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The Gambia’s Environmental Taxes

The Gambia adopted a Cabinet Directive in October 1999 to generate funds to support environmental activities of the National Environment Agency (NEA). The Directive provides that an environmental tariff be levied on all kinds of second-hand goods (except second-hand clothing), with the NEA retaining 75% of the revenue. These goods include cars, refrigerators, old tyres, batteries, and other second-hand goods that are potential environmental pollutants. The Directive also provides that monthly contributions of one Dalasi (approximately US$0.037) are to be deducted at source from the salaries of all government and private sector employees. This amount is collected as income tax for eventual transfer to the appropriate accounts to be accessed by the NEA. NEA accesses the moneys by officially addressing a request to the Ministry of Finance and Economic Affairs.

For more information, contact nea@gamtel.gm

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Guideline 41(g)
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