Limpopo Communities and Nkuzi Development Trust Challenge the Constitutionality of Compulsory Tribal Levies at the Constitutional Court
On Tuesday, 17 September 2024, the Legal Resources Centre will represent members of seven traditional communities in Limpopo and Nkuzi Development Trust in the Constitutional Court in seeking confirmation of the Limpopo High Court’s order that the imposition of taxes, levies and rates by traditional councils are unconstitutional.
The community members say that, despite the widespread poverty in rural Limpopo, they are required to pay annual ‘levies’ and, from time to time, specific fees for anything from a traditional ceremony to the Chief’s car. If one fails to pay, you are punished by the traditional council refusing to provide proof of address letters, residential stands or burial sites. The practice emanated from colonial and apartheid laws that empowered traditional leaders to levy taxes in order to provide them with salaries. Post-constitutionally, however, the government is responsible for those salaries and is responsible for funding any functions allocated to traditional councils. However, while salaries are paid, little to no further support is provided. As a result, community members, often living off state grants to survive, are expected to subsidise the functioning of the councils, and that in a completely arbitrary manner.
The Applicants will tell the Court that the Constitution only empowers elected government spheres to raise revenue through compulsory and universal taxation.
The traditional councils, the Premier of Limpopo and the MEC for Traditional Affairs and Cooperative Governance in Limpopo all opposed the communities’ case in the High Court. They agreed with the Applicants that that customary law does not allow for compulsory levies, only voluntary ones that were decided upon by the community, but insist that all the levies in Limpopo are both voluntary and the result of a community decision. However, they were unable to provide any evidence that this is the case.
By contrast, the Applicants related the stories of hardship caused by this practice.
Mr. Ernest Boima from Modjadji village near Tzaneen was an applicant but sadly passed away during the litigation. His son, Martin, told the Court how his family was refused a burial site for Mr. Boima because he had outstanding levies, and how they were forced to borrow money to pay these taxes hastily to be able to bury his father. Martin himself, still a high school student at the time, was threatened with eviction from his father’s home if he did not pay an additional amount. Mr. Alfred Mafikeng was visited by the police for not paying his levies, while Ms. Mamila Rose Baloyi was not able to get a proof of address letter to apply for an identity document, because she had levies outstanding.
These levies are not voluntary contributions, the Applicants say. They are compulsory taxes that, if unpaid, leads to sanction. And they are used as a tool of oppression against community members such as the Applicants, they say.
On 1 November 2023, the Limpopo High Court declared compulsory tribal levies unconstitutional and ordered COGTA to publicise the order widely. Section 25 of the Limpopo Traditional Leadership and Institutions Act, which allowed for the levying of taxes by traditional councils, was also declared unconstitutional. The Applicants will ask the Constitutional Court to confirm this order.
For Media Enquiries:
- Jean-Andre Deenik, Legal Resources Centre: jeanandre@lrc.org.za / +27 83 375 5044