The African Centre for Tax Policy Research (ACTPR) is urging the Ghanaian government to reconsider its plan to eliminate the 1% COVID-19 Health Recovery Levy, advocating instead for the levy to be repurposed to support the newly proposed Ghana Medical Trust Fund, “Mahama Cares.”
The ACTPR has raised concerns over the current financing strategy for the Trust Fund, which relies heavily on voluntary donations, government allocations, and contributions from the National Health Insurance Levy (NHIL). The Centre expressed doubt over the long-term sustainability and predictability of these funding sources, noting that voluntary contributions can fluctuate unpredictably and are vulnerable to political changes.
In a statement, the ACTPR pointed out that the 1% COVID-19 levy generated over GHS 3 billion in 2024 alone, proving its effectiveness as a consistent and stable revenue source for critical healthcare financing. The Centre believes that repurposing the levy to fund the Mahama Cares initiative would offer a more reliable solution for the treatment of chronic and high-cost illnesses, including kidney failure, cancer, stroke, and cardiovascular diseases.
A Sustainable Funding Approach for Healthcare
ACTPR’s tax consultant, Francis Timore Boi, emphasized the potential benefits of transforming the COVID-19 levy into a dedicated funding source for healthcare. He explained that by restructuring the levy and making input Value Added Tax (VAT) deductible for businesses, the government could create a sustainable financial mechanism that would ease the burden on businesses while securing essential resources for life-saving treatments.
Timore Boi highlighted the importance of reliable funding for chronic illnesses, stating: “While voluntary donations and NHIL contributions may fluctuate, the 1% levy is a proven revenue generator. In 2024, it raised over GHS 3 billion, which could be better utilized to meet the ongoing financial needs of those suffering from chronic conditions.”
The Case for Transparency and Public Support
In addition to advocating for the redirection of the COVID-19 levy, Timore Boi stressed the importance of transparency in managing the funds. “Public support for this initiative will depend heavily on clear accountability regarding how the funds are used. Ghanaians are more likely to back the Trust Fund if they can see how their contributions are making a tangible impact on the lives of those in need,” he said.
The Mahama Cares initiative is designed to alleviate the financial strain on individuals battling serious health conditions by providing financial assistance for high-cost medical treatments. By securing a dedicated and stable revenue stream, the ACTPR believes the government can ensure that critical healthcare is accessible to all Ghanaians, regardless of their financial situation.






















