Under Part 2 of the Fifth Schedule to the Local Governments Act, LST is required to be levied on the wealth and income of persons in gainful employment and self-employed/ practicing professionals, among others.
Self-employed/practicing professionals are defined to include Medical and Veterinary Doctors, Engineers, Accountants, Consultants, Technicians,Lawyers, Dentists, Pharmacists, Architects, Scientists, Surveyors, Valuers, ICT Specialists and any other self-employed professionals.