The Institute for Energy Policies and Research (INSTEPR) has accused the government of failing to follow the law regarding energy levies. Specifically, INSTEPR states the government did not present the 2025 management accounts for the Energy Sector Levies Act (ESLA) to Parliament. This is a legal requirement under Section 6 of the Energy Sector Levies Act, 2015.
INSTEPR's Executive Director, Kwadwo N. Poku, revealed this in a press release dated May 15, 2026. The institute conducted its own checks and found the annual report missing. This omission represents a breach of the ESLA law. The law requires the Finance Minister to report annually on the management of the accounts established by the Act. INSTEPR noted this report is usually submitted with the national budget statement. For example, the 2024 ESLA report was presented alongside the 2025 Budget Statement.
This event occurs at a critical time for Ghana's economy. The Energy Sector Levies Act was introduced to generate funds for Ghana's energy sector. These funds are meant to address debts and financing issues within the sector. They support power generation, energy infrastructure, and settle legacy debts. The current government, led by Finance Minister Cassiel Ato Forson, has been urged to submit the report immediately.
INSTEPR also raised serious concerns about the use of revenue from an increased fuel levy. In June 2025, the government added GH¢1 to the existing GH¢0.95 levy on petroleum products. This increase was intended to help buy liquid fuel for power generation. The goal was to prevent electricity supply problems. However, INSTEPR points out that nearly a year later, power outages persist across the country. The institute demands a public explanation of how these collected funds have been used.
The institute stressed the importance of transparency and following legal reporting duties. They stated that good governance and timely reporting are vital for the rule of law. INSTEPR called on the Ministry of Finance to prepare and submit the overdue ESLA report to Parliament without delay. The ESLA framework helps ensure funds are available to keep the energy sector running smoothly and reliably for all Ghanaians.