Back in 2010, the Minister for Finance (and DPM) published The Persons With Disabilities (Income Tax Deductions and Exemptions) Order, 2010 whose aim is to exempt a part of the income earned by persons with disabilities from taxation.

The first 150,000/= of ones income per month is exempt from tax but any income above that is taxable. Expenses allowed by the Commissioner (allowable expenses) are upto a maximum of 50,000/= which may include admissions to hospital, prescription drugs, goods and services for the disabled persons' home care and the cost of disability related assisting devices.

The person seeking the exemption of tax ought to be registered with the National Council for Persons with Disabilities  ("the Council")- which is located at the Kabete Orthopeadic Centre opposite ABC Place on Waiyaki Way. The disabled person then makes an application to the Commissioner for Income Tax, who will then issue him with a tax exemption certificate - but if the Commissioner has any doubts as to the authenticity of the applicant or his application, he may require the applicant to appear before him for verification. However, before the Council will have to certify the individual's disability.

The tax exemption certificate will be valid for a period of three years. Interestingly, the disabled person is required to inform the Commissioner if there is anything that changes fundamentally in his life e.g. if one's disability is reversed.

If there's any fraud in the process of applying for the tax exemption certificate (such as omitting information that he knew he ought to have disclosed earlier) the applicant may expose himself to one year imprisonment or a fine of 10,000/=.

So hey, no more tunaomba serikali.