Uganda’s 1995 Constitution: The story behind the age limit amendment

It is widely believed that the presidential age limit in Uganda’s 1995 Constitution was inserted to prevent then-exiled former two-time president Milton Obote from returning to power.

Obote, who by then was exiled in Zambia, was 70 years old, and political commentators argue that Mr Museveni’s political manoeuvring aimed at constitutionally locking out the man he feared most, who had previously held the office of the president twice.

‘If the age limit was to prevent Milton Obote from vying for power, the same should be applied to President Museveni,’ the late former Democratic Party president, Paul Ssemogerere, said in an exclusive interview with the Daily Monitor in September 2017.

President Obote, who at independence was the prime minister, rose to the presidency after abrogating the 1966 Constitution, only to be overthrown by Idi Amin in 1971.

He made a comeback through the disputed 1980 general elections and ruled for five years, only to be removed again by a coup d’état in 1985 led by Gen Tito Okello. Okello, in turn, was toppled about a year later by President Museveni.

The threat of Obote making a third attempt at the presidency was real. While in Zambia, he repeatedly hinted at ambitions to reclaim the country’s top office. He also ran the then-powerful Uganda Peoples Congress (UPC) party he had founded, from exile, which reportedly gave Mr Museveni sleepless nights.

During the drafting of the 1995 Constitution, Ssemogerere believed that the late Noble Mayombo, one of Mr Museveni’s blue-eyed confidants in the Constituent Assembly (CA), pushed to have the age limit capped at 75, though many of his colleagues did not mind the move.

According to Ssemogerere, who was also a member of the CA, the two five-year presidential term limits included in the 1995 Constitution were ‘sufficient.’ Likewise, Mr Dan Wandera Ogalo, another CA delegate, shared similar reflections.

‘We (CA delegates) thought that one was really not able to execute the duties of such a heavy office, hence putting the age cap at 75. But underneath that, there were rumours that, you see, Obote might come back a second time,’ Counsel Ogalo recalls.

However, in the 2020/2021 election cycle, the last safeguard in the 1995 Constitution-the presidential age cap of 75-was controversially amended and removed amidst fierce clashes between Members of Parliament who were ‘opposed’ and those who were ‘in favour.’

The debate around the so-called ‘Togikwatako’ amendment began in 2017, with Mr Raphael Magyezi, now Local Government minister, being the public face of the campaign to amend and remove Article 102(b). Mr Magyezi was tasked with drafting the 2017 Amendment Bill, which was tabled in Parliament amid controversy.

Opposition MPs opposed the Bill, arguing it was calculated to benefit only one person: President Museveni. At 73 years old in 2017, Museveni would have been ineligible to contest the 2021 election under the existing age limit, making the amendment essential to his political ambitions.

The constitutional age cap at the time had set a maximum of 75 years. The only legal path for Mr Museveni to remain eligible was to remove this safeguard entirely.

Chaos in Parliament

In September 2017, Parliament descended into chaos for two consecutive days. Lawmakers were sharply divided, and the sessions turned violent. Some MPs engaged in fistfights, while others wielded microphone stands as weapons.

The Special Forces Command (SFC), a specialised arm of the UPDF that protects the President and sensitive government installations, intervened, storming the August House during one heated session. About 10 Opposition MPs, including Ms Betty Nambooze (Mukono Municipality) and Mr Francis Zaake (Mityana Municipality), were arrested and whisked away by plain-clothed security personnel to unknown locations. Some MPs were hospitalised following the scuffles.

Despite the tumult, Parliament passed the age limit amendment Bill on December 20, 2017, effectively providing Mr Museveni with an early Christmas gift.

The Opposition mounted legal challenges. By early 2018, five constitutional petitions were filed before the Constitutional Court. These included Uganda Law Society vs AG, Karuhanga Kafureeka vs AG, Male Mabirizi Kiwanuka vs AG, Prosper Busingye vs AG, and Abaime Jonathan vs AG. The petitioners were six Opposition MPs led by then Leader of the Opposition in Parliament, Ms Winnie Kiiza.

Other opposition MPs involved included Ibrahim Ssemujju (Kiira Municipality), Mubaraka Munyagwa, Allan Ssewanyana, Gerald Karuhanga, and Jonathan Odur. The MPs sought to have the amendment annulled, citing unconstitutional procedures, violence, and intimidation during its passage.

Kampala Lord Mayor Erias Lukwago, representing the six Opposition MPs, argued during the hearings that the amendment removed the only remaining safety net of the age limit, contravening the preamble of the 1995 Constitution. ‘The framers of the 1995 Constitution had in mind Uganda’s dark past, and that is why they included in their preamble ‘never again,” Mr Lukwago said.

‘The intention of this constitutional amendment was very clear: it was going to benefit one person by paving the way for President Museveni to stand again in the next election since he would have been ineligible to stand again as he would be above 75 years of age,’ Lukwago added.

The petitioners also argued that the amendment process was marred by violence, intimidation, human rights abuses, and general mayhem, including assaults on MPs by security personnel.

Regrets

Prof Frederick Ssempebwa shared similar views, emphasising that the term limit was more important than the age cap. He noted that Africans historically lived poorer and more fragile lives, making a strict age limit sensible.

‘People at 75 were susceptible to many ailments and might not be able to control governments,’ he said. Prof Ssempebwa, a former minister in Museveni’s Cabinet and member of the Justice Benjamin Odoki Commission, argued that life expectancy has improved.

‘At the time we were discussing, to be 75 or 80 years old, people would already be frail. Constitutions are changed because of new developments. To me, if you have term limits, the age limit doesn’t matter,’ he said.

‘If someone leaves power at around 70, and has a term limit of 10 years, at 80 he is off. There is no need to endure the indignities as in Zimbabwe under Mugabe, where leaders slept through Cabinet meetings, which was what we intended to avoid,’ he added.

Ssemogerere had argued that since Museveni used the 75-year age cap against Obote, he should have applied the same standard to himself and not pushed for the scrapping of the clause. If Museveni is re-elected in the 2026 presidential race, he could have ruled Uganda for 45 uninterrupted years.

At 81, a further five-year term (2026-2031) would make him one of Africa’s oldest and longest-serving presidents, alongside Cameroon’s Paul Biya (91), Namibia’s Nangolo Mbumba (82), Ivory Coast’s Alassane Ouattara (82), Equatorial Guinea’s Teodoro Nguema Mbasogo (82), Zimbabwe’s Emmerson Mnangagwa (82), and Ghana’s Nana Akufo-Addo (80).

In a 2016 NTV-Uganda interview, Museveni said he would not seek office after 75, arguing that younger leaders were more active. ‘I know some leaders who have been leading even beyond 75. But I think if you want very active leaders, it should be the ones below 75 years,’ Museveni said in the interview at that time.

Timeline of Age Limit Debates

* 1966: Milton Obote abrogates the 1962 Constitution and becomes president.

* 1971: Obote overthrown by Idi Amin in a military coup.

* 1980: Obote returns to power after disputed elections, ruling for five years.

* 1985: Obote ousted again by Gen Tito Okello; Museveni seizes power a year later.

* 1995: Uganda’s new constitution sets presidential age limit at 75 and a two-term limit.

* 2017: Parliament passes controversial amendment removing the 75-year age limit, amid Opposition protests and scuffles in the House.

* 2018: Constitutional petitions filed against the age limit removal; courts uphold the amendment.

* 2021-2026: President Museveni, now over 80, remains eligible to run, changing the political landscape for decades.

Severe teacher shortage cripples Bunyoro govt schools

Schools in Kibaale, Kagadi, and Kakumiro districts in Bunyoro Sub-region are grappling with acute staffing shortages.

District leaders and education stakeholders attribute the gaps in UNEB performance to the government’s failure to provide adequate funding for teacher recruitment.

According to education officials, the number of teachers is far below what is required to serve the growing student population, making it difficult to deliver quality education.

The Kibaale District Education Officer, Mr John Talagaboine, said some schools have survived by diverting part of the Capitation Grant to pay private teachers.

‘Some schools use the grant to pay private teachers, leaving other activities unfunded. The grant is meant for daily operations, not salaries. Few teachers cannot match the required teacher-to-learner ratio, which affects results,’ he said.

The district is supposed to have 125 secondary school teachers but has only 88 after two retired. At the primary level, the district has 445 teachers instead of the required 556, with 12 retiring this year.

The Kibaale District Chairperson, Mr Godfrey Muhonge Kasanga, said the district has 82 primary schools, with 362 teachers instead of the required 960.

‘Without enough staff, we cannot perform well academically. The workload is too heavy for the few teachers available,’ he said, adding that some learners miss lessons and eventually drop out. At Bubamba Primary School, head teacher Peter Kwemara said six teachers handle all seven classes, forcing the school to hire a private teacher.

‘The same staff also hold offices and other responsibilities, which makes balancing roles difficult. When a teacher is absent, pupils miss lessons, syllabus coverage is delayed, and results are affected,’ he said.

The 2024 UBOS report shows Kibaale has high numbers of out-of-school children. Among children aged 6 to 12, at least 11,902 out of 50,239 were not in school, while 11,009 out of 27,963 aged 13 to 17 were not attending school.

The Kakumiro District chairperson, Mr Joseph Sentahi Senkusu, said many schools have fewer than seven teachers despite high enrolment.

‘The government has restricted the recruitment of private teachers, saying it exploits parents. But without enough teachers, performance will continue to decline,’ he warned.

At Kiriika Primary School in Kakumiro, the head teacher, Mr Augustine Ssekisasi, said the school has more than 900 pupils and only eight teachers. ‘There is a need to stream classes for proper learning, but the structures cannot handle the large numbers. Work overload also affects how we assess learners,’ he said.

Kagadi wage bill

In Kagadi, the Uganda National Teachers’ Union (Unatu) chairperson, Mr Solomon Musinguzi, said the district’s wage bill is too low to support adequate staffing.

‘This has escalated early retirement applications-50 staff have already applied, which is worrying,’ he said. Kagadi District chairperson Ndibwami B Yosia admitted that the district has a deficit of 523 teachers across all government schools.

‘School heads are forced to hire private teachers, yet education is supposed to be free. Parents end up paying because schools must operate. The government should revise the teacher-to-pupil ratio and recruit to full capacity,’ he said.

The Kabukanga Primary School head teacher, Mr Enock Matee, said the school’s enrolment has dropped from 500 pupils in previous years to about 150.

‘We were forced to scrap primary seven after losing teachers who were transferred and never replaced. Of the five teachers, only two are on payroll, while three are privately paid by parents. The Capitation Grant is being used for salaries instead of school activities,’ Mr Matee said.

He added that the school also faces infrastructure challenges, with only two permanent blocks and three temporary structures in poor condition.

At a glance

* Kibaale District should have 125 secondary school teachers but has only 88.

* At the primary level, Kibaale has 445 teachers instead of the required 556.

* Kagadi District faces a deficit of 523 teachers across all government schools.

* Kabukanga Primary School has only two government teachers, with three others privately paid by parents.

Teachers’ strike leaves UCE candidates in limbo

The fate of 431,856 Senior Four candidates scheduled to sit for the 2025 Uganda Certificate of Education (UCE) examinations next week remains uncertain as the nationwide teachers’ strike continues to paralyse learning across the country.

The strike, which started on August 6, has seen government teachers in most parts of the country lay down their tools in protest against the government’s failure to enhance their salaries.

Consequently, many schools, particularly in rural areas, did not reopen for the third term, forcing candidates to teach themselves in the crucial weeks leading to final examinations.

Sources from various upcountry districts revealed that some teachers who attempted to return to classrooms were attacked by unidentified assailants, forcing many to stay away completely. This predicament has left candidates in government schools without guidance, with revision and exam preparation largely left in their own hands.

The UCE examinations are set to begin on October 10, with the official briefing of candidates, a mandatory exercise that precedes the written papers. This will be followed by the briefing for Primary Leaving Examination(PLE) candidates on October 31. The Uganda Certificate of Advanced Education (UCAE) will commence with a briefing on November 7.

However, questions remain over whether the government will convince teachers to return to classrooms before it’s too late, as teachers play a critical role not only in preparing learners but also in supervising and administering the pre-examination tests.

The crisis is compounded by the looming deadline for submission of Continuous Assessment (CA) scores and coursework marks to the Uganda National Examinations Board (Uneb). In a statement released this week, Uneb reminded heads of examination centres that September 30 (yesterday) was the final date for submitting results for Senior Four, Senior Three, and Senior Six candidates.

Failure to submit the required records will mean that affected candidates cannot be graded, regardless of their performance in the final exams.

‘Uneb will not grade candidates with partial or no CA scores or coursework marks at all, at both UCE and UACE levels,’ warned Ms Jennifer Kalule-Musamba, the board’s principal public relations officer, urging schools to make good use of the remaining time.

With just days to the start of examinations, anxiety is mounting among candidates, parents, and education stakeholders, many of whom fear that the standoff between government and teachers could jeopardise the academic future of nearly half a million learners.

Dr Gorreti Nakabugo, the executive director of Uwezo Uganda, said breaking barriers to education access is important, noting that both the government and teachers should ensure learners resume classes. ‘We really hope that teachers are motivated to do their job, and at the same time we call upon the teachers to ensure that issues of the learners are prioritised because if children are not at school or not in class, it is very difficult for them to learn,’ Dr Nakabugo told journalists after a debrief of a three-day national conference on what works in girls education.

The event is being held in Kampala from October 1 to 3 under the theme, ‘Breaking barriers, building benefits, evidence and action for girls’ education”. ‘We must work together as a system, the government, the teachers themselves, and the private sector to ensure that teachers are back in school and the children are back in class to learn and get what they deserve,” Dr Nakabugo added. Associate Professor and Dean of the School of Education at Kyambogo University, George Wilson Kasule, said issues that triggered the strike should be addressed to normalise the situation.

‘Our appeal is to let us try to solve those issues that led the teachers to strike so that we have a normal functioning of the education system,’ Mr Kasule said.

Mr Amos Akahangiromutwe, the head teacher of Kazo Secondary School, in Kazo District, said his teachers were conducting lessons, but the effect of the ongoing strike tarnishes the image of education. ‘The strike is mainly affecting primary schools. The situation is really not good,’ he said. The State Minister of Higher Education, Mr Chrysostom Muyingo, said the Minister of Public Service, Mr Wilson Muruli, is expected to give another government position on the teachers’ strike.

Last week, Mr Muruli directed teachers to call off the strike and resume teaching, saying a 25 percent salary increment would be effected in the 2026/2027 budget, a proposal that the arts teachers rejected and demanded a 300 percent increment like their science counterparts received.

The leadership of the Uganda National Teachers Union (Unatu) has insisted that the union members will resume work only if their pay is increased to the level of their science counterparts.

Mr Filbert Baguma, the general secretary of Unatu, said the proposed 25 percent increment is too little to improve the members’ welfare.

‘We are not going back to class. After three years of waiting, you cannot tell us that 25 percent is enough when our counterparts received 300 percent. Why did the government raise science teachers’ salaries when they knew there was no money? We cannot call off the industrial action for 25 percent. Forget it,’ he said.

Salary disparities

Currently, an arts teacher with a degree qualification earns a gross pay of Shs1,078,162 monthly and takes home a net pay of Shs841,931, while his/her science counterpart gets Shs4 million and takes home a net pay of Shs2,858,000.

Similarly, an arts teacher with a diploma qualification gets gross pay of Shs784,214 and takes home a net pay of Shs639,108, while their science counterpart earns Shs2.2 million and takes home a net pay of Shs1,616,000.

UPPC, Bul secure wins

Match-day two of the Uganda Premier League kicked off on Wednesday evening as Bul and UPPC picked their first wins of the season.

Bul who have finished in the top three over the last two seasons were 1-0 winners over Maroons at the Fufa Technical Centre in Njeru.

Ibrahim Mugulusi scored what turned out to be the winner on 36 minutes.

The result lifted Bul to four points having drawn goalless in their opening game against URA.

In Entebbe, UPPC also earned their first ever win in the topflight coming from a goal down to secure a 2-1 over Lugazi.

Freedom Mungudit gave Lugazi a 24th minute after capitalising on a loose pass by forward Muhammad Kyeyune.

But UPPC got a second half equaliser their dominance deserved when midfielder Isa Bugembe powered home a header from a corner on 63 minutes.

Some fast thinking then got UPPC the winner seven minutes from time when a quickly taken freekick ended with substitute Fazil Tumwine towering home another header to the relief of a technical bench that includes Abdallah Mubiru, Livingstone Mbabazi, Godfrey Walusimbi and Henry Kisekka all stars of previous player generations.

Illegal electricity connections must be nipped in the bud

Electricity is the engine of modern economies. Uganda has made significant strides in expanding power generation, growing capacity from about 400 megawatts in 2000 to over 2,000 megawatts today (Electricity Regulatory Authority, 2025). This is no small achievement. With electricity comes the promise of jobs, better schools, modern farming, and new businesses. Yet, even with this progress, the average Ugandan consumes significantly less power compared to citizens in neighbouring countries like Kenya and Tanzania. We still have a long way to go.

But the bigger threat to Uganda’s energy future is not just limited access-it is theft. Illegal electricity connections have become a silent crisis, draining the country of an estimated Shs100 billion every year. These are not just numbers on a balance sheet. They represent stalled development, higher tariffs for honest consumers, and unnecessary risks to life. Illegal connections have been linked to many cases of electrocution in recent years. This problem cuts across society. Some households, frustrated by connection costs, tap into the grid illegally.

Rogue technicians, sometimes impersonating utility workers, facilitate theft. And weak enforcement of outdated laws-where the maximum penalty is a fine of Shs2 million-has done little to deter offenders (Uganda Radio Network, 2019). The result is a system where law-abiding citizens are punished with higher bills while the national economy bleeds revenue. Umeme’s Managing Director, Selestino Babungi, has called power theft a ‘national problem, an economic crime.’

He is right. Uganda cannot afford to lose this money if it hopes to industrialise, create jobs, and provide reliable power to every citizen.

The way forward is clear. First, the Electricity Act must be amended to reflect the seriousness of the crime. Kenya, for example, imposes fines of up to Shs1 million and prison terms of 10 years. Uganda should follow suit. Second, utilities should invest in smarter technology. Local scientists have already developed systems that can detect power theft in real time-tools that must be deployed at scale. Third, enforcement must be swift and visible. Specialised courts should handle electricity theft cases quickly, while police and utilities coordinate nationwide crackdowns.

Finally, we must tackle the root cause: lack of affordable access. With about 28 percent of Ugandans connected to the grid as of 2019 (Electricity Regulatory Authority, 2020), lowering upfront costs and expanding rural infrastructure will reduce the temptation to steal. Electricity is not just about light. It is about opportunity-opportunity for a child to study at night, for a farmer to process crops, for a factory to keep its machines running. Illegal connections steal that future from us all. Uganda has the tools, the laws, and the innovation to end this crisis. What is needed now is political will and community resolve. Power theft is not a victimless crime; it is economic sabotage. If we act decisively, we can protect this vital resource and ensure that electricity truly powers Uganda’s prosperity.

Allied health council closes clinics in Arua over non-compliance

Association of allied health professionals’ council of Uganda has closed six privately owned health facilities over safety concerns and non-compliance to standards.

Some of the laboratories in the clinics were found to be operated by medical students while others with qualified but without operating licenses from their professions bodies.

But patients found at one of the clinics protested the closure saying their lives have saved since Arua regional referral hospital and Ediofe health centre which they are supposed to go to are far away from them.

‘My baby would have died had it not been this clinic near to us, Arua regional hospital is far away and the bridge to Ediofe health centre is broken. In times of emergency, especially at night, boda-bodas are too expensive and so, these clinics near us do help,’ Ms Brenda Asianzu, a resident of Ezova cell, Ayivu West said on Thursday.

But Mr Michael Mubiru Kayizzi, the Quality Assurance Manager at Allied Health Professionals said they were carrying out the exercise to protect the public.

‘We are here because we are protecting the public, it is the command of the law, to get regulated service,’ he said.

Mr Fred Alionzi, the proprietor of one of the closed health facilities appealed for leniency saying he was the sole breadwinner and could not sit at home.

‘When I completed my studies at school of health, I left huge school balances so I could not sit to get my transcript. And I am working here in order to get money to offset the balances and attain a licence. I could also not sit at home, I had to look for ways of making ends meet,’ Alionzi stated.

An imaging centre was also closed for using unqualified staff, and patients who had been referred for scanning from Arua regional referral were told to leave and their money refunded.

What is demanded?

For one to operate smoothly, requires a clinical officer who works under a supervisor for at least 4 years after school, and pays at least Shs300,000 to get a practicing license.

Iganga awaits Munyagwa with demands on roads, jobs and health

Presidential candidate Mubarak Munyagwa of the Common Man’s Party is today expected to resume his campaign trail in Iganga District in the Busoga sub-region, his second stop after launching in Kawempe on Monday.

Munyagwa confirmed the development in a phone interview, saying preparations had been finalised. ‘I will be in Iganga today, I will sleep there,’ he said.

The candidate had earlier cancelled visits to Bugiri and Bugweri districts, choosing instead to campaign in Namuwongo, Kampala on Wednesday.

Iganga, with a population of 426,958 people according to the 2024 National Population and Housing Census, faces a string of challenges that residents hope will be addressed during the campaigns.

Poor road infrastructure remains one of the district’s biggest concerns, with rural roads often impassable in rainy seasons, limiting trade, transport, and access to health and education services.

Youth unemployment and poverty are also widespread, forcing many households to rely on subsistence farming.

The health sector is under pressure from drug shortages, understaffed facilities and long distances to access care. Education is equally affected by a lack of qualified teachers, dilapidated classrooms, and high dropout rates, especially among girls.

Communities continue to struggle with access to clean water as broken boreholes push families to depend on unsafe sources. Land disputes, corruption in public offices, teenage pregnancies, and cases of gender-based violence further complicate life in the district.

Agriculture, the main livelihood for many, remains unproductive due to poor markets, low prices, and limited access to modern tools or extension services.

Locals who spoke ahead of Munyagwa’s visit voiced frustration with unfulfilled promises by President Museveni and other politicians.

‘We have a problem of poor roads, they are small and are murram, this hinders us from transporting our merchandise across the district,’ said George Ivulabe, who also called for security lights to curb robbery.

At Iganga market, vendor Brenda Nangobi accused local leaders of failing to deliver services because of graft. ‘We have an issue of corruption in this district, we would be far with the money given to us but we are in absolute poverty,’ she said.

Munyagwa launched his campaign on September 29 in Kampala, promising to address both national and local concerns as he challenges President Museveni in the 2026 elections.

For Iganga’s residents, the key test remains whether campaign pledges will bring lasting change.

Lwengo District boss charged with attempted murder, granted bail

The Chief Magistrate’s Court in Masaka on Tuesday charged Lwengo District Chairperson Ibrahim Kitatta with four counts including attempted murder and robbery.

Kitatta appeared before Chief Magistrate Simon Ntoroko and pleaded not guilty to all charges.

Prosecution led by Mariam Njuki said the charges stemmed from events that occurred on July 14, 2025, ahead of the recently concluded National Resistance Movement (NRM) primaries.

He is accused of robbing Liyaada Nakanwagi of her mobile phone, attempting to kill David Ssebuguzi, the LC1 chairperson of Kanakulya Zone, robbing him of his mobile phone, and stealing Shs900,000 from one Musa Kataze.

Through his lawyer, Eddie Sansa, Kitatta presented three sureties in court: Vincent Birimuye, the Lwengo District Vice Chairperson; Peregrino Ssenozi, the District Speaker; and Abdul Musa Mpagi, the Town Clerk of Kinoni Town Council, who is also his brother.

However, Njuki objected to the bail application, arguing that Kitatta could interfere with witnesses and evidence.

Magistrate Ntoroko overruled the objection, saying the accused was a responsible public official with a fixed place of abode and had presented credible sureties.

He granted Kitatta cash bail of Shs1 million, while each surety was bonded at Shs10 million non-cash.

The magistrate also urged the prosecution to expedite the case.

‘The state must ensure timely justice for all parties involved,’ he said.

Meanwhile, the complainants expressed dissatisfaction with the decision to grant Kitatta bail, claiming their lives remained at risk due to ongoing threats.

The case has been adjourned to November 20, 2025.

World Bank asks govt to reconsider tax holidays

The World Bank wants government to review tax holidays and exemptions because they have failed to deliver the promised investment boom.

Speaking at the 25th Uganda Economic Update in Kampala yesterday, Mr Qimiao Fan, the World Bank East Africa regional director, said with more than 600,000 new labour market entrants each year before 2030 and at least one million annually by 2040, Uganda must seek ways to mobilise more domestic revenue by broadening the base.

This, he said, could be done through closing loopholes and ensuring that high-net-worth individuals and large firms contribute fairly, as well as ‘reconsidering exemptions that erode the base and shift the burden to a shrinking pool of compliant taxpayers’.

World Bank economist Silver Namunane, on the other hand, said that whereas generous tax exemptions and the 10-year tax holiday were intended to stimulate new investments or reinvestments by large firms, this has not succeeded in fostering growth in firms’ fixed assets’.

‘Beneficiaries’ depreciation allowances are 2.6 to 3.3 times higher compared to group firms, indicating that benefiting firms are more likely to replace worn-out assembly lines or add minimal infrastructure rather than significantly expand assets,’ he said.

The 2023/24 Tax Expenditures Report estimates total revenue foregone in tax holidays and exemptions at Shs3.6 trillion, about 1.78 percent of gross domestic product and 13 percent of total tax revenues of Shs27.3 trillion.

Customs duty accounted for the largest share of Shs1.137 trillion, 32 percent of total tax expenditures, while foregone value added tax dropped from Shs1.113 trillion (0.61 percent of gross domestic product) in the 2022/23 financial year to Shs677b (0.34 percent) in the 2023/24 financial year.

Over the years, Finance Ministry data shows, between 2018 and 2023, total tax expenditures rose from Shs2.079 trillion to Shs2.972 trillion, but stayed broadly flat as a share of gross domestic product. While responding to the World Bank proposal, government signalled willingness to adjust but favoured calibration over abrupt repeal.

Acting Ministry of Finance Permanent Secretary and Secretary Treasury Patrick Ocailap, said government needed to ‘broaden the tax base instead of increasing taxes on the people of Uganda, highlighting the need to conduct a cost-benefit analysis of the tax reforms.

‘Rather than eliminate the 10-year tax holiday, we should closely monitor their activities and have a sunset clause for each’, he said.

The World Bank wants Uganda to tighten or scale back exemptions and holidays that are costing between 1.6 and 2 percent of gross domestic product per annum, while delivering limited investment gains.

Why Museveni can’t avoid unfinished business in Greater Luweero

Amid mixed reactions and scepticism over gaps in service delivery, President Museveni launched his 2026 re-election bid at Bukalasa Agricultural College in the Greater Luweero sub-region yesterday.

His ruling National Resistance Movement (NRM) party sees Luweero as its cradle, owing to its central role in the 1980s liberation war. Yet, 40 years later, many residents question the slow progress in infrastructure, veterans’ welfare, and social services. In 2021, the Opposition triumphed in this symbolic ‘Mecca’ of the NRM, underlining discontent over unfulfilled pledges.

Observers argue that deliberate programmes such as those rolled out in northern Uganda after the conflict were never extended to Luweero.

‘Like the Northern Uganda Reconstruction Programme that targeted rehabilitation of infrastructure and economic recovery, the people of Luweero missed out on such opportunities,’ Mr Omar Kyagulanyi, a civilian war veteran and former Katikamu Sub-county chairperson, said. Former Minister without Portfolio and Presidential Adviser Abdul Nadduli blamed poor planning and lack of goodwill due to broken promises.

‘President Museveni knows Luweero better than many of the current breed of leaders in his government,’ he said, urging him to take direct charge.

Locals accuse both the government and the NRM leaders of frustrating progress.

‘I will not spare President Museveni because he superintends the top policy-making organs. Greater Luweero has had several sons and daughters in the Cabinet. We have always questioned their relevance if they cannot lobby for affirmative action projects,’ said retired teacher John Mary Kabanda.

The erosion of NRM support was evident in 2021, when the Opposition swept all four parliamentary seats in Luweero and two of four in Nakaseke. ‘It was a protest against our own government,’ said Ms Aidah Nakandi Ssemyalo of Wobulenzi, who recounted how her father, a civilian war veteran, died without compensation. Opposition leaders echo the sense of betrayal. Luweero District Chairperson Erastus Kibirango, a NUP member, said: ‘I don’t believe that the NRM government has a chance to run away from the blame of negligence of an area that procured their victory after a long liberation war.’ He called for a special programme to address Luweero’s recovery.

However, NRM officials counter that progress is being made.

Deputy Secretary General of NRM party Rose Namayanja cited Shs6.1 billion for the district administration block, Shs2.5 billion for Luweero General Hospital, and new mechanised farming equipment. Luweero Triangle Minister Alice Kaboyo pointed to Shs6.1 billion recently disbursed to compensate civilian war veterans and the establishment of 500 factories in the last decade.

Yet electoral data tell a stark story. In 2021, Museveni managed only 27.94 percent (41,166 votes) in Luweero, compared to 70.45 percent (103,782 votes) for Robert Kyagulanyi of NUP party. Both NRM and Opposition supporters cited poor service delivery and unmet promises as decisive factors. Mr Pascal Imarach, the Zirobwe Town Council chairperson and the head of the NRM veterans’ league, admitted mistakes but insisted they will improve. ‘Our people demand effective service delivery. Our people still believe that President Museveni is their tested leader,’ he said.

Lingering challenges

Despite some fulfilled pledges, unresolved land issues dominate local grievances. The government claims to have addressed them through the 2010 Land Act, but residents cite abuses by powerful individuals who override the law. Nakasongola District Chairperson Sam Kigula said about 75 percent of residents are squatters and vulnerable to eviction by absentee landlords.

‘We can only circumvent the land-related challenges if the government rolls out the land fund. Many cannot plan to cultivate land because of insecurity,’ he said.

In Luweero and Nakaseke, land grabbing and illegal evictions are rising. Lawyer Peter Kimanje Nsibambi said his firm is handling more than 200 cases. ‘Despite having land laws that protect Bibanja holders, many are victims of illegal eviction,’ he said.

Government’s defence

The NRM highlights achievements in health, education and infrastructure. In Luweero District alone, 32,722 residents benefit from the Parish Development Model (PDM), backed by Shs31 billion. Access to safe water has reached 87 percent, with 1,436 water sources. The district now boasts 230 UPE schools serving 129,287 pupils and 24 government secondary schools with 46,648 students.

Health facilities have also expanded, with 40 public units compared to just five in 1987. The district hospital has been upgraded, alongside operating theatres at Health Centre IVs and maternity wards at Health Centre IIIs. Infrastructure projects include the 29.7km road linking Luweero to Nakaseke via Butalangu and Kiwoko, now 55 percent complete, according to Minister of State for Kampala Capital City and Metropolitan Affairs, Mr Joseph Kyofatogabye Kabuye.

Despite these efforts, scepticism remains over whether development has matched expectations. Many residents still perceive Greater Luweero as neglected.

Political analysts warn that Museveni’s chances of regaining ground depend on addressing core grievances: land disputes, poor roads, and unfulfilled pledges. Unless these issues are tackled decisively, the NRM party risks another setback in its symbolic heartland.