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Returnee governor, Sim Fubara, seems to bare his new teeth as he has just cancelled a N134bn renovation job awarded by the Sole Administrator.

The governor has also ordered the contractor to return the N20bn said to be ‘mobilisation fee’ collected in the job that was allegedly awarded in the last minute of the life of the emergency rule. The government has ordered the advertisement of the bids of the cancelled job and some other jobs to interested bidders for prequalification, according to law.

The Rivers State executive council which held its first meeting since return of Fubara came out smoking with directives and orders. A statement signed by Nelson Chukwudi, Chief Press Secretary to Gov Fubara, quoted interviews granted after the executive council meeting by some commissioners and permanent secretaries.

The statement said the revoked job was awarded to the China Civil Engineering Construction Corporation (CCECC) for the renovation, retrofitting, and furnishing of the Rivers State Secretariat Complex by the State of Emergency Administration.

Relatedly, according to the statement, the Council approved the revalidation of the bidding processes for four contracts, consisting of the renovation of the State Secretariat Complex, construction of reinforced concrete shoreline protection and reclamation works in several riverine communities of Opobo/Nkoro, and Ogba/Egbema/Ndoni Local Government Areas. The projects earlier advertised for which bid documents were cancelled by the Emergency Administration and fees returned to the companies that had earlier purchased them.

Briefing newsmen, Austen Ezekiel-Hart, Permanent Secretary, Ministry of Works, explained that the contracts had been awarded in a hasty manner without following due process.

He said the council, therefore, approved the revalidation of the bidding process for all four contracts that were earlier advertised in national dailies on February 19, 2025.

With the revalidation process now on, Ezekiel-Hart stated that a fresh bidding will be advertised in newspapers for competent and experienced contractors to prequalify and submit both technical and commercial bids. He listed the projects to include, ‘The construction of 4.8km reinforced concrete shoreline protection and reclamation of Queenstown, Epellema, Oloma, and Minima communities in Opobo/Nkoro Local Government Area in Rivers State. The construction of 2.5km shoreline protection and reclamation in Ndoni-Onukwu, Isikwu, and Aziazagi communities in Ogba-Egbema-Ndoni Local Government Area.

‘The construction of 2.5km shoreline protection and reclamation in Utuechi, Obiofu, Isala, Ani-Eze, and Odugri communities in Ogba-Egbema-Ndoni Local Government Area. The renovation, retrofitting and furnishing of the Rivers State Secretariat Complex,’ he added.

Also speaking, Azibaolanari Uzoma-Nwogu, the Permanent Secretary, Ministry of Education, announced that the council approved the constitution of a committee to develop a proposal for the creation of Computer-Based Test (CBT) Centres and ICT Laboratories across the three senatorial districts of the state.

She explained that the initiative is in line with the Federal Government’s directive that beginning in 2026, all examinations conducted by the West African Examinations Council (WAEC) and the National Examinations Council (NECO) will be computer-based. The committee, chaired by the Deputy Governor, has the Secretary to the State Government, Permanent Secretaries from the Ministries of Education, Works, Information and Communications and Commisaioner for Energy as members. Dr. Uzoma-Nwogu said the move would prepare Rivers youths for a digital future and improve the quality of education across the state.

On issues of employment, Chisom Gbali, the Commissioner for Employment Generation and Economic Empowerment, said the council reviewed ongoing efforts to create jobs for Rivers youths.

He disclosed that his ministry has been directed to develop a framework for job creation and economic empowerment, noting that the government is determined to open up more opportunities for the young population.

On his part, Honour Sirawoo, the Permanent Secretary, Ministry of Information and Communications, said council also deliberated extensively on the recent flash floods experienced in some parts of the state. He said the council directed immediate remedial intervention to address the situation, and cautioned residents against the indiscriminate disposal of waste into drainage channels and building on waterways, which worsens flooding.

Sirawoo further noted that Governor Fubara remains deeply committed to the development of Rivers State and determined to accelerate the pace of governance despite time lost. He added that the administration’s renewed focus and energy will soon place Rivers State firmly back on the path of sustainable growth and progress.

In computing taxable profits, taxpayers are generally entitled to deduct expenses that are incurred for the purpose of generating the profits, provided that the expenses meet the test for deductibility and do not come within the category of expenses that are statutorily non-deductible. An expense that is incurred wholly and exclusively for the purpose of generating taxable profits would ordinarily be deductible. However, even where an expense meets this test, it would only be deductible if deduction is not statutorily disallowed. One category of expenses that is expressly disallowed is penalties and fines. The question, however, is whether payments made in lieu of penalties or fines, even though not expressly disallowed, would be deductible.

Tax treatment of penalties

Prior to 2020, there was no express statutory prohibition on the deduction of penalties in the computation of taxable profits in Nigeria. The prohibition was first introduced by the Finance Act, 2019 which amended Section 27 of the Companies Income Tax Act (‘CITA’) by inserting provisions expressly disallowing deduction of penalties and fines. The Petroleum Industry Act, 2021 (‘PIA’) also enacted a similar prohibition.

However, even before the introduction of statutory provisions to prohibit deduction of penalties and fines, such payments were treated as non-deductible expenses by the Federal Inland Revenue Service (‘FIRS’), and this position was affirmed in Mobil Producing Nigeria Unlimited v. FIRS where the Court of Appeal held that gas flaring fees paid by the appellant qualified as penalties and were therefore not deductible under Section 10 of the Petroleum Profits Tax Act.

The reason for disallowing deductions of penalties as expressed by Lord Hoffman in McKnight (Inspector of Taxes) v. Shephard is that the purpose of a penalty is to punish the taxpayer and that ‘. the legislative policy would be diluted if the taxpayer were allowed to share the burden with the rest of the community by a deduction for the purposes of tax.’ Another reason for disallowing the deduction of penalty is that ‘. a penalty is not a loss connected with the business, but . a fine imposed upon the company personally.’ Therefore, both under the current statutory regime, and as a matter of public policy, penalties and fines are not deductible for tax purposes even if they arise inevitably in the carrying on of a trade, as it was the case in Mobil v. FIRS.

Payments in lieu of penalties

There are, however, certain payments, which, even though cannot be properly classified as penalties or fines, may have the characteristics of a penalty. Such payments do not suffer an express prohibition from deduction. But the question may arise whether they are intrinsically connected to or inexorably arising from the business of the company as to be considered to have been made wholly and exclusively for the purpose of generating taxable profits. Such payments may arise from an agreement between a regulator and a taxpayer to settle regulatory or statutory infractions for which a penalty may be imposed. However, instead of imposing the prescribed penalty, a regulator may, in exercise of an administrative discretion, direct the payment of sums to remedy any damage that may have resulted from the infraction. In such cases, the payments may not qualify as penalties but would serve a similar purpose as a penalty. The question is whether such payments being made in lieu of penalties would be subject to the same tax treatment as penalties.

This question was considered in ScottishPower (SCPL) Ltd v. The Commissioners for His Majesty’s Revenue and Customs. The summary of the facts of the case is that between 2013 and 2016, ScottishPower entered into agreements with the UK Gas and Electricity Markets Authority in settlement of investigations into certain regulatory breaches such as mis-selling, complaints handling and cost transparency. The agreements led to the payment of penalties for the regulatory breaches in nominal amounts of £1 and payments to consumers and consumer organisations of a total sum of £28m. The Commissioners for His Majesty’s Revenue and Customs (‘HMRC’) considered the £28m as payments in lieu of penalties and disallowed the deduction of the payments.

The First-tier Tribunal (‘FTT’) took the view that payments in respect of a penalty or in lieu of penalty are not deductible, but that compensatory payments are deductible. The FTT concluded that only the sum of £554,013 paid to customers affected by mis-selling was compensatory while the remainder of the payments were in lieu of penalty. It therefore dismissed ScottishPower’s appeal against the decision of HMRC disallowing the deductions, except the appeal on the compensatory element of the payments. Both ScottishPower and HMRC appealed to the Upper Tribunal (‘UT’) which held that all the payments were in the nature of penalty and were non-deductible. On further appeal by ScottishPower to the Court of Appeal, the Court of Appeal held that the payments were deductible.

In reaching this conclusion, the Court of Appeal, per Falk LJ reasoned that while penalties and fines are non-deductible, there is no basis for extending the rule prohibiting deduction of penalties and fines to payments ‘. which are not, in fact, fines or penalties.’ She rejected HMRC’s case which was accepted by the FTT and UT that the disputed payments were in lieu of penalties and should therefore be treated as having the same nature or character as penalties because even if the payments were accepted as replacing penalties, there was no authority supporting ‘. any general proposition that the deductibility of a payment should be determined by reference to the nature of a payment which it replaces.’

Falk LJ formulated the necessary question to consider as ‘. whether the payment actually made is deductible or is to be denied a deduction, whether because it is of a capital nature, because it was not in fact an expense incurred wholly and exclusively for the purposes of the trade, or for some other reason.’ She further considered that where a regulator imposing a penalty or fine contemplates agreeing to alternative forms of redress, such a regulator can be assumed to have taken ‘. account of the fact that such an alternative may attract a more beneficial tax treatment’ and that:

‘. there is no need for judges to step in to ensure that differences in tax treatment between penalties or fines and alternative forms of redress are avoided. The policy imperative for a rule that would deny a deduction for amounts that are not in fact penalties or fines is simply not there. Further, I cannot see that it would properly be a matter for the courts, rather than Parliament, to develop such a rule.’

The Court concluded that the payments were expenses wholly and exclusively incurred for the purposes of ScottishPower’s trade and that they were deductible in the absence of any rule prohibiting deduction of the payments.

In treating the payments as deductible, the Court of Appeal focused on the nature or character of the payments in line with Lord Hoffmann’s decision in McKnight v. Shephard and took the view that the payments were by nature, deductible and a deduction cannot be denied based on a judge-made rule. By this approach, the Court of Appeal limited the rule in von Ghlen and McKnight to payments that qualify as penalties or fines imposed under a statute, thereby excluding payments that are similar to or in lieu of penalties and fines, even if the latter category were made under a statutory regime and for the purpose of remedying a statutory or regulatory breach.

The question may however arise whether allowing a deduction of payments made in lieu of penalties to settle statutory or regulatory breaches would not dilute the legislative policy prohibiting the offending conducts as determined by Lord Hoffmann in McKnight. One answer would be that the legislative policy referred to by Lord Hoffmann was the policy under which a penalty is imposed and not a policy under which an alternative form of redress is made. Another justification for allowing a deduction for payments in lieu of penalties and fines made pursuant to an agreement between a regulator and a taxpayer is that the payments in such case would have the character of contractual payments and not statutory penalties or fines.

Agreements for such alternative forms of redress would typically take into consideration mitigating factors such as the conduct of the defaulting person during the investigation and commitment to improve future conduct, and the public interest and policy benefits of such payments as against penalties and fines. For instance, the legislative framework under which the Federal Competition and Consumer Protection Commission (‘FCCPC’) may reduce a penalty and possibly order an alternative form of redress, the FCCPC Investigative Cooperation/Assistance Rules and Procedures 2021, provides that:

In considering any benefits with respect to reduced monetary penalties, the Commission will depend on the totality of the circumstances including but not limited to the:

(i) timing and stage at which the Candidate enters into cooperation/assistance;

(ii) extent and value of the cooperation/assistance;

(iii) the procedural and administrative efficiencies gained by the Commission in the investigation; and

(iv) the entire facts and circumstances of the case.

Payments in lieu of penalties made pursuant to an agreement would carry different implications for a taxpayer, including a reduced reputational impact on the taxpayer. Such payments are therefore inherently more beneficial to a taxpayer than penalties and fines, and the point may be made that allowing a deduction for such payments would amount to an undue compensation for the breach that is intended to be remedied by the payment.

However, a negotiated settlement of statutory breaches benefits not only the defaulting company but also the regulator. Establishing statutory or regulatory breaches may entail protracted and costly investigations and sometimes, litigation that could span years. And there is no guarantee that such protracted investigations or judicial proceedings would produce a favourable or desirable outcome for a regulator. A negotiated settlement will ordinarily save a regulator valuable time and resources that would have otherwise been spent on investigations or judicial proceedings, while ensuring that the offending conduct is remedied. In addition, a regulator may also gain a deeper understanding of an industry through the collaborative efforts of a taxpayer during the settlement process and be better equipped to more effectively fulfil its regulatory mandate. Therefore, payments in lieu of penalties made under such negotiated settlements provide mutual benefits to a regulator and a defaulting company, and ought not to be subjected to the same rules of deductibility that apply to penalties and fines. There is, indeed, a strong policy basis for allowing deductions of such payments.

One point to note, however, is that payments in lieu of penalties, even if not automatically disallowed as penalties and fines, would still need to satisfy the general test for deductibility by being an expense incurred wholly and exclusively for the purpose of generating taxable income. In ScottishPower, the FTT, UT and Court of Appeal all considered that the payments were expenses incurred wholly and exclusively for the purpose of the trade.

However, this conclusion was informed by the facts of the case and does not appear to establish a general rule that payments in lieu of penalties would be deemed to be made in connection with the trade in all cases. Where the activities leading to the investigations and ultimately the payments, are not commercial activities with a close connection with the business of the taxpayer, the payments may not satisfy the deductibility test and would therefore not be deductible.

It should be noted that at the time of this publication, HMRC has obtained permission from the Supreme Court to appeal the decision of the Court of Appeal. That means that the jury is still out, and the outcome of the appeal will definitively determine whether payments that are made in lieu of penalties will automatically suffer the same tax treatment as penalties.

Conclusion

Ultimately, the deductibility of payments in lieu of penalties would depend on the facts and circumstances of each case, particularly on the question of whether the activities giving rise to the agreement or direction for such payments are closely linked to the business of the taxpayer such that the payments could be considered as expenses incurred wholly and exclusively for the purpose of generating taxable income. Where the payments are so closely connected with the trade, they should be deductible, notwithstanding the fact that they were made to remedy statutory or regulatory breaches.

Lere Olayinka, senior special assistant on Public Communication and Social Media to Nyesom Wike, Minister of the Federal Capital Territory (FCT), has responded to recent comments by Peter Obi, the Labour Party’s 2023 presidential candidate, accusing him of making unfounded criticisms to attract media attention.

Obi visited LEA Primary School in Kapwa, Abuja on Wednesday, accompanied by Moses Paul, chairmanship candidate of the African Democratic Congress (ADC) for the Abuja Municipal Area Council.

During the visit, Obi described the condition of the school as a ‘national disgrace’ and said it reflected the country’s lack of commitment to education.

He noted that classrooms lacked chairs and toilets. Obi also stated that, during his time as governor of Anambra State, he visited all primary and secondary schools and left public funds for the state upon leaving office.

In a statement on Thursday, Olayinka accused Obi of constant criticism of government actions. He said the current FCT administration, under Wike, is renovating 73 schools across the six Area Councils, with 21 already completed.

‘Development in the FCT is visible and verifiable. Seventy-three schools are currently being renovated, and 21 have been completed,’ Olayinka said.

He also criticised Obi’s tenure in Anambra, saying the former governor failed to address similar challenges. He claimed that Obi left issues in the education sector that subsequent administrations are still working to resolve. Olayinka further accused Obi of mismanaging funds during his time as governor, claiming he chose to save state money in a personal bank rather than invest in infrastructure such as schools, roads, and hospitals.

‘While the Wike-led FCT administration is renovating schools, Obi made little impact on the education sector in Anambra,’ he said. ‘A total of 102 contracts have been awarded for school renovations in the FCT, with 21 completed and others ongoing.’

He added, ‘If Obi had achieved the kind of results he now promises at the national level, Anambra would be a model for development.’ Olayinka also questioned Obi’s plans for the 2027 presidential election, describing him as someone without a political platform and accusing him of using the media to stay relevant.

‘He says he can transform Nigeria in four years, but he couldn’t do the same in eight years as governor. Under which party does he plan to contest in 2027? Will he get another ticket based on his image alone, like in 2023?’ Olayinka said.

The Federal Capital Territory Administration (FCTA) has announced an increase in funding to support the renovation and upgrading of healthcare centers across the nation’s capital, as part of efforts to improve health service delivery.

Adedolapo Fasawe, Mandate Secretary of the Health Services and Environment Secretariat disclosed this during the matriculation ceremony of students at the FCT School of Nursing, Gwagwalada.

Fasawe, represented by Grace Musa, Director of Nursing Services, Health and Management Board, said the funding aims to improve healthcare infrastructure and working conditions across the FCT.

She noted that several call rooms in FCT hospitals are currently being renovated, and the administration has begun paying uniform allowances to nurses-measures intended to enhance staff welfare and efficiency.

Fasawe added that the Secretariat is working with stakeholders to advance four health-related bills at the National Assembly. The proposed legislation is expected to support healthcare infrastructure development in the territory. Ijeoma Jimi-Bada, Director of Nursing Services at the Health Services and Environment Secretariat, urged the students to uphold the core values of the nursing profession: compassion, diligence, and sacrifice.

Alhasan Ndagi, Registrar of the National Association of Nigerian Nurses and Midwives (NANNM), warned that the Council has put measures in place to detect and address exam malpractice.

Represented by the Head of Department, Planning, Research, and Statistics, Aliyu Adam, Ndagi advised the students to develop critical thinking, communication, and ethical skills to contribute effectively to the health sector

Also speaking, Joshua Obika,lawmaker representing Bwari/AMAC Federal Constituency, pledged to support efforts to improve education and healthcare in the FCT.

He said the FCT Nursing Bill is expected to pass its second reading before the end of the legislative year.

Deborah Yusuf, Pioneer Provost of the FCT School of Nursing, highlighted the need for more infrastructure in the school to support learning and research.

She encouraged students to remain focused on their studies.

Washington D.C || United Bank for Africa (UBA) on Thursday unveiled a white paper aimed at mobilising as much as $4 trillion in idle domestic capital across Africa, arguing that the continent’s development hinges on unlocking and properly deploying existing financial resources.

At the same event, Tony Elumelu, Chair of UBA Group, called on governments and the private sector to address chronic electricity deficits, a barrier he said is choking economic growth and innovation.

The document, titled ‘Banking on Africa’s Future: Unlocking Capital and Partnerships for Sustainable Growth,’ was released on the sidelines of the 2025 IMF-World Bank Annual Meetings in Washington, D.C.

UBA says the paper presents strategies for realigning policy, activating institutional investors-including pension funds-and aligning capital flows to domestic development priorities. It argues that Africa is not short of capital, but that much of it is ‘fragmented’ or locked in ways that prevent effective deployment.

Elumelu laid out the stakes in remarks after the white paper launch, saying: ‘We believe that the problem of Africa’s development is fundamentally a problem of capital. . There is an abundance of capital, but it is fragmented.’ He added: ‘Having capital that cannot be accessed or used effectively is as good as not having it.’

The white paper draws on research by the African Finance Corporation and illustrates that assets resident in African financial systems-commercial bank holdings, pension funds, sovereign wealth reserves-could be channeled toward infrastructure, energy, digital inclusion, and other priority sectors.

Elumelu emphasised that ‘electricity is so critical to power data and AI revolution,’ and in his view, failure to fix access and reliability amounts to a development straightjacket.

Over 50 percent of Africa’s population remains without reliable electricity, he said, noting that youth demand systems that deliver-not sympathy. ‘If this happens, Africa has a role to play. If this does not happen, we are doomed,’ Elumelu warned.

The report also calls on reforming how capital markets, pensions, and domestic savings are governed. It points out that many pension funds are overly conservative, often invested in low-yield government treasuries rather than being deployed in higher-impact assets.

According to the paper, over 85 percent of the assets of poor citizens are held in instruments or accounts where growth is minimal-a ‘false sovereign basis,’ Elumelu said, arguing that deploying even a small fraction of these resources toward productive investments could trigger a multiplier effect.

The white paper outlines practical mechanisms, including blended finance, public-private partnerships, domestic capital pooling, and regulatory reform that enables risk pricing and mobilizes domestic investors.

It highlights existing engines like the African Continental Free Trade Area (AfCFTA) and the Pan-African Payment and Settlement System (PAPSS) as foundational for scaling intra-African trade and lowering barriers to capital flows. UBA, with operations in 20 African countries and strategic presence in global financial centers, positions itself as both participant and enabler in this shift.

Elumelu told reporters that the work begins after reports are written: ‘The next critical step is execution. . What we have done here today, is just less than 1%. What’s important is what happens after here.’ He emphasised accountability and delivery as the true tests of progress. Institutional leadership, clear governance, transparency, and the ability to de-risk investments are non-negotiable, he said.

Another key findings in the white paper is that the size of Africa’s idle domestic capital-held in reserves, insurance, pensions, and bank assets-if mobilised, could reduce dependency on foreign aid and volatile external funding.

The paper quantifies part of this pool: approximately $2.5 trillion in commercial bank assets, $1.1 trillion in long-term institutional capital, and hundreds of billions more in other forms of savings and reserves.

Although not all such capital is immediately deployable, the paper urges governments and private investors to craft policy and regulatory environments that enable much greater use of these funds.

Elumelu and UBA are pushing for public policy reforms-electricity included-but also improvements in digital infrastructure, tax policy, and investment protection as crucial enablers.

He noted that while mobile money and telecommunications have ‘leapfrogged’ forward in many nations, growth in sectors dependent on reliable power and connectivity lags far behind.

In her speech, Doris Uzoka-Anite, Minister of state for finance, commended the bank’s leadership in mobilising domestic capital for Africa’s development. She praised UBA for ‘putting your money where your heart is’ and aligning private-sector ambition with government reform. Uzoka-Anite said Nigeria’s economic reforms-removal of fuel subsidies, FX liberalisation, and efforts to stabilise macro fundamentals-are beginning to yield results. ‘We’ve witnessed at least four quarters of growth,’ she noted, adding that the government remains committed to achieving 7% GDP growth through further reforms in finance, energy, and capital markets.

She acknowledged the tension between government borrowing and private-sector access to credit, calling it ‘a paradox’ that must be addressed through better fiscal design.

Reaffirming the government’s role, she said, ‘We will continue to champion private partnerships and deepen access to capital to drive sustainable growth in Nigeria and across Africa.’

Atalanta coach Ivan Juric has urged Nigerian forward Ademola Lookman to maintain a positive attitude and refocus on his performances after his failed summer transfer to Inter Milan.

Lookman reportedly refused to train during pre-season after Atalanta rejected a pound 40 million offer, plus add-ons, from Inter, insisting the club valued him closer to pound 50 million.

With no club meeting that valuation, the 27-year-old was later reintegrated into the squad, though Juric admitted Lookman’s attitude had initially been poor. Following his return from international duty with Nigeria in their 2026 World Cup qualifier against Lesotho, Juric hopes to see continued improvement from the forward.

‘I hope that he will return from international duty with the same attitude I saw in the last two or three weeks, where I had no complaints,’ Juric told Sport Mediaset. ‘It was a great attitude, really positive, and I want to make up for the time we lost over the summer. He is not yet at his best, but I hope to see the right spirit from him.’

Juric acknowledged that Atalanta’s attacking options have been limited by the absence of both Lookman and injured Italy striker Gianluca Scamacca.

‘Lookman was named African Player of the Year, so that says it all. The other day, he played in an unfamiliar role but still showed good things; he was only missing a goal,’ Juric added.

The coach, who succeeded Gian Piero Gasperini after nine years in charge, also confirmed that Scamacca, Nicola Zalewski, and Giorgio Scalvini are back in contention.

As Nigeria joined the rest of the world to commemorate the International White Cane Day, the Nigeria Association of the Blind (NAB) has called on the federal government, particularly the Federal Capital Territory Administration (FCTA), to urgently close open manholes and create more job opportunities for persons with visual impairments.

Speaking during a road walk and awareness campaign in Abuja, Stanley Onyebuchi, President of the association, decried the dangers open manholes pose to blind persons in the nation’s capital, describing them as ‘silent death traps.’

‘Even today, as we held our procession, volunteers had to block the open holes to prevent our members from falling into them. We are appealing to the FCT Minister to close these holes immediately. They endanger our lives every time we attempt to move around independently,’ Onyebuchi said.

Onyebuchi explained that the International White Cane Day, marked every 15th of October, is dedicated to celebrating the independence, safety, and dignity of persons with visual impairments worldwide. He emphasised that while the white cane symbolises independence, the current state of road infrastructure in Abuja limits that freedom.

‘We have many educated, skilled, and talented members who remain unemployed. We urge the government to employ qualified persons with visual impairments and provide empowerment opportunities for our members who have acquired various skills,’ he said. He also called for scholarships for visually impaired students and the allocation of land in Abuja for the construction of a national secretariat for the Association, a facility he said is long overdue. ‘In the entire West Africa, Nigeria is the only country where the Association of the Blind does not have a national secretariat. We have written to the FCT Minister several times with no response. We have partners willing to help us develop the land if the government provides it,’ he added.

The federal government’s decision to remove mathematics as a compulsory subject for students seeking admission into tertiary institutions to study arts and humanities has sparked a wave of mixed reactions across Nigeria’s education sector.

The new policy, unveiled on Tuesday, was announced in a statement signed by Boriowo Folasade, director of Press and Public Relations at the Federal Ministry of Education. According to the ministry, the reform, led by Maruf Tunji Alausa, minister of Education, is aimed at democratising access to higher education and empowering young Nigerians through inclusive and equitable learning opportunities.

Under the new National Guidelines for Entry Requirements into Nigerian Tertiary Institutions, English Language remains compulsory for all candidates, while mathematics will now only be required for those seeking admission into science, technology, and social science programmes.

The federal government explained that the policy would help expand access to tertiary education and enable the admission of an additional 250,000 to 300,000 students annually.

Alausa noted that the reform became necessary to correct what he described as ‘years of limited access’ that left many qualified candidates unable to gain admission despite their competence.

He pointed out that over two million candidates sit for the Unified Tertiary Matriculation Examination (UTME) annually but fewer than 700,000 secure admission into universities, polytechnics, and colleges.

‘This imbalance is not due to a lack of ability, but outdated and unnecessarily stringent entry requirements that must give way to fairness and opportunity,’ the minister stated.

Policy generates debate

However, the policy has generated debate among education stakeholders. While some hailed it as a long-overdue reform, others warned that it could have long-term consequences for Nigeria’s competitiveness in the digital age.

Samuel Odewumi, a transport and logistics expert at Lagos State University (LASU), cautioned against what he described as a ‘policy of convenience,’ arguing that mathematics remains fundamental to logical reasoning and digital literacy.

‘It’s better to have mathematics and not need it, than to need it later and not have it. Education reforms should not be rushed. Every decision we take today will have ripple effects in the next decade. Mathematics builds cognitive capacity, and its absence may weaken our students’ problem-solving foundation,’ Odewumi said.

He also faulted what he called ‘policy inconsistency’ in Nigeria’s education system, warning that frequent changes in admission requirements could destabilise academic planning and quality assurance.

On the other hand, Akase Ter, an educationist, described the policy as a relief for thousands of students with strong potential in the arts but were held back by mathematics. ‘It’s really a good decision because people are gifted differently. Not everyone is science-oriented. For decades, the compulsory mathematics policy denied many bright students the opportunity to further their education. This new direction gives them a second chance,’ he said.

Ter recalled that many students who struggled with mathematics either abandoned their academic dreams or switched to other interests, despite excelling in subjects like literature, Christian Religious Knowledge, and history.

On X (formerly Twitter), users also expressed opinions about the new policy.

Adeolu (@_astalavi) argued that the decision could worsen students’ disinterest in numeracy.

‘Whether we like it or not, arithmetic is a part of our day-to-day activity. Not making it mandatory now will only make the arts students that people perceive to be lazy relax even more, and affect their basic numerical knowledge,’ he said.

Adewale (@SoEdunOkanESita) strongly opposed the reform, warning that it could harm the country’s educational foundation.

‘Everyone who cares about Nigeria must prevail on Tunji Alausa to immediately reverse the poor decision to remove Mathematics for arts students. His overzealousness will destroy Nigeria. Education is the pillar that holds a country,’ he wrote.

Adewale added that the policy overlooks the realities of the job market.

‘After graduation, the labour market doesn’t care if you are an arts, sciences, or social science graduate. Everyone will write the same aptitude tests for employment, which include mathematics, logic, quantitative and verbal reasoning. How those in government think is absurd.’

Echoing similar sentiments, Olufemi Oluwole (@MinOlufemi) questioned the logic behind the change.

‘What is the positive effect of taking out Mathematics from the arts department? The contents of this subject at the secondary school level are basic. There’s no problem being solved – we are only making more lazy students,’ he said.

Donald Angbas (@orame50) also disagreed with the reform, stating that every student pursuing tertiary education should have at least a basic pass in mathematics and English.

‘C6 is just 45-50%. Every student going for tertiary education should be able to have that in English and Mathematics,’ he tweeted.

Not all reactions were negative, however. Tosin Balogun (@tosi_tosin) welcomed the development, calling it a ‘very good decision.’

Nigeria’s hopes of hosting the 2030 Commonwealth Games have been dashed after Ahmedabad, India, was recommended as the host city ahead of Abuja, following a competitive bidding process.

Commonwealth Sport announced the decision, revealing that the Indian city was chosen as the preferred host for the centenary edition of the Games, a milestone marking 100 years since the event’s inception. Despite strong lobbying from Nigeria’s delegation and support from several African Commonwealth nations, the evaluation commission concluded that Ahmedabad offered ‘the most comprehensive and deliverable plan’ for the Games.

The recommendation, made by an evaluation commission of the governing body, will be formally ratified at the Commonwealth Sport General Assembly in Glasgow on November 26. Once approved, it will make India the host of the prestigious multi-sport event for the second time in 20 years, following Delhi’s successful staging in 2010.

Ahmedabad Chosen Ahead of Abuja

Located in western India, Ahmedabad was selected over Nigeria’s capital, Abuja, based on its superior infrastructure, logistical readiness, and experience in hosting major international sporting events. The city, home to more than five million residents, boasts world-class sports facilities, including the Narendra Modi Stadium, the world’s largest sports arena with a 132,000 capacity, which hosted the 2023 Cricket World Cup final.

India Celebrates, Nigeria Reflects

In a statement, Dr. P. T. Usha, President of the Commonwealth Games Association of India, described the selection as ‘a historic opportunity’ for Indian sport.

‘We see the 2030 Games as a powerful opportunity to inspire our youth, strengthen international partnerships, and build a shared future across the Commonwealth,’ Usha said.

For Nigeria, the decision marks a setback after years of preparation and investment in its bid to bring the Games to Africa for the first time.

Abuja’s proposal had highlighted Africa’s absence from the event’s hosting history and promised to deliver a Games that would showcase the continent’s growing sporting and economic potential.

Nigeria’s efforts to achieve food self-sufficiency and inclusive agricultural growth is receiving a major boost as the National Agriculture Development Fund (NADF) and Jigawa State Government, jointly launched an initiative to develop the first-ever sub-national agricultural lending de-risking framework in the country.

The two-day co-design workshop, themed ‘Jigawa State Agricultural Lending De-Risking Model,’ held in Abuja on Wednesday, marks a critical step toward improving access to finance for smallholder farmers and agribusinesses through innovative, state-led financial risk management mechanisms.

Speaking at the event, Mohammed Ibrahim, executive secretary, NADF, said the initiative represents a bold, practical approach to overcoming long-standing barriers that have constrained agricultural lending in Nigeria.

‘Persistent barriers to access to finance for smallholder farmers and agribusinesses cannot be overemphasised. If state-led mechanisms like this are put in place, those barriers can be easily surmounted.

‘National-level financing bodies like ours have done well, but a bottom-up approach led by state governments, tailored to their peculiarities, will have greater impact’ Ibrahim stated.

Ibrahim emphasised that the NADF, established by an Act of Parliament in 2022, plays a statutory role in bridging the national and sub-national agricultural finance ecosystems.

He said the Fund will continue to facilitate partnerships and provide technical guidance to ensure the success of the Jigawa pilot model.

‘Our role is to bridge finance ecosystems and facilitate engagements for the entire agriculture sector. This is a bold initiative, and with the technical assistance of Propcom+, (A UKAid-Funded programme), we will do our very best to ensure it succeeds’ he explained.

Representing the Jigawa State Government, Saifullahi Umar, director general, Jigawa Agricultural Transformation Agency (JATA), reaffirmed the state’s commitment to driving agricultural transformation through innovation, private sector inclusion, and strategic partnerships.

He disclosed that Jigawa State has invested nearly $30 million in agriculture over the past two and a half years, covering mechanisation, input financing, and rural infrastructure.

Despite these efforts, Umar noted that the financing needs of the state’s vast agricultural sector, valued at N3.4 trillion, remain enormous.

‘Our mechanisation program cost about $17 million, and input financing, especially for rice, was around $7 million. But government alone cannot meet the capital requirements of agriculture.

‘We need to attract private investors and financial institutions into every link of the value chain, from input supply and production to processing, marketing, and distribution’, he said.?Jigawa’s agricultural potential is vast. With 2.4 million hectares of arable land, 3.6 million cattle, and over 6 million sheep and goats, the state is already one of Nigeria’s top producers of rice, wheat, and sesame. It currently produces 2 million metric tons of rice annually and aims to reach 4 million metric tons by 2030.

‘That would not happen without the right financing. We must create an enabling environment and mechanisms that attract private sector investment and ensure sustainable financing for farmers’, Umar noted.

According to Naona Usoroh, NADF’s head of International Partnerships, the framework is being co-designed with technical support from Propcom+, with NADF, leading the initiative to ensure, amongst others, that the Framework aligns with national agricultural plans and policies, global best practices, and climate-smart principles.

‘Our mission is to be Nigeria’s leading catalytic institution driving inclusive, resilient, and commercially viable agriculture. Through this initiative, NADF will help states like Jigawa develop de-risking models that ensure not only affordable but also sustainable financing for smallholder farmers’, Usoroh said.

She explained that the model will focus on four key pillars, framework development, financial innovation, policy alignment, and institutional capacity building.

The framework is expected to enhance transparency and attract private capital by ensuring that every N1 of state commitment generates multiple inflows from development partners and financiers.

‘We want to move away from one-off project financing to systems that sustain themselves. The idea is to create a catalytic effect that multiplies investment and ensures continuous access to affordable finance’ Usoroh added.

The workshop also highlighted Jigawa’s strategic readiness to lead the pilot, anchored on strong policy reforms under Governor Umar Namadi’s administration.

Recent legislation, such as the Ministry of Livestock Development Law and the Jigawa Agricultural Transformation Service (JATS) Law, has established institutional frameworks to industrialise agriculture, formalise livestock value chains, and promote climate-resilient practices.

Jigawa’s 2024-2030 Agricultural Policy further envisions transforming the state into West Africa’s leading hub for agricultural production and processing, emphasising food security, youth and women empowerment, and private sector collaboration.

Under these reforms, the state has already constructed over 800 kilometers of rural access roads, empowered 300,000 women and youth, and attracted national recognition for leadership in agricultural innovation and productivity.

Olumide Ojo, strategy director at Propcom+, described the initiative as a crucial step in promoting inclusive finance and climate resilience. The programme’s access-to-finance strategy focuses on business readiness, capacity building, and innovative product design for underserved farmers.

If successful, the framework could serve as a national template for other states, accelerating Nigeria’s agricultural transformation agenda and contributing significantly to food security and rural development.