ConCourt invalidates Limpopo law on ‘tribal taxes’
Section 25 of Limpopo's Traditional Leadership Act ruled unconstitutional, ending traditional councils' authority to impose taxes on communities.
LIMPOPO – The DA in the province has welcomed the recent Constitutional Court (ConCourt) ruling that declared Section 25 of Limpopo’s Traditional Leadership and Institutions Act 6 of 2005 unconstitutional and invalid.
This section had previously allowed traditional councils to raise and impose taxes on communities.
According to Lindy Wilson, DA provincial leader, the judgment reinforces that only legislative bodies have the authority to levy taxes. Traditional leaders are also not permitted to impose taxes under customary law.
Section 25 of the Act authorised traditional councils to impose a ‘traditional council rate’ on taxpayers within traditional areas, with non-payment resulting in penalties under customary law.
However, the ConCourt judgment highlighted the lack of consultation with communities and the arbitrary imposition of levies for services that should be free of charge, such as issuing proof-of-address letters.
The case, initially brought before the Limpopo High Court, was led by 11 applicants living under tribal authorities such as Modjadji, Moletjie, and Machaka, alongside the Nkuzi Development Trust. Applicants argued they were burdened with unfair ‘tribal taxes,” ranging from annual fees of R20 to R150, and other levies for accessing communal resources or services like stand allocations, business operations, and burials.
Some residents, including Matodzi Siwadawada from Tshixwadza village, shared their struggles, stating they were heavily taxed by traditional leaders.
In some cases, traditional authorities withheld essential services, unless levies were paid. The ConCourt ruling on December 20 confirmed that these practices violated constitutional rights and were therefore invalid.
Wilson urged Provincial Government to widely publicise the ruling so that communities are aware of their rights and traditional leaders are reminded of their legal limitations. “Traditional leaders may not impose compulsory levies or taxes on their communities,” said Wilson.
Efforts to reach Thovhele Ratshivumo II Rambuda, a member of the Limpopo House of Traditional Leaders, for comment were unsuccessful.
