The Energy Sector Shortfall and Debt Repayment Levy generated GH¢8.81 billion in 2025, providing a major source of funding for Ghana’s energy sector obligations, according to a report presented to Parliament by Finance Minister Dr. Cassiel Ato Forson.
The report, submitted on June 23, 2026, indicated that the levy proceeds were paid into the Energy Sector Support Account, which is used to address sector shortfalls and repay legacy debts.
Together with a brought-forward balance of GH¢1.26 billion, the account had total available funds of GH¢10.07 billion during the 2025 fiscal year.
Out of this amount, government utilised GH¢9.82 billion, including GH¢6.32 billion to cover critical energy sector financial shortfalls and GH¢3.52 billion for the repayment of legacy debts under Act 1135. The account closed the year with a balance of GH¢252.23 million.
Despite the substantial revenue raised through the GH¢1-per-litre levy on selected petroleum products, the funds were insufficient to meet the sector’s overall financing requirements.
To bridge the gap, the Controller and Accountant-General’s Department drew an additional GH¢12.85 billion from the Treasury Main Account.
As a result, total government expenditure on energy sector support and debt servicing reached GH¢22.67 billion in 2025.
The Finance Ministry maintained that the levy remains a critical tool for sustaining power sector operations, managing inherited debt obligations, and supporting efforts to ensure reliable electricity supply across the country.
The management of the levy continues to attract public scrutiny, with stakeholders calling for greater transparency in the utilisation of petroleum-related taxes and energy sector revenues.