The blank tape levy is a fee imposed on items that may be used to carry copyright-protected content for private copying payable at the point of entry or at the point of first manufacture locally.
It is imposed on the sale of blank media and devices, such as CDs, DVDs, USB drives, and smartphones, which can be used to make personal copies of copyrighted content.
This levy is imposed by the Copyright law to compensate copyright holders for potential revenue lost when individuals make private copies of their copyrighted works, such as music, movies, or software.
This is because private copying allows individuals to make personal backups or copies of copyrighted material for their own use, such as making a backup of a music CD or copying a movie to a personal device.
When will the collection of Blank Tape Levy commence?
The collections are expected to commence on September 15, 2023.
Who pays the Blank Tape Levy?
Typically, the levy is paid by the manufacturers or importers of the blank media or devices.
What types of media and devices are subject to blank Tape Levy?
The types of media and devices subject to levies vary by country, but they often include but are not limited to CDs, DVDs, Blu-ray discs, USB drives, external hard drives, and smartphones.
Who administers and collects the levies?
The Collective Management Organizations responsible for the distribution of the income received from the levy to copyright holders.
How are the collected levies distributed to copyright holders?
Collective Management Organizations are responsible for the management and distribution of amounts collected to copyright holders subject to their distribution rules.
Are private copying levies the same in all countries?
No, the specifics of private copying levies, including the types of media and devices subject to them and the rates, vary widely.
What is the legal framework for a blank tape levy?
The Copyright Act (No.12 of 2001) is the enabling legislation on blank tape Levy in Kenya. Copyright Act defines it as the making of a single copy for the personal or private use of the person making the copy.
Sections 28 (3)(6) and 30(6) of the Copyright Act and the Second Schedule, Part B of Copyright Regulations 2020 deal with blank tape levy.
The following items are covered under the Copyright Regulations 2020 and the corresponding taxes.
1. Audiocassette, audiocassette minidisc, audio-CD-R/RW - Sh. 5
2. Video cassettes (VHS, Hi8, Mini DV, Vide08) -
3. DVD-R, DVD+ RW, DVD+ R, DVD + RAM, DVC, mini-DVD, Blu-Ray disk, PC diskettes, DDS tapes, Travan disc; CD-R, CD-RW - Sh. 10
4. DVD writer external (PC), CD-ROM recorder external (PC); and any other recording device for audio-CD - 3% of cost price net of taxes.
5. Television with HD recorder, DVD-HD recorder, Video-HD recorder (cameras), Digital recorders (MP3, 1- pods, MP4, etc - Sh. 100
6. VHS recorders, digital receivers with HD (PVR), hard drive media players, Blu-Ray recorder external, digital camcorders, digital cameras with SD cards, digital recorders for IPTV and VOD services - 5 per cent of purchase price net of taxes.
7. Game consoles, media box, minidisc, compact flash memories, memory stick, smart media memory cards, portable hard disc (external), ZIP drive, data, USB Flash disk - Sh. 200
8. Audio recorders and video recorders - 4 per cent of cost price net of taxes
9. Photocopy/printing Paper per ream - Sh. 20
10. Personal Laptops/computers, mobile phones, smart watches - I .5 per cent of purchase price net Taxes
11. Modulators, decoders/signal receivers, digital jukeboxes - 3 per cent of purchase price net of taxes
12. Photocopying machine, printing plates, printers/printing machines – 2 per cent of purchase price net of taxes
13. Computer external hard drives Sh. 300
