To boost revenue within the district, the Kiruhura District Local Government has proposed a levy on cow dung.
Cow dung is a significant agricultural byproduct generated in Kiruhura District, recognized as the largest producer of cattle products within the Ankole cattle corridor and throughout Uganda.
This Cow Dung Tax will be applied to all vehicles transporting cow dung, within and out of the district.
The tax was approved by the district council after a long deliberation on how to enhance local revenue streams.
On September 23, 2024, Charles Nsubuga Kiberu, the Chief Administrative Officer of the district, circulated a directive to sub-county chiefs and town clerks regarding the implementation of the tax.
The circular states that the district council has sanctioned the local revenue enhancement and charge policy for the 2024/2025 financial year.
This policy specifies the taxation rates for cow dung transportation: shs10,000 for a one-ton pickup, shs30,000 for a three-ton Canter Lorry, shs50,000 for a five-ton Tipper Lorry, shs70,000 for a seven-ton Fuso Lorry, and shs100,000 for a ten-ton Sino Truck.
Kiberu stated that they recognized the potential to implement a tax on cow dung, similar to the existing regulations governing cow loading fees and the extraction of sand and stone.
Kiberu observed that a large number of trucks transport cow dung from the district, which affects lifespan of the roads.
While the tax elicited varied responses from different community members, Sanga Town Council Mayor, Safari Mugyenyi, conveyed a positive outlook, believing that this initiative would enhance local revenue.
He emphasized that for many years, cow dung has remained an underutilized resource, while numerous trucks are used to transport it to nearby districts like Isingiro and Bushenyi, where it is utilized as fertilizer in banana and coffee farms.
Andrew Kaitondegyire Betekire, a dairy farmer from Kazo, noted that at least farmers will start to benefit from cow dung which they were always giving out for free to clear their farms.
In Uganda, cow dung is used as a construction material on wall finishing by plastering.
Cow dung is also used as a source of on farm manure and a valuable source of plant nutrients to meet N, P and K requirements in the country.
