the citizens of Ghana and will uphold the dignity of the House.
What happened brought the dignity of the House into disrepute. It is my fervent hope and prayer that such acts will not be witnessed again in the annals of our Parliament.
The Head of State, His Excellency, Nana Addo Dankwa Akufo-Addo was sworn into office for his second term after the inauguration of Parliament. Relations between the House and the Office of the President has so far been very cordial and I pray it will remain same as we continue to join forces to work for the betterment of the good people of Ghana. We will however, continue to ensure that the House is respected and well- resourced to perform its role creditably.
H. E the President has also had the opportunity to come before the House to present the State of the Nation Address. In the Address, he had the opportunity to outline his plans for the development of the country. It is up to the House to pass the necessary legislation to ensure the realisation of these plans. I am sure regardless of the composition of the House, we will be poised to approve of policies and legislation in support of these plans.
The depth of arguments that characterised the debate of the State of the Nation Address was very exemplary. I commend the new Members of Parliament for the confidence and depth of knowledge exhibited in this debate. I am sure my insistence on the effective use of the Standing Orders was of concern but I am glad that you took on the
Mr Speaker 12:07 p.m.
I cannot help but recollect the events of 7th January, 2021 because it has become a blot on the institution of Parliament. The sights and sounds of the morning of 7th January, 2021 should be an incident that we work together to consign to the dust bin of history, remove that blot and re- establish the integrity of the House. Beyond the events of 7th January, you will agree with me that a lot more has to be done to strengthen the integrity and independence of the Parliament.
May I take the opportunity to thank the Clerk and his staff for the hard work they continue to put in to ensure that the work of the House goes on unimpeded. We cannot thank them enough for the long hours and dedication they put in their work for the benefit of the House. The House is grateful.
The Parliamentary Press Corps cannot be left out as we appreciate all who have supported the House in diverse ways. They have supported us by creditably reporting on proceedings of the House. It is my desire to commit more funds to train and empower them to perform better. Even as we train the members of the Press Corps, I urge their employers
to grant them enough time in Parliament so that we benefit from the resources we invest in them.

My prayer is that you will all return to the business in this House after the recess, refreshed, energised, and with a deeper appreciation of the task that confronts us in this Parliament.

For the Christians among you, I wish you a Happy Easter and pray for renewal of your faith as you observe the death and the resurrection of Christ our Lord. I am also informed that our Muslim brothers and sisters will end the Ramadan when we are on recess.

For the meantime, I wish you all travelling mercies, God's guidance and an enjoyable but prayerful Easter season and Ramadan Mubarak.

So, Hon Members, I thank all of you for the patience and tolerance particularly, the endurance to stay from morning till a few minutes after 12 midnight.

Hon Members, I thank all of you for the patience and tolerance particularly the endurance to stay from morning till a few minutes after 12 midnight.

Hon Members, I thank you.

I have just a small request to make. I want to invite the Hon Majority Leader -- if he is minded to say it because I am sure during the recess, we would be receiving the nominees for the various Deputy Ministerial positions. I may want to ask for the consent of the House that if I so receive them, I should refer them to the Appointments Committee so that they could start the public hearings before we resume the Second Meeting. Then by the time we resume, the Reports would be ready for us to consider the nominations.

This is a request and not an imposition but I think it would facilitate the business of the House and that of Government. So, I want to get the sense of the House in respect of this matter. Am I on the right path?

Hon Majority Leader?
Mr Kyei-Mensah-Bonsu 12:07 p.m.
Mr Speaker, I have had some discussions with the Hon Minority Leader on this and I think it is good that the House vests in you the authority that once you receive the names of the nominees, you should not wait to summon Parliament to Sit in plenary before you communicate same to the House.
Mr Speaker, you may, on behalf of the House, refer same to the Appointments Committee, who could then sit and programme them. Mr Speaker, it does appear that because of the intended Ramadan for our Muslim brothers and sisters, it may become difficult even after they have done the programming to begin the vetting, but at least, the two weeks or so programming would have been done such that immediately we resume, in all likelihood on the 18th of May, we could begin in earnest with the vetting process.
I am informed that the fasting may end on 12th May or 13th May and both days would be non-working days so the wiser thing for us to do is to resume on 18th May and by which time we would have done the programming. So, immediately we resume, we could begin in earnest, with the vetting process.
Mr Speaker, so we vest in you, as we have agreed, the authority to refer the nominees to the Appointments Committee for them to begin their work. Thank you.
Mr Speaker 12:07 p.m.
Hon Minority Leader?
Mr Haruna Iddrisu 12:07 p.m.
Mr Speaker, my Hon Colleague, the Hon Leader of Government Business,
Mr Haruna Iddrisu 12:07 p.m.
consulted me on this matter and article 79(1) is instructive on this matter. Mr Speaker, I beg to quote:
“The President may, in consultation with a Minister of State, and with the prior approval of Parliament, appoint one or more Deputy Ministers to assist the Minister in the performance of his functions.”
We have just approved the Hon Ministers who can only function properly after today since we have passed the Appropriation Bill, 2021. I should assume rightly that the President would now be engaged in some consultations with the substantive Hon Ministers in the determination of the Hon Deputy Ministers.
Therefore, I have no objection to vest the power in you that should you receive such Communication from the President, you will remit same to the Hon Chairman of the Appointments Committee.
Mr Speaker, probably without consulting the Hon Chairman, we are further vesting in him also that when it is so referred to him, he can also

Mr Speaker, the Hon Chairman is hazarding that he may want to vet some of the nominees through a Zoom meeting or he would get the Appointments Committee to concur with him by Zoom. Mr Speaker, we would be available for that but as the Hon Majority Leader indicated -- at the Business Committee meeting, I indicated to him depending on COVID-19 issues, I may have to spend some days in Makkah. Depending on whether I am able to make it or not --

Mr Speaker, so we are vesting in you and I hope my Hon Colleagues on the Appointments Committee would wait for the Hon Chairman's directives, but he has the full powers to advertise and we can see if we can consider them appropriately.

Mr Speaker, once the Hon Majority Leader raised this, then maybe we can co-join an issue so that tomorrow we can take the same decision. In the absence of Parliament, when the President has to travel, he writes formally to you but Parliament may not be Sitting. Mr

Speaker, he writes to you for the elected representatives to be aware of his whereabouts and for the Vice President to act.

Normally, we will not be around so what is our position on that matter because as we received the communication -- All right, Mr Speaker, let me end it there.

Thank you.
Mr Speaker 12:17 p.m.
Hon Majority Leader, are you waiving your finger?
Mr Kyei-Mensah-Bonsu 12:17 p.m.
Mr Speaker, it is good that you stopped the Hon Minority Leader in his tract, otherwise, we do not know where he would lead us to. [Laughter.]
Mr Speaker 12:17 p.m.
Hon Members, we are masters of our own procedures.
That is just the procedure we are outlining because of the circumstances of the day. But I must insist that the hearing is public hearing, and so I do not want to hear about zoom or virtual hearing. That one is out of the question. It is public hearing.
Hon Chairman and members of the Appointments Committee should take note that it is public hearing.
Mr Joseph Osei-Owusu 12:17 p.m.
Mr Speaker, for the record, my suggestion is for zoom meeting for the Committee and not the consideration of nominees.
Mr Speaker 12:17 p.m.
Hon Chairman, I am not too sure, but not all your members were born before computer. -- [Laughter] -- I think some may not be compliant. So please crosscheck before you take that decision.
With this, I would proceed to adjourn the House sine die.
ADJOURNMENT 12:17 p.m.