The local government of Kiruhura district has introduced a novel taxation policy, targeting cow dung as a revenue stream. Charles Nsubuga Kiberu, the district’s Chief Administrative Officer, issued a circular on September 23, 2024, directing sub-county chiefs and town clerks to implement the tax.

According to the circular, the district council approved the local revenue enhancement and charge policy for the 2024/2025 financial year. This policy guides taxation and outlines fees for cow dung loading: pickup (one ton) will be taxed UGX 10,000, canter lorry (three tons) UGX 30,000, tipper lorry (five tons) UGX 50,000, Fuso lorry (seven tons) UGX 70,000, and Sino truck (10 tons) UGX 100,000.

In a phone interview, Kiberu emphasized that this initiative aligns with the local government’s efforts to enhance revenue. “We recognized the potential of taxing cow dung, similar to our existing policies on cow loading fees and sand and stone mining,” he explained.

Kiberu noted that numerous lorries transport cow dung out of the district, affecting road durability and impacting local revenue. While he didn’t provide exact statistics on cow dung exports, he acknowledged its significant volume.

Sanga Town Council Mayor, Safari Mugyenyi, expressed optimism about the policy’s potential to boost local revenue. “For years, cow dung has been an untapped resource. Many lorries transport it to neighboring districts, such as Isingiro and Bushenyi, for use as manure in banana and coffee plantations.”

Mugyenyi revealed that a Fuso truckload of cow dung typically sells for UGX 100,000 to UGX 120,000.

Abel Kankiriho, a farmer from Kyakabunga in Nyakashashara Sub County, observed that some farmers previously gave away cow dung for free due to its perceived inconvenience. However, with growing awareness of its value, farmers are now recognizing cow dung as a valuable resource.

During a groundbreaking ceremony for the Dreams Farm Training Center in Nyakasharara, Nyabushozi, in July 2024, Nyabushozi MP Wilson Kajwengye encouraged farmers to engage in crop production and utilize available resources, including cow dung.

The new taxation policy aims to capitalize on this previously untapped resource, enhancing local revenue and service delivery in Kiruhura district.