Why Enugu State Introduced a Mortuary Levy – Revenue Service Clarifies

Enugu State government clarifies the rationale behind imposing a daily tax on corpses stored in mortuaries beyond 24 hours

The Enugu State government has introduced a mortuary tax aimed at discouraging delays in the burial of corpses, clarifying that the levy is not a revenue-driven initiative. According to the Enugu State Internal Revenue Service (ESIRS), this Enugu mortuary tax is based on provisions within the Births, Deaths, and Burials Law of the state, which has long been in effect.

Mr. Emmanuel Nnamani, the Executive Chairman of ESIRS, explained the rationale behind the tax in a statement following a circular sent to all mortuary attendants. The Enugu mortuary tax requires a daily payment of ₦40 for corpses not buried within 24 hours. This charge continues to accumulate until the deceased is collected for burial.

Nnamani emphasized that the Enugu mortuary tax is not new, stating that it is an indirect levy applied to mortuary owners rather than the bereaved families. “This tax is only ₦40 per day and is aimed at discouraging families from leaving their dead in mortuaries for extended periods,” he noted.

To clarify, if a body remains in the mortuary for 100 days, a total of ₦4,000 must be paid to the state under this Enugu mortuary tax. Nnamani stressed that this fee is minimal and is not designed to burden grieving families but rather to maintain a standard for the timely handling of corpses. “Since its introduction, there has been no incident where a family was prevented from retrieving their loved one for burial due to the tax,” he added.

This policy, according to Nnamani, seeks to manage the use of mortuaries across Enugu and to ensure that bodies are not left indefinitely, helping to maintain public health standards and proper management of mortuary facilities.