The land question still lingers 33 years after Namibia’s political independence, and a fresh debate has ensued around why tax exemption is only reserved for previously disadvantaged Namibians.

As matters stand, only white males are obligated to pay land tax, and are ineligible candidates for any exemption.

It is a situation that has caused unhappiness among white male farmers, who feel hard done by the law.

However, diametrically opposed to them are black farmers, who feel that if past injustices are to be addressed, certain provisions ought to be in place to bring previously disadvantaged Namibians on par with their previously advantaged counterparts. Farmer and deputy chairperson of the ancestral land commission, Fanuel Kaapama, is one of them.  “The structure of land ownership some 33 years after independence is such that almost slightly more than half of Namibian land is owned by a specific racial group, which accounts for less than 5% of the population, who are white. So, that raises a serious question on the equitability of the land distribution pattern of Namibia, which has an inherently colonial and racist outlook,” he stated. Kaapama said Affirmative Action is constitutionally provided for in law to specifically address colonial legacies, issues such as skewed land ownership.

“Now, if we also go into the land in the hands of black farmers, about 90% of it is still in debt with Agribank or other commercial banks. The same cannot be said about land in white hands… even whites born after independence, in most cases, sit on land inherited or bequeathed to them, debt-free land,” he reasoned.

In no uncertain terms, he said, even relatively rich blacks who own land cannot be compared to their white male counterparts, even if they were born after independence, as they have in most cases inherited it or sit on land that was never purchased.

“We know the history Namibia went through, that of colonialism and land dispossession. So, that argument is infested with a very high degree of denialism. Show me a place in Namibia where you have an overcrowding of white farmers, and despite being overcrowded, are also forced to pay tax”, Kaapama wanted to know.

Emerging farmer, lawmaker Vipuakuje Muharukua echoed Kaapama’s sentiments, saying discrimination in this instance is justified. “This is positive discrimination within the confines of the law. We should not fight affirmative action. We must support it,” he reiterated. The MP, an admitted legal practitioner, hinged his argument on articles 10 and 23 of the Namibian constitution.

Muharukua said while Article 10 says no persons shall be discriminated against on the grounds of sex, race, colour, ethnic origin, religion, creed or social or economic status, Article 23 makes provision for justified discrimination seeking to address colonial or apartheid legacies.

“Namibian laws don’t allow discrimination of any sort under Articles 10. However, if you go to Article 23 (1) and (2), it says nothing contained in Article 10 prevents Parliament from enacting legislation providing directly or indirectly for the advancement of persons within Namibia who have been socially, economically or educationally disadvantaged by past discriminatory laws or practices,” he elucidated.

In this instance, exemption for land taxation does not target a specific race or gender, but a select group which benefited from past injustices, to the detriment of others.  Article 23 of the Namibian Constitution defines ‘previously disadvantaged’ persons as those who have been socially, economically or educationally disadvantaged by past discriminatory laws or practices which existed prior to independence. They are black women, white women, and black men.

“It does not discriminate against a race. White female landowners are benefiting from the exemptions because they too were oppressed, although not to the same degree as blacks. White women at a point were inferior to white men, were not allowed to own land, or even vote. Blacks in general were nothing,” Muharukua emphasised.

“The absence of the Affirmative Action Act and reliance on policy is the only shortcoming. But no reasonable court will rule in favour of anyone who challenges policies that seek to legitimately address colonial legacies. But, we need a law in place,” he stated.

Expert views

According to experts, only those whobenefitted from previous land programmes (colonialism and apartheid), should pay land taxes.

“Our agriculture is rarely subsidised, and our input costs are already expensive. So, for a black farmer with a burden of Agribank, high input costs and farm maintenance expenses on his shoulders, it’s only fair to waive land tax, even though it’s not a big amount. They can use the funds for other production costs on the farm,” an Agribank insider, who preferred anonymity, said. 

The source continued: “Those in power must simply do a land ownership audit, and permanently waive land tax on Affirmative Action farmers. It is quite clear the government will never repossess land and redistribute it. The only way they can do justice is by taxing those who benefited from former governments’ land programmes, and use the funds to empower the affirmative farmers.”

Millions

His sentiments seemingly resonated with a senior figure within the land reform ministry.

“The tax we collect here goes to a fund that we use to purchase new farms from the same community that at times overprices these farms. It is so much so that the government, with the limited resources, is only able to buy 10 farms on average [per year] for resettlement purposes due to the willing-buyer willing-seller policy. This tax isn’t even a lot for a commercial farmer. On average, farmers pay less than N$10 000 per year,” the official said. 

According to investigations, the ministry collected a total of N$197 million in land tax between 2013 and 2023.

Disgruntled

“To say this is ‘discriminatory’ is being very insensitive towards those who suffered injustices and discrimination during the apartheid regime. This is not even discriminatory, it is an advancement of people who were previously discriminated [against] socially, politically, economically and educationally by past apartheid discriminatory laws, practices, policies and programmes. And until such advancement is reached, as provided under Article 23 and relevant legislations, these policies will continue to exist as it is constitutional,” land reform executive director Ndiyakupi Nghituwamata said recently. 

-  emumbuu@nepc.com.na