The national response to HIV and AIDS in Zimbabwe is financed through the National AIDS Trust Fund (NATF) commonly known as the AIDS Levy, Global Fund, bilateral and multilateral instituations. The AIDS Levy is administered by the National AIDS Council, the Global Fund, bilateral and multilateral funds and resource are administered by selected agents or instituation indetified by the respective funders.

Background of the AIDS Levy.
The enactment of the  The National AIDS Council of Zimbabwe Act Chapter 15:14 of 2000 led to the introduction of the National AIDS Trust Fund ( AIDS Levy)


Objective of the AIDS Levy
To provide financial support for key HIV and AIDS interventions in Zimbabwe
To establish and fund the NAC secretariat functions.
To complement the external funding of HIV and AIDS interventions in Zimbabwe

How is it collected and administered?
In accordance with the provision of Section 14 subsection 14 and 15 of the Finance Act, Chapter 23:04, AIDS levy is charged on individuals, companies and trusts at a rate of 3% of the amount of income tax assessed.  In case of individuals, the tax is levied on the income tax assessed after deducting any credits accruing to the individual pay as you earn (PAYE) tax.
The allocation of funds from the AIDS levy to different programme areas is done through a NAC board guided annual work plan and budget which is approved by the Minister of Health and Child Welfare. Of the total funds collected 50% goes towards the Antiretroviral Therapy Programme, 10 % prevention, 6% M&E and coordination, enabling environment takes 5%, programme logistics support and assets accounts for 23% and 4% respectively.
The NAC financial accounts are independently audited every year by government auditors (Comptroller and Auditor-General) and NAC internal auditors.  The audited financial statements are published in the national print media and also made available on the NAC website ( ).


Which HIV and AIDS thematic areas are financed by the fund?
Prevention Programmes
Treatment, Care and Support
Enabling Environment
Co-ordination and management of the national response through systems strengthening

The AIDS levy collection for the period 2000-2008 cannot be meaningfully expressed as they were distorted by the 2007 and 2008 super hyper inflation environment.  For more information on the summarized AIDS levy collections and expendire click and view this document

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