AI-assisted research summary: This Act amends the Ghana Education Trust Fund law to support free secondary education, free tertiary education for persons with disability, and free education for learners with special needs, and it sets a 2.5% levy on certain supplies and imports.
GHANA EDUCATION TRUST FUND (AMENDMENT) ACT, 2025 Act 1152 ARRANGEMENT OF SECTIONS Section 1. Section 2 of Act 581 amended 2. Section 3A of Act 581 amended 3. Section 25 of Act 581 amended Act 1152 The One Thousand one hundred and fifty-second ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED GHANA EDUCATION TRUST FUND (AMENDMENT) ACT, 2025 AN ACT to amend the Ghana Education Trust Fund Act, 2000 (Act 581) to provide financing for free secondary education, free tertiary education for persons with disability and free education for learners with special needs and to allow for the deductibility of the Ghana Education Trust Fund Levy. DATE OF ASSENT: 24h December, 2025. "PASSED by Parliament and assented to by the President: Section 2 of Act 581 amended 1. The Ghana Education Trust Fund Act, 2000 (Act 581), referred to in this Act as the “principal enactment”, is amended in subsection (2) of section 2 by the (a) insertion after paragraph (d) of the following: “(e) to fund free secondary education; 2 Ghana Education Trust Fund (Amendment) Act, 2025 Act 1152 (f) to fund free tertiary education for persons with disability; (g) to fund free education for learners with special needs; and;” and (b) re-numbering of paragraph (e) to paragraph (h). Section 3A of Act 581 amended 2. The principal enactment is amended by the substitution for section 3A, of “Imposition of Ghana Education Trust Fund Levy 3A. (1) There is imposed by this Act, a Ghana Education Trust Fund Levy on the (a) supply of goods or services made in the country other than exempt goods or services; and (b) import of goods or services other than exempt imports. (2) The rate of the Levy is two and a half per cent. (3) The Levy shall be paid at the time the goods or services are supplied or imported. (4) Except as otherwise provided in this Act, the Levy is charged on the supply of goods or services where the supply is (a) a taxable supply; and (b) made by a taxable person in the course of the taxable activity of that person.”. Section 25 of Act 581 amended 3. The principal enactment is amended in section 25 by the insertion after the definition for “Fund”, of ““learners with special needs” means learners who require specialised accommodation, support or services that are not usually provided for other learners due to physical, mental, intellectual or sensory impairment;”. 3 Act 1152 Ghana Education Trust Fund (Amendment) Act, 2025 Date of Gazette notification: 24th December, 2025. PRINTED BY GHANA PUBLISHING COMPANY LTD. ASSEMBLY PRESS. ACCRA. GPCL/A049/450/01/2026 \Vebsite:www.ghanapublishing.com Email:info@ghanapublishing.com Tel: +233 0+302-664338/9 /Vebsite:www.ghanapublishing.com mailto:info@ghanapublishing.com