Lagos Still Offers Free WAEC Exams but Requires Tax Clearance – LIRS

Lagos still offers free WAEC exams for SS3 students: The Lagos State Internal Revenue Service (LIRS) has confirmed that senior secondary school students (SS3) in government funded schools can still register for the West African Examinations Council (WAEC) exams for free.

The state government also continues to provide free education from kindergarten to secondary school.

Ayo Subair, the executive chairman of LIRS, made this known recently, explaining that a Tax Clearance Certificate (TCC) is needed to access government services.

“To get a TCC, individuals must submit their annual tax returns for the relevant year and ensure they have paid their taxes based on their declared income,” Subair said.

He clarified that this tax requirement has been in place for a long time and follows Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended).

Free Education Under Lagos Government THEMES PLUS Agenda

Subair further explained that the free education policy is part of the Lagos State government THEMES PLUS agenda. This initiative also includes affordable housing, improved transportation, free healthcare, youth and small business support, better security, and upgraded road infrastructure.

He stressed that all residents of Lagos, whether employed or not, are required by law to file their tax returns, declare their income, and pay any taxes owed.

“This rule is backed by the Nigerian Constitution and the PITA law,” Subair said. “It is part of the agreement between the government and residents to ensure fair access to public services.”

Why a Tax Clearance Certificate (TCC) Is Important

Subair pointed out that requiring a TCC for free services is not a new policy but a long-standing practice aimed at fairness and transparency in how public resources are used.

“Taxes help fund many public programs that benefit millions of Lagosians,” he said.

For people in the informal sector (such as traders and small business owners) who may not have formal financial records, the government has introduced a presumptive tax of ₦10,100 per year—₦10,000 as annual tax and ₦100 as a development levy. This makes it easier for them to be included in the tax system.

To make tax payments more convenient, LIRS has stationed staff and agents in markets and schools to help people get their TCC without visiting tax offices. There are also flexible payment plans available, though full payment is required before the TCC is issued. Additionally, students who do not live with their biological parents can use the TCC of their guardians.

Subair emphasized that this policy is not meant to cause hardship but to ensure that everyone contributes their fair share to keep public services running.

“Our goal is fairness, accountability, and sustainability,” he said. “By fulfilling their tax responsibilities, residents help the government improve the quality of life in Lagos State.”

Also Read: JUST IN: WAEC Extends Registration deadline for WAEC GCE 2025

Leave a Comment