payment of income tax pursuant to Section 12 (3) of the Persons with Disabilities Act which enables them to secure additional disposable income. To this end, the National Council for Persons with Disabilities facilitates the exemption of persons with disabilities registered with the Council from the payment of income tax. During the 2009-2010 Financial Year, subsidiary legislation (Rules and Regulations) was gazette to govern the tax exemption regime in relation to personal income of persons with disabilities; 271. The National Council for Persons with Disabilities is in the process of carrying out a census to determine the number of persons with albinism in Kenya for the purposes of providing them with sunscreen lotion and other services to protect them from harmful sunrays. Article 19: All peoples shall be equal 272. Government policy on equality is guided by Article 27, which guarantees equal and effective protection against discrimination on grounds of race, colour, sex, language, religion, political or other opinion, nationality, ethnic or social origin, disability, property, birth or other status. The State is required to enact legislation and formulate policies to address inequalities in society, suffered by individuals or groups who because of various factors have remained disadvantaged. Schedule 5 of the Constitution directs that a legal framework for the protection of marginalized people should be in place by 2015. Kenya is now devolved into 47 counties. Each government is expected to empower their respective regions to ensure equal economic, social and cultural development. 273. The Constitution also promotes “equality” has an important national value and principle of governance, which must bind all state organs , state officers, public officers and all persons whenever they apply or interpret the constitution, enact laws and develop or implement public policies. A draft National Policy on National Values and principles of Governance has been developed and adopted by the Cabinet. The policy provides broad guidelines to government, non-state actors and citizens to develop action plans to mainstream National Values and Principles of Governance, as provided for in Article 10 of the Constitution, into their day-to-day programmes and activities, and ultimately ensure that the shared values become a way of life for the people of Kenya. Article 20: Right of peoples to existence and self determination 274. Kenya is a sovereign republic and a multiparty democratic State. Indeed, the Preamble of the Constitution of Kenya provides that Kenyans exercise their “…sovereign and inalienable right to determine the form of governance of our country”. Article 1 stipulates that all sovereign power belongs to the people of Kenya and shall be exercised either directly or through democratically elected representatives through the Parliament and the legislative assemblies in the county governments; the national executive and the executive structures in the county governments; and (c) the Judiciary and independent tribunals. The principle of non-discrimination runs throughout the Constitution as a further affirmation of the country’s commitment to recognise and protect the diversity of the people in Kenya and their right to self-determination as equal members of the Kenyan population. The Government of Kenya promotes respect for all cultures, ethnicities, races, gender, political opinions and religious beliefs. 60