Through out the history of copper mining in Zambia, the mining companies have been the major source of revenue to the government.
They have done this through the payment of royalties, corporation taxes as well as windfall taxes. The windfall tax which is the most controversial of them all was also being paid during the time of the colonial administration.
The reintroduction of this tax has raised controversies because of the development agreements which the Zambian government signed with the various mining companies which have been changed unilaterally. Opposition political parties are trying to take advantage of the governments’ unilateral decision. Whether the decision to cancel the development agreements will be reviewed, will become clearer after the Presidential by-election on 30th October 2008.