By Yusuf Kolawole
Economist and public affairs analyst
Education is widely regarded as one of the most powerful tools for breaking the cycle of poverty and building a productive society. In Lagos State, where the government has invested heavily in education and human capital development, every policy that affects a child’s ability to enter school deserves careful consideration.
The reported increase in the cost of obtaining tax clearance for children seeking admission into junior secondary school (JSS) and senior secondary school (SSS), from N10,100 to N20,100, represents a 100 percent increase. While tax administration and revenue generation are important responsibilities of government, the unintended consequences of such charges on vulnerable families must not be overlooked.
A question of access to education
For many low-income families, particularly those living in densely populated communities, N20,100 is not a small amount. It can represent several days of income, money for food, transportation, school materials or other essential household needs.
When a parent is required to provide tax-related documentation before a child can complete the school admission process, the cost becomes an additional barrier to education.
The concern is not necessarily about taxation itself. The concern is whether the cost and process of obtaining the required tax clearance could discourage some parents from registering their children, particularly where families already struggle with school uniforms, books, transportation and other educational expenses.
Could this increase the number of out-of-school children?
Lagos, like many rapidly growing urban centres, faces the challenge of ensuring that every child of school age remains within the education system.
A policy that increases the financial burden associated with school enrollment, even unintentionally, should therefore be carefully assessed against its potential social consequences.
A parent who cannot immediately afford N20,100 may postpone the child’s registration. In some cases, repeated delays can result in a child staying at home for an extended period. For children from economically disadvantaged households, such delays can increase their vulnerability to child labour, street trading, apprenticeship without formal education and other forms of social exclusion.
This is why revenue policy and education policy should not operate in isolation.
Revenue generation must not become an education barrier
The Lagos State Internal Revenue Service (LIRS) has an important mandate to improve tax compliance and generate revenue for public development. Increased revenue can support infrastructure, healthcare, education, transportation and other essential services.
However, government revenue policies should always consider ability to pay and social impact.
Children are not taxpayers in the same sense as businesses and income-earning adults. Where a tax-clearance requirement is connected to school admission, government should ensure that the process does not become an obstacle to a child’s constitutional and social right to education.
There is a strong case for reviewing the application of the charge to children entering public secondary schools, especially children from low-income households.
A better approach
Rather than simply increasing the fee, Lagos State could consider a more socially balanced approach.
First, students from low-income families could be granted exemptions or substantial waivers where parents can demonstrate financial hardship.
Second, government could establish a zero-cost or subsidised tax-clearance process specifically for school enrollment, while maintaining appropriate tax compliance requirements for adults and businesses.
Third, LIRS and the education authorities could develop an integrated digital system that allows the tax status of parents or guardians to be verified without requiring families to incur additional financial burdens.
Fourth, there should be clear public communication explaining why the charge exists, who is required to pay it, available exemptions and how parents can obtain assistance.
Government should listen to the people
Public policy should not only be measured by how much revenue it generates. It should also be measured by its impact on ordinary citizens.
If a revenue policy produces additional income for government but simultaneously causes vulnerable children to remain outside the classroom, policymakers must reconsider whether the policy is achieving the desired social outcome.
Lagos is Nigeria’s economic capital and one of Africa’s largest metropolitan areas. Its future depends on the quality of its human capital. Every child kept in school represents a potential teacher, engineer, doctor, entrepreneur, civil servant, technologist or community leader.
The N10,000 difference between the previous N10,100 and the reported N20,100 charge may appear modest from a government revenue perspective. But for a struggling family with several school-age children, the cumulative burden can be significant.
Conclusion
Tax compliance is important, and Lagos residents have a responsibility to contribute to the development of the state. But taxation should be administered in a manner that promotes inclusion rather than unintentionally creating barriers to education.
The Lagos State Government and LIRS should therefore urgently review the N20,100 tax-clearance requirement for school enrollment, particularly for children entering public junior and senior secondary schools.
A compassionate policy could preserve the objectives of tax administration while protecting vulnerable families through exemptions, waivers, subsidies and simplified digital verification.
No child should be prevented or discouraged from entering the classroom because a parent cannot immediately afford the cost of obtaining a tax document.
The ultimate goal of government revenue should be to build a better society. One of the clearest measures of that better society is whether every child has a fair opportunity to receive an education.
*Kolawole is an economist and public affairs analyst
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