The budget for the fiscal year 2012/2013 has made special allocation of funds to certain groups in the society. The allocations are outlined below:

In regards to gender allocation, KES 300 million has been allocated towards the provision of sanitary towels for girls from poor families in primary schools.

Allocation to marginalized groups is as follows

• KES 4.4 billion has been allocated to orphans and vulnerable children.
• KES 1.0 billion has been allocated to deserving elderly persons, each expected to receive a monthly cash transfer of KES 2,000.
• KES 342 million has been allocated to severe physically challenged persons.
• KES 1.8 billion has been allocated to settle the last phase of Internally Displaced Persons (IDP).
• KES 2 billion has been set aside for famine relief programme.
• KES 925 million has been set aside for cash transfer for the urban poor.
• KES 2.1 billion has been allocated to school feeding programme covering the arid and semi-arid areas.
• KES 491 million has been allocated to labour intensive public works programmes to support youth employment.

The budget has also made certain taxation proposals that will be beneficial to marginalized groups. Such proposals include:

• Duty remission to producers of food supplement for use by infants and HIV/AIDs infected persons
• Exempt duty on inputs used in the manufacture of medical diagnostic kits
• Exemption on duty on imported inputs for use in beekeeping
• Duty on second hand clothes (mtumba) has been revert back to KES 1.1 million from KES 1.9 million per 20 foot container.
• Reduction in duty for food supplement from 10% to 0%
• Removal of duty on converters of analogue to digital television signals and ICT software
• Individual retirement benefit schemes barred from appointing corporate trustees related with their sponsors
• Amendment of the banking Act expressly making banks liable for the acts and omissions of their agents in relation to banking business with key interest in protecting the customers
• Empowering internal security minister to issue regulations requiring identification and traceability of all scrap metals.

Courtesy of the Institute of Economic Affairs Budget Guide