Nigeria Police Trust Fund Act (Amendment) Bill

What Is This Bill?

The Nigeria Police Trust Fund Act (Amendment) Bill, 2025 (SB. 845) amends the Nigeria Police Trust Fund (Establishment) Act, 2019 to extend the operational lifespan of the Fund beyond its original six-year sunset clause, which was set to expire on June 24, 2025. The principal objective of the amendment is to ensure continuity in the funding, training, and equipping of the Nigeria Police Force (NPF), safeguarding gains already achieved since the Fund commenced operations in 2019. The Bill was sponsored by Senate Leader Sen. Michael Opeyemi Bamidele (Ekiti Central) and received presidential assent from President Bola Ahmed Tinubu in October 2025.

Who Does It Target?

The Nigeria Police Force — officers and personnel at all operational levels nationwide The Board and Management of the Nigeria Police Trust Fund (NPTF) Nigerian companies subject to the NPTF levy (0.005% of net profit) Federal Government agencies responsible for Police funding and oversight Host communities and citizens reliant on improved police security services

What Does It Aim to Achieve?

Extend the duration of the Nigeria Police Trust Fund beyond the original six-year period established under Section 2(2) of the 2019 Act Ensure continued and uninterrupted funding for police training, equipment procurement, infrastructure rehabilitation, and personnel welfare Provide a sustainable legal basis for the NPTF to continue operations and avoid institutional collapse following the expiry of the initial mandate Strengthen fiscal accountability and transparency in management of NPTF resources Consolidate police modernisation reform building on achievements in logistics, capacity development, health, and welfare since 2019

Key Features

Duration Extension: Section 2(2) of the principal Act is amended to extend the Fund's operational period; the Fund will continue to exist beyond June 2025 unless otherwise repealed by the National Assembly Funding Sources Retained: The Fund continues to be financed through 0.5% of total Federation Account revenue, 0.005% of net profit of companies operating in Nigeria, special government intervention allocations, budgetary provisions, and grants Operational Continuity: Training, logistics, infrastructure, and welfare programmes initiated under the original Act continue without interruption Welfare & Personnel Provisions: Amendment reinforces focus on improved police officer conditions of service, health and insurance coverage, housing, and career development Fiscal Accountability: Strengthened transparency and oversight mechanisms for NPTF resource management and expenditure reporting

Current Status

Rollout Stage: Passed — First Reading (June 24, 2025), Senate passage (June 25, 2025), Presidential Assent (October 2025) Achievements to Date (2019–2025): Equipment and logistics procurement; training and capacity development; rehabilitation and expansion of police infrastructure; health and welfare initiatives Fund Allocation: The NPTF received a record allocation of N124.4 billion for the 2024 financial year over double the N57 billion approved in 2023 Flare Points Resolved: The amendment resolves the critical legal gap that would have rendered NPTF operations unlawful after June 24, 2025 in the absence of extension Broader Reform Context: Passed alongside the Police Institutes Establishment Bill, 2025, as part of a dual legislative reform package to modernise Nigeria's police service

How to Access

Police Personnel: Welfare, training, and equipment benefits are administered directly by the NPF and the NPTF Board through authorised institutions Corporate Taxpayers: NPTF levy assessed and collected under CITA framework via the Federal Inland Revenue Service (FIRS); small companies exempt under Section 23(1) CITA Government Agencies: Engage with the NPTF Management for budgetary allocation processes and special intervention fund proposals Contact: Nigeria Police Trust Fund —nptf.gov.ng | Nigeria Police Force — npf.gov.ng

Important Terms

Sunset Clause: The original Section 2(2) of the 2019 Act limited the Fund's duration to six years from commencement (June 24, 2019), requiring National Assembly intervention to extend NPTF Levy: Companies operating in Nigeria are obligated to pay 0.005% of net profit to the Trust Fund; administration governed by the Companies Income Tax Act Winding-Up Period: Under the original Act, Section 28 provided for a six-month winding-up period upon expiry, during which assets and liabilities transfer to the Nigeria Police Force; the amendment supersedes this

Impact & Metrics

The Nigeria Police Force comprises over 370,000 personnel among the largest police services in Africa and has been chronically underfunded for decades NPTF recorded measurable improvements in logistics, training infrastructure, and officer welfare between 2019 and 2025 The Inspector-General of Police described the amendment as enabling the Force to elevate training standards, nurture world-class officers, and deliver accountable, citizen-focused policing The amendment protects over N124.4 billion in approved 2024 budget allocations from legal challenge arising from the expiry of the Fund's original mandate

Official Resources

Website: nptf.gov.ng | npf.gov.ng | nass.gov.ng Bill Reference: Nigeria Police Trust Fund Act (Amendment) Bill, 2025 — SB. 845 available via the National Assembly of Nigeria Contact: Nigeria Police Trust Fund (NPTF), Abuja | Nigerian Senate, Three Arms Zone, Abuja Summary prepared using the Policy Summary Template | Source: NPTF (Establishment) Act 2019; SB. 845 (2025); PRNigeria; TheNewsGuru; PLAC Legist; Mondaq | March 2026

Legal Framework

The Nigeria Police Trust Fund Act (Amendment) Bill 2025 operates under the Nigeria Police Trust Fund Act 2019, the Police Act 2020, and the Fiscal Responsibility Act 2007. Constitutional authority derives from Section 214 of the 1999 Constitution establishing the Nigeria Police Force as a federal institution. The Finance (Control and Management) Act and the Public Procurement Act 2007 govern the Trust Fund's financial management and expenditure procedures.