In a nationwide broadcast on 8 November 2020, Ghana's President addressed the nation on the progress made in the fight against the COVID-19 pandemic and the extension of time for incentives the Government is providing to frontline health workers as well as for the general public.

In the 8 November address, Ghana's President announced the extension of time for the following incentives for the frontline health workers and the general public, namely:

Frontline health workers:

1. Exemption from the payment of tax on their employment emoluments extended by three months to December 2020.
2. Additional allowance of 50% of their basic salary per month extended by three months to December 2020.

The general public:

1. Extension of the policy of free access to water for all households across the country until December 2020.
2. Extension of the Government's absorption of electricity bills for one million active lifeline customers until December 2020.
3. Reduction of the Communication Service Tax from 9% to 5%, effective September 2020.

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CONTACTS

For additional information with respect to this Alert, please contact the following:

Ernst & Young Advisory Services Limited, Accra

• Robin McCone
  robin.mccone@gh.ey.com
• Isaac Sarpong
  isaac.sarpong@gh.ey.com

Ernst & Young Société d'Avocats, Pan African Tax – Transfer Pricing Desk, Paris

• Bruno Messerschmitt
  bruno.messerschmitt@ey-avocats.com
• Alexis Popov
  alexis.popov@ey-avocats.com

Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London

• Byron Thomas
  bthomas4@uk.ey.com

Ernst & Young LLP (United States), Pan African Tax Desk, New York

• Brigitte Keirby-Smith
  brigitte.f.keirby-smith1@ey.com
• Dele Olagun-Samuel
  dele.olaogun@ey.com

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ATTACHMENT

PDF version of this Tax Alert