Stool Land Revenue Services

Stool land revenue includes all revenues that accrue to a stool as a result of the acquisition/use of stool land for any purpose, which includes but not limited to residential, commercial, industrial, agricultural, mining, recreational, civic and cultural uses.

Sources /types of Stool Lands Revenue

The sources /type of revenue collected by the office from users of stool lands are categorized as follows:

• Ground Rent
  • These are amount payable annually by holders of leasehold grants in respect of plots for residential, commercial, industrial uses etc.
• Farm Rent
  • These are amounts payable annually on acreage basis by settler or tenant farmers occupying stool land for agricultural purposes.

• Annual rent /Concession rent
  • These are amounts payable annually for the land by timber and mining companies for operating timber utilization contracts or mineral contract granted by Forestry and Mineral Commissions respectively.
• Mineral royalties
  • These are amounts payable by mining companies in respect of mineral mined over a period paid to Ghana Revenue Authority (GRA), then through Mineral Development Fund (MDF) to Office of the Administrator of Stool Lands (OASL)for disbursement
• Timber royalties
  • These are amounts payable by holders of timber utilization contract (Concessions) in respect of timber harvested.
• Other revenues
  • These are revenues collected by the office in the form of dues, charges, fees etc from occupants and users of stool land resources including sand/stone winning, charcoal burning, burrow pits etc.

Who Should Pay Stool Land revenue

Stool land revenues are expected to be paid by any person (s) who is/are not customary freeholder/s of that stool land they occupy, possess or use for whatever purpose which is of commercial value or could be commercialized. All tenants, lessees, concessioners and explorers are required to pay stool land revenue.

Rent Assessment

Rents are assess by applying the rental rates to the acreages of the various parcels/plots/farms to determine the rents payable lessees, assignees, grantees, tenants, farmers etc.

Revenue Collection Processes

• Ground Rents Collection

A formal rent demand note will be served on the lessee/tenant. A first rent demand notice will be served on the lessee, and the lessee has twenty-one (21) working days within to pay up the rent. If the lessee fails to pay up within the twenty –one (21) working days, a second and final demand notice will be served on the lessee, after which failure to pay will call for the institution of legal action at the law court. A

The demand notice shall state among other things the following

• The amount to be paid
  • The period for the rent is being demanded
  • The size of the land on which rent is being demanded
  • The location of the land
  • The signature and name of the Officer demanding the rent

• Disbursement of Stool Lands Revenue
  • The disbursement of stool land revenues is law; the beneficiary institutions and proportion they are to get are stated in the law as follows
    • The OASL takes 10% of the total revenue mobilized to cover administrative expenses. The reminder is treated as 100% and is shared to stated beneficiaries i.e. the Stool, the Traditional Authority and the District Assembly where the revenue is coming from as follows
      • Twenty –five percent (25%) to the Stool from whose land the revenue comes. This according to the law is for the maintenance of the Stool in keeping with its status. (Article 267 (6) (a) of the 1992 Constitution.
      • Twenty percent (20%) to the Traditional Authority under which the stool falls and
      • Fifty –five percent (55%) to the District Assembly in whose jurisdiction the stool lands are situated. 
• Use of Stool Land revenue

Stool land revenues are principally communal resources and for that matter must be used to benefit the entire stool community. The Constitution provides that the stools should use their portion in maintaining their stool in keeping with its status. The proportion that goes to the District Assemblies is supposed to be used for development in the District, especially in those areas where the revenue is coming from or are adversely affected by the operations that resulted in the generation of the revenue eg mining or timber operations. The District Assemblies are to undertake development projects in their catchment areas and labeled the project as having being funded with stool land revenue.

Current district officer: Joyce Ohenewah Ofosu

Contact:

Email: joyce.ofosu@oasl.gov.gh

Tel: 0342292411

 Mobile number:    0243270325