The document summarizes fiscal policies and regulations in Ghana related to clean energy mini-grids. It notes that Ghana aims to achieve universal electricity access by 2020 using both grid extensions and off-grid solutions like mini-grids. It outlines Ghana's fiscal policies that exempt solar equipment and renewable energy machinery from import duties and taxes. It also describes Ghana's regulatory framework established through acts like the Renewable Energy Act, which includes licensing for mini-grid development and operations as well as technical specifications for mini-grids to deliver 24/7 three-phase power between 415 and 220 volts.

1. High-level Workshop on Energy Access in West
Africa on 27-28 March, 2017 - Azalai Hotel,
Abidjan, Cote d’Ivoire
Fiscal Policies and Regulations in Ghana in
Relation with Clean-energy Mini-grids
Kwabena Otu-Danquah
Energy Commission, Ghana
27th March, 2017

2. Introduction
• The Government of Ghana is implementing the National Electrification Scheme to ensure global access to electricity by 2020 in order
to improve on the economic well-being of the populates irrespective of location.
• Current electricity access rate is over 85%.
• With the current access rate grid electricity extension is gradually given way to off-grid technological solutions because of the
remoteness and small sizes of the unelectrified communities remaining in the country.
• Because of the Government’s overriding policy of poverty alleviation, mini-grid solutions that provide 24 hours energy service is been
implemented to ensure productive use of energy.
Fiscal Policy
• Solar panels are import duty and VAT exempt.
• Industrial/energy plant, machinery or equipment and parts thereof are exempted from customs import duty. An enterprise whose
plant, machinery or equipment and parts are not zero rated under the Customs, Excise and Preventive Service Management Act, 1993
may submit an application for exemption from import duties and related charges on the plant, machinery or equipment or parts of the
plant, machinery or equipment to the Ghana Investment Promotion Centre.
• Renewable Energy Act also enjoins the Energy Commission to recommend for exemption from customs, levies and other duties,
equipment and machinery necessary for the development, production and utilisation of renewable energy sources.
Regulatory Framework
• The Renewable Energy Act: Licensing framework for RE commercial activities including mini-grid deployment
• Installation and maintenance.
• Construction permit.
• Operating licence for individual mini-grid plants.
• Technical specifications
• Mini grid must be 3 phase.
• Deliver up to 415 Volts and stepped down to 220 Volts.
• Deliver 24 hours service.
• Tariff
• The Public Utilities Regulatory Commission Act is to be amended to regulate mini-grid tariffs.