In the wake of the Kiteezi catastrophe, where more than 40 people are believed to have died, there have been varying opinions on how best the country should manage its solid waste to avoid a similar incident.
Most of the opinions expressed on the subject have centered around investment in efficient waste recycling. Others have called for prosecution of those responsible, and the streamlining of KCCA to improve city management. While all these are viable options, I wish to suggest another approach.
This is the utilization of tax policies to achieve two goals, namely: deter waste generation and raise revenue that could be used to fund the prudent solid waste management initiatives.
This suggestion is informed by findings of a recent study undertaken by the Environmental Law Centre at the School of Law, Makerere University working in collaboration with the International Centre for Tax and Development at the University of Sussex in the UK.
The study involved visits to and interactions with officials and other key stakeholders in KCCA and four of the recently created cities namely, Fort Portal, Mbarara, Mbale and Gulu. Although the study largely focused on plastic waste management, which is just but one form of solid waste, the findings apply to the broader questions of solid waste management.
Moreover, due to their characteristics, plastics seem to pose the most danger among all other forms of waste. They take a long time to decompose, clog drainage channels, which makes them a breeding site for mosquitoes and other disease-causing vectors, annihilate animals and other aquatic species that digest them accidentally, hence threatening the human food chain.
Plastics are also difficult to separate from other forms of waste and their appearance destroys the aesthetic value of cities. Plastics, when embedded in soil, may affect its fertility, thereby threatening the numerous livelihoods that are dependent on agriculture.
Yet, with urbanization and rapid population growth, plastic production and the use of especially single-use plastics such as plastic bags (kaveera), food packages, beverage bottles is rapidly increasing. For all these reasons, plastic waste management should be at the center of all efforts to improve solid waste management in the city.
In the past, Uganda has taken two major steps in managing the plastics scourge. In 2002, the government imposed a 20 per cent excise tax on polythene bags and plastic containers. This was later increased to 120 per cent in 2007 with government taking an extra step to ban the manufacture, import, sale and use of plastics of less than 30 microns.
At first the ban was enforced by the National Environment Management Authority (NEMA), which raided various supermarkets in the city and confiscated plastic bags of less than 30 microns. However, this campaign was short-lived largely due to capacity constraints and opposition by traders and other industry players.
While the enforcement of the ban hangs in balance, the excise duty on plastics was reduced from 120 per cent to 2.5 per cent or $70 per tonne, whichever is higher, in 2021. Efforts to review this rate upwards to 40 per cent or Shs 4,000 per kilo, whichever is higher, in 2022, were challenged by industry players.
They managed to convince the parliamentary budget committee that such an increase would run the sector out of business and render over 500,000 youths unemployed. In the end, the committee was persuaded not to approve the tax increment and it instead recommended for the ministry of Water and the Environment to lead a bigger debate on the management of plastics in the country.
It is unfortunate that the Kiteezi catastrophe happened before any such serious debate could take place and interventions made to resolve the long- standing plastic waste pollution challenge.
The failure of the landfill at Kiteezi, a significant part of which was covered with plastics, is a stark reminder for the country to reevaluate its approach towards the management of plastics and other hazardous forms of waste.
Since the ban on plastics has failed to address the problem due to poor enforcement, complacency and industry influence and opposition, it seems apparent that there may be one practical way out i.e., the deliberate taxation of especially single-use plastic products such as kaveera, beverage bottles and other food packaging materials with the objective to discourage their use and raise revenues that could be used to strengthen solid waste management.
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This approach should be complemented by carefully thought-through tax incentives that encourage the manufacture and use of more environmentally-friendly alternatives to plastics.
In the face of the growing plastic crisis, which is partly responsible for failing waste management, it is highly recommended for current excise duty rates to be revised upwards if they are to achieve the dual purpose of deterring the use of such products and raising revenues that may be needed to clean up the environment and manage the mess created.
Second and most important, Uganda should consider imposing a prohibitive tax on the usage of plastic bags and other non-essential single use plastics. The plastic levy should be periodically reviewed to ensure that it remains effective.
ngabiranod@yahoo.co.uk
The writer is a lecturer of tax law and policy, and head of the Environmental Law Centre, Makerere University.
