Carbon Tax Act
This section is titled “Offset allowance.”
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- South Africa
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- Act 15 of 2019
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administration allowances bitumen production carbon emissions carbon offsets carbon tax carbon tax administration commencement customs definitions electricity generation emission factors emissions emissions allowances emissions calculation emissions factors emissions reporting energy environment environmental levy environmental reporting excise flaring fuel +45 more
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Statute overview
About this statute
This section is titled “Offset allowance.” Section 15 is titled “Administration” and is followed by references to tax period, payment of tax, reporting, and regulations. This section is titled “Amendment of laws” and the visible text does not show any operative rule. This section is titled “Woordomskrywing” and lists headings for carbon tax, persons subject to tax, the tax base, tax rate, calculation of tax payable, and several allowance topics. Section title: Verrigtingstoelae.
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Provisions of Carbon Tax Act
Showing 121 of 121
Part
Part II
- 13 Verify source ↗
Offset allowance
AI-assisted research summary: This section is titled “Offset allowance.”
13. Offset allowance Part III Limitation of allowances 14. Limitation of sum of allowances Part IV Administration, tax period and payment of tax - 16 Verify source ↗
No. 42483
AI-assisted research summary: Taxpayers carrying on listed activities must receive emissions allowances, including for industrial process emissions and fugitive emissions.
16 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 Allowance for industrial process emissions 16 8. (1) A taxpayer that conducts an activity in respect of industrial process emissions that is listed in Schedule 2 in the column ‘‘Activity/Sector’’ must receive an allowance in respect of those emissions, determined in terms of subsection (2). (2) The percentage of the allowance referred to in subsection (1) must be calculated by matching the line in which the activity is contained in the column ‘‘Activity/Sector’’ with the corresponding line in the column ‘‘Basic tax-free allowance for process emissions %’’ in Schedule 2 of the total percentage of greenhouse gas emissions in respect of a tax period in respect of that activity. Allowance in respect of fugitive emissions 9. (1) A taxpayer that conducts an activity that is listed in Schedule 2 in the column ‘‘Activity/Sector’’ must receive an allowance in respect of fugitive emissions in a percentage determined in terms of subsection (2). (2) The allowance referred to in subsection (1) must be determined by matching the line in which the activity is contained in the column ‘‘Activity/Sector’’ with the corresponding line in the column ‘‘Fugitive emissions allowance %’’ in Schedule 2 in respect of the total percentage of greenhouse gas emissions in respect of the tax period in respect of that activity. Trade exposure allowance - 10 Verify source ↗
A taxpayer that is liable for the carbon tax in respect of greenhouse gas emissions
AI-assisted research summary: A taxpayer liable for carbon tax on greenhouse gas emissions must receive a trade-exposure allowance of up to 10%.
10. A taxpayer that is liable for the carbon tax in respect of greenhouse gas emissions must receive an allowance up to a maximum of ten per cent in respect of trade exposure as measured by value of exports plus imports divided by the total production by sector or subsector that must be determined in a manner prescribed by the Minister by regulation. Performance allowance 11. (1) A taxpayer that has implemented measures to reduce the greenhouse gas emissions of that taxpayer in respect of a tax period must receive an allowance in respect of that tax period not exceeding five per cent of the total greenhouse gas emissions of that taxpayer during that tax period, determined in accordance with the formula: in which formula— Z = (A / B - C) x D (a) (b) ‘‘Z’’ represents the percentage to be determined that must not be less than zero; ‘‘A’’ represents— (i) the sector or sub-sector greenhouse gas emissions intensity benchmark as prescribed by the Minister; or (ii) where no value is prescribed as required by subparagraph (i), the number zero; (c) (d) (e) ‘‘B’’ represents the measured and verified greenhouse gas emissions intensity of a taxpayer in respect of a tax period; ‘‘C’’ represents the number one; and ‘‘D’’ represents the number 100. (2) For the purposes of this section ‘‘measures’’ include action taken to reduce greenhouse gas emissions in respect of a tax period. Carbon budget allowance 5 10 15 20 25 30 35 40 45 12. (1) Subject to subsection (2), a taxpayer that conducts an activity that is listed in Schedule 2 in the column ‘‘Activity/Sector’’, and participates in the carbon budget system during or before the tax period, must receive an additional allowance of five per cent of the total greenhouse gas emissions in respect of a tax period. (2) A taxpayer must only receive the allowance as contemplated in subsection (1) if the Department of Environmental Affairs confirms in writing that that taxpayer is participating in the carbon budget system as referred to in subsection (1). 50 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 17 Toelae vir industriële prosesvrystellings 17 8. (1) ’n Belastingpligtige wat ’n aktiwiteit uitvoer ten opsigte van industriële prosesvrystellings wat gelys is in Bylae 2 in die kolom ‘‘Aktiwiteit/Sektor’’ ontvang ’n toelae ten opsigte van daardie vrystellings, ingevolge subartikel (2) bepaal. aktiwiteit vervat (2) Die persentasie van die toelae vermeld in subartikel (1) word bereken deur die reël waarin die in die kolom ‘‘Aktiwiteit/Sektor’’ by die ooreenstemmende reël in die kolom ‘‘Basiese belastingvrye toelae vir prosesvrystellings %’’ in Bylae 2 te pas by die totale persentasie van kweekhuisgasvrystellings ten opsigte van ’n belastingtydperk ten opsigte van daardie aktiwiteit. is Toelae ten opsigte van vlugtige vrystellings 9. (1) ’n Belastingpligtige wat ’n aktiwiteit uitvoer wat gelys is in Bylae 2 in die kolom ‘‘Aktiwiteit/Sektor’’ ontvang ’n toelae ten opsigte van vlugtige vrystellings in ’n persentasie bepaal ingevolge subartikel (2). (2) Die toelae vermeld in subartikel (1) word bepaal deur die reël waarin die aktiwiteit vervat is in die kolom ‘‘Aktiwiteit/Sektor’’ by die ooreenstemmende reël in die kolom ‘‘Vlugtige vrystellingstoelae %’’ in Bylae 2 te pas ten opsigte van die totale persentasie van kweekhuisgasvrystellings ten opsigte van ’n belastingtydperk ten opsigte van daardie aktiwiteit. Handelsblootstellingstoelae 10. ’n Belastingpligtige wat aanspreeklik is vir die koolstofbelasting ten opsigte van kweekhuisgasvrystellings ontvang ’n toelae tot op ’n maksimum van tien persent ten opsigte van handelsblootstelling soos gemeet deur die waarde van uitvoere plus invoere gedeel deur die totale produksie by sektor of subsektor wat bepaal moet word op ’n wyse deur die Minister by regulasie voorgeskryf. Verrigtingstoelae 11. (1) ’n Belastingpligtige wat maatreëls ingestel het om die kweekhuisgas- ten opsigte van ’n vrystellings van daardie belastingpligtige te verminder belastingtydperk ontvang ’n toelae ten opsigte van daardie belastingtydperk wat nie vyf present van die totale kweekhuisgasvrystellings tydens daardie belastingtydperk van daardie belastingpligtige oorskry nie, bepaal ooreenkomstig die formule: in welke formule— Z = (A / B - C) x D (a) (b) ‘‘Z’’ die persentasie verteenwoordig wat bepaal staan te word wat nie minder as nul moet wees nie; ‘‘A’’— (i) die sektor of sub-sektor kweekhuisgasvrystellings intensiteitdrempel verteenwoordig soos deur die Minister voorgeskryf; of (ii) waar geen waarde voorgeskryf is nie soos vereis deur paragraaf (i), die getal nul verteenwoordig; (c) (d) (e) ‘‘B’’ die gemete en geverifieerde kweekhuisgasvrystellingsintensiteit van ’n belastingpligtige verteenwoordig ten opsigte van ’n belastingtydperk; ‘‘C’’ die getal een verteenwoordig; en ‘‘D’’ die getal 100 verteenwoordig. 5 10 15 20 25 30 35 40 (2) By die toepassing van hierdie artikel sluit ‘‘maatreëls’’ stappe in wat gedoen is om kweekhuisgasvrystellings ten opsigte van ’n belastingtydperk te verminder. 45 Koolstofbegrotingstoelae 12. (1) Behoudens subartikel (2), moet ’n belastingpligtige wat ’n aktiwiteit uitvoer wat gelys is in bylae 2 in die kolom ‘‘Aktiwiteit/Sektor’’, en deelneem aan die koolstofbegrotingsisteem tydens of voor die belastingtydperk, ’n addisionele toelae van vyf persent van die totale kweekhuisgasvrystellings ten opsigte van ’n belastingtydperk ontvang. (2) ’n Belastingpligtige ontvang slegs die toelae soos beoog in subartikel (1) indien die Departement van Omgewingsake skriftelik bevestig dat daardie belastingpligtige deelneem aan ’n koolstofbegrotingsisteem soos in subartikel (1) vermeld. 50 This gazette is also available free online at www.gpwonline.co.za
Part
Part IV
- 15 Verify source ↗
Administration
AI-assisted research summary: Section 15 is titled “Administration” and is followed by references to tax period, payment of tax, reporting, and regulations.
15. Administration Tax period 16. Payment of tax 17. Part V Miscellaneous Reporting 18. Regulations 19. - 17 Verify source ↗
A taxpayer must submit yearly environmental levy accounts and payments as
AI-assisted research summary: A taxpayer must submit yearly environmental levy accounts and payments for each tax period, as prescribed by rule under the Customs and Excise Act, 1964.
17. A taxpayer must submit yearly environmental levy accounts and payments as prescribed by rule in terms of the Customs and Excise Act, 1964 (Act No. 91 of 1964), for every tax period. 40 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 19 Verrekeningstoelae 19 13. (1) Behoudens subartikel (2), verminder ’n belastingpligtige die bedrag ten opsigte van die koolstofbelasting waarvoor die belastingpligtige aanspreeklik is ten opsigte van ’n belastingtydperk deur koolstofverrekenings te gebruik soos voorgeskryf deur die Minister. (2) Die vermindering van die aanspreeklikheid vir die koolstofbelasting toegelaat ingevolge subartikel (1) mag nie soveel van die persentasie van die totale kweekhuisgasvrystellings van ’n belastingpligtige ten opsigte van ’n belastingtydperk oorskry nie as wat bepaal is deur die reël in die kolom ‘‘Aktiwiteit/Sektor’’ te pas by die persentasie in die ooreenstemmende reël van die kolom ‘‘Verrekeningstoelae %’’ in Bylae 2. 5 10 Deel III Beperking van toelaes Beperking van som van toelaes 14. ’n Belastingpligtige, buiten ’n belastingpligtige ten opsigte waarvan die maksimum totale toelae vermeld in Bylae 2, 100 persent uitmaak, ontvang slegs die som van die toelaes beoog in Deel II ten opsigte van ’n belastingtydperk namate die som van daardie toelaes nie 95 persent of die totale kweekhuisgasvrystellings van daardie belastingpligtige oorskry nie ten opsigte van daardie belastingtydperk soos bepaal ingevolge die kolom ‘‘Maksimum totale toelaes %’’ in Bylae 2. 15 20 Deel IV Administrasie, belastingtydperk en betaling van belasting Administrasie 15. (1) Die Kommissaris administreer die bepalings van hierdie Wet asof die koolstofbelasting ’n omgewingsheffing is soos beoog in artikel 54A van die Doeane- en Aksynswet, 1964 (Wet No. 91 van 1964), wat ingevorder en bepaal word ingevolge die bepalings van daardie Wet. (2) By die toepassing van subartikel (1) word administratiewe handelinge, vereistes en prosedures met die oog op indiening en stawing van rekeninge, invordering en betaling van koolstofbelasting as ’n omgewingsheffing of die uitvoering van enige plig, bevoegdheid of verpligting of die uitoefening van enige reg ingevolge hierdie Wet, in die mate nie in hierdie Wet gereël nie, deur die Doeane- en Aksynswet, 1964, gereël. Belastingtydperk 16. (1) ’n Belastingpligtige moet die koolstofbelasting vir elke belastingtydperk betaal. (2) ’n Belastingtydperk met betrekking tot ’n belastingpligtige is— (a) vanaf 1 Julie 2019 eindigende op 31 Desember 2019; en (b) ná die tydperk beoog in paragraaf (a), die tydperk wat begin op 1 Januarie van elke jaar en eindig op 31 Desember van daardie jaar. Betaling van belasting 17. ’n Belastingpligtige moet jaarliks omgewingsheffingsrekeninge en -betalings indien soos voorgeskryf by reël ingevolge die Doeane- en Aksynswet, 1964 (Wet No. 91 van 1964), vir elke belastingtydperk. 25 30 35 40 This gazette is also available free online at www.gpwonline.co.za - 20 Verify source ↗
No. 42483
AI-assisted research summary: This section is labeled as part of the Carbon Tax Act’s miscellaneous reporting provisions, but the text shown does not state a rule.
20 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 20 Part V Miscellaneous Reporting
Part
Part V
- 20 Verify source ↗
Amendment of laws
AI-assisted research summary: This section is titled “Amendment of laws” and the visible text does not show any operative rule.
20. Amendment of laws 21. Short title and commencement SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 5 10 15 20 25 30 35 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 5 5 INDELING VAN ARTIKELS Artikels Deel I Woordomskrywings en algemene bepalings met betrekking tot oplegging van koolstofbelasting - 18 Verify source ↗
Despite Chapter 6 of the Tax Administration Act, the Commissioner must
AI-assisted research summary: The Commissioner must send the Minister an annual report, in the form and manner the Minister prescribes, within six months after the section 17 environmental levy accounts and payments are submitted.
18. Despite Chapter 6 of the Tax Administration Act, the Commissioner must annually submit to the Minister a report, in the form and manner that the Minister may prescribe, within six months from the date of submission of environmental levy accounts and payments contemplated in section 17 advising the Minister in respect of that tax period of— 5 (a) (b) the total amount of greenhouse gas emissions reported in respect of which taxpayers are liable for the carbon tax; and the amount of carbon tax collected. 10 Regulations - 19 Verify source ↗
The Minister must make regulations in respect of—
AI-assisted research summary: The Minister must make regulations about emissions intensity benchmarks, trade exposure allowances, and carbon offsets.
19. The Minister must make regulations in respect of— (a) (b) (c) the sector or sub-sector greenhouse gas emissions intensity benchmark for the purposes of symbol ‘‘A’’ in section 11(1); the manner of determining the amount of the trade exposure allowance contemplated in section 10; and carbon offsets contemplated in section 13 regarding— (i) (ii) (iii) offset duration periods; (iv) (v) the projects or activities in respect of which an offset is generated; the limitation on the carbon offset allowance; the institution, board or body that must administer the offset allowance; the powers and responsibilities of the institution, board or body contemplated in subparagraph (iv); the procedure that must be followed in claiming the offset allowance; the records that must be kept in respect of administering the offset allowance; and (iv) (vi) (vii) any other matter necessary for the regulation of the utilisation of the carbon offsets. Amendment of laws - 20 Verify source ↗
The Customs and Excise Act, 1964 (Act No. 91 of 1964), is hereby amended to the
AI-assisted research summary: The Customs and Excise Act, 1964 is amended as set out in Schedule 3.
20. The Customs and Excise Act, 1964 (Act No. 91 of 1964), is hereby amended to the extent set out in Schedule 3. Short title and commencement - 21 Verify source ↗
This Act is called the Carbon Tax Act, 2019, and comes into operation on 1 June
AI-assisted research summary: This section names the Act and says it starts on 1 June 2019.
21. This Act is called the Carbon Tax Act, 2019, and comes into operation on 1 June 2019. 15 20 25 30 35 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 21 21 Deel V Diverse Verslagdoening - 18 Verify source ↗
Ondanks Hoofstuk 6 van die Wet op Belastingadministrasie, dien die
AI-assisted research summary: The Commissioner must submit an annual report to the Minister within six months after the relevant section 17 environmental levies accounts and payments are submitted, in the form the Minister prescribes.
18. Ondanks Hoofstuk 6 van die Wet op Belastingadministrasie, dien die Kommissaris jaarliks ’n verslag in by die Minister, in die vorm en wyse wat die Minister mag voorskryf, binne ses maande vanaf die datum van indiening van omgewings- heffingsrekeninge en betalings beoog in artikel 17, wat die Minister van raad dien ten opsigte van daardie belastingtydperk van— 5 (a) die totale bedrag van kweekhuisgasvrystellings aangemeld ten opsigte waarvan belastingpligtiges aanspreeklik is vir die koolstofbelasting; en 10 (b) die bedrag van koolstofbelasting ingesamel. Regulasies - 19 Verify source ↗
Die Minister vaardig regulasies uit ten opsigte van—
AI-assisted research summary: The Ministers may make regulations about several carbon-related matters listed in this section.
19. Die Minister vaardig regulasies uit ten opsigte van— (a) die sektor of sub-sektor kweekhuisgasvrystellings intensiteitsdrempel by die toepassing van simbool ‘‘A’’ in artikel 11(1); (b) die wyse van die bepaling van die bedrag van die handelsblootstellingstoelae beoog in artikel 10; (c) koolstofverrekenings beoog in artikel 13 met betrekking tot— (i) die projekte of aktiwiteite ten opsigte waarvan ’n verrekening verwek is; (ii) die beperking op die koolstofverrekeningstoelae; (iii) die duur van verrekeningstydperke; (iv) die instelling, raad of liggaam wat die verrekeningstoelae administreer; (v) die magte en verantwoordelikhede van die instelling, raad of liggaam 15 20 beoog in subparagraaf (iv); prosedure wat (iv) die gevolg word by die opeising van die 25 verrekeningstoelae; (vi) die rekords wat gehou word ten opsigte van administrasie van die verrekeningstoelae; en (vii) enige ander aangeleentheid nodig vir die regulasie of die gebruik van koolstofverrekenings. 30 Wysiging van wette - 20 Verify source ↗
Die Doeane- en Aksynswet, 1964 (Wet No. 91 van 1964), word hierby gewysig tot
AI-assisted research summary: This section amends the Customs and Excise Act, 1964 as set out in Schedule 3.
20. Die Doeane- en Aksynswet, 1964 (Wet No. 91 van 1964), word hierby gewysig tot die mate in Bylae 3 uiteengesit. Kort titel en inwerkingtreding - 21 Verify source ↗
Hierdie Wet heet die Wet op Koolstofbelasting, 2019, en tree in werking op 1
AI-assisted research summary: This provision names the Act as the Carbon Tax Act, 2019, and says it comes into operation on 1 35 Junie 2019.
21. Hierdie Wet heet die Wet op Koolstofbelasting, 2019, en tree in werking op 1 35 Junie 2019. This gazette is also available free online at www.gpwonline.co.za - 22 Verify source ↗
No. 42483
AI-assisted research summary: This table lists fuel combustion emission factors and default calorific values for different fuel types.
22 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 22 Schedule 1 Table 1 Fuel Combustion Emission Factors STATIONARY SOURCE CATEGORY FUEL TYPE CO2 (KGCO2/ TJ) CH4 (KGCH4 / TJ) N2O (KGN2O/ TJ) 0 80 700 107 000 98 300 70 000 0 0 80 700 260 000 74 100 97 500 ANTHRACITE AVIATION GASOLINE BIODIESEL BIOGASOLINE BITUMEN BLAST FURNACE GAS DIESEL BROWN COAL BRI- QUETTES CHARCOAL COAL TAR COKE OVEN COKE AND LIGNITE COKE COKE OVEN GAS COKING COAL CRUDE OIL DIESEL ETHANE GAS COKE GAS WORKS GAS INDUSTRIAL WASTES JET GASOLINE JET KEROSENE LANDFILL GAS LIGNITE LIQUEFIED PETROLEUM GASES LUBRICANTS MUNICIPAL WASTES (BIOMASS FRACTION) MUNICIPAL WASTES (NON BIOMASS FRACTION) 73 700 NAPHTHA NATURAL GAS 56 100 NATURAL GAS LIQUIDS 64 200 OIL SHALE AND TAR SANDS ORIMULSION 44 400 94 600 73 300 74 100 61 600 107 000 44 400 143 000 70 000 71 500 0 101 000 63 100 73 300 0 107 000 77 000 91 700 1 3 3 3 3 1 3 1 200 1 1 1 1 3 3 1 1 1 30 3 3 1 1 1 3 30 30 3 1 3 1 3 1.5 0.6 0.6 0.6 0.6 0.1 0.6 1.5 4 1.5 1.5 0.1 1.5 0.6 0.6 0.1 0.1 0.1 4 0.6 0.6 0.1 1.5 0.1 0.6 4 4 0.6 0.1 0.6 1.5 0.6 DEFAULT CALORIFIC VALUE (TJ/TONNE) 0.0267 0.0443 0.027 0.027 0.0402 0.00247 0.043 0.0207 0.0295 0.028 0.0282 0.0387 0.0282 0.0438 0.0381 0.0464 0.0173 0.0387 N/A 0.0443 0.0441 0.0504 0.0119 0.0473 0.0402 0.0116 0.01 0.0445 0.048 0.041 0.0089 0.0275 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 23 23 Bylae 1 Tabel 1 Brandstofverbranding vrystellingsfaktore STILSTAANDE BRON KATEGORIE BRANDSTOFSOORT CO2 (KGCO2/ TJ) CH4 (KGCH4/ TJ) N2O (KGN2O/ TJ) ANTRASIET LUGVAARTPETROL BIODIESEL BIOPETROL BITUMEN HOOGOONDGAS DIESEL BRUINKOOLBRIKETTE STEENKOOL KOOLTEER KOOKOOND KOOKS EN LIGNIET KOOKS KOOKOOND GAS KOOKSSTEENKOOL RUOLIE DIESEL ETAAN GASKOOKS GASFABRIEK GAS FABRIEKSAFVAL STRAALVLIEGTUIG PETROL STRAALVLIEGTUIG KEROSEEN GRONDOPVULLINGSGAS LIGNIET VLOEIBARE PETROLEUM GASSE SMEEROLIE MUNISIPALE AFVAL (BIOMASSA BREUKDEEL) MUNISIPALE AFVAL (NIE BIOMASSA BREUKDEEL) NAFTA AARDGAS AARDGAS VLOEISTOWWE OLIESKALIE EN TEERSAND ORIMULSION 98 300 70 000 0 0 80 700 260 000 74 100 97 500 0 80 700 107 000 44 400 94 600 73 300 74 100 61 600 107 000 44 400 143 000 70 000 71 500 0 101 000 63 100 73 300 0 91 700 73 700 56 100 64 200 107 000 77 000 1 3 3 3 3 1 3 1 200 1 1 1 1 3 3 1 1 1 30 3 3 1 1 1 3 30 30 3 1 3 1 3 1.5 0.6 0.6 0.6 0.6 0.1 0.6 1.5 4 1.5 1.5 0.1 1.5 0.6 0.6 0.1 0.1 0.1 4 0.6 0.6 0.1 1.5 0.1 0.6 4 4 0.6 0.1 0.6 1.5 0.6 STANDAARD VERBRANDINGS- WAARDE (TJ/TON) 0.0267 0.0443 0.027 0.027 0.0402 0.00247 0.043 0.0207 0.0295 0.028 0.0282 0.0387 0.0282 0.0438 0.0381 0.0464 0.0173 0.0387 NVT 0.0443 0.0441 0.0504 0.0119 0.0473 0.0402 0.0116 0.01 0.0445 0.048 0.041 0.0089 0.0275 This gazette is also available free online at www.gpwonline.co.za
Part
SCHEDULE 3
- 1 Verify source ↗
Woordomskrywing
AI-assisted research summary: This section is titled “Woordomskrywing” and lists headings for carbon tax, persons subject to tax, the tax base, tax rate, calculation of tax payable, and several allowance topics.
1. Woordomskrywing 2. 3. 4. 5. 6. Oplegging van koolstofbelasting Persone onderworpe aan belasting Belastingbasis Belastingkoers Berekening van bedrag van belasting betaalbaar Deel II Toelaes Toelae vir fossielbrandstofverbranding Toelae vir industriële proses-vrystellings Toelae ten opsigte van vlugtige vrystellings Toelae vir handelsblootstelling 7. 8. 9. 10. - 11 Verify source ↗
Verrigtingstoelae
AI-assisted research summary: Section title: Verrigtingstoelae.
11. Verrigtingstoelae - 12 Verify source ↗
Koolstofbegrotingstoelae
AI-assisted research summary: Section 12 is titled “Koolstofbegrotingstoelae.”
12. Koolstofbegrotingstoelae - 13 Verify source ↗
Verrekeningstoelae
AI-assisted research summary: This text only shows the section title and nearby headings; it does not state a rule.
13. Verrekeningstoelae Deel III Beperking van toelaes 14. Beperking van som van toelaes Deel IV 5 10 15 20 Administrasie, belastingtydperk en betaling van belasting 25 - 15 Verify source ↗
Administrasie
AI-assisted research summary: This provision appears to be a heading for administration, with nearby headings for tax period and payment of tax.
15. Administrasie 16. 17. Belastingtydperk Betaling van belasting Deel V Diverse - 18 Verify source ↗
Verslagdoening
AI-assisted research summary: Section 18 is titled “Verslagdoening” (Reporting) and points to section 19, “Regulasies” (Regulations).
18. Verslagdoening 19. Regulasies - 20 Verify source ↗
Wysiging van wette
AI-assisted research summary: Amendment of laws.
20. Wysiging van wette - 21 Verify source ↗
Kort titel en inwerkingtreding
AI-assisted research summary: This section is titled “Kort titel en inwerkingtreding” and the text shown lists Schedules 1, 2, and 3.
21. Kort titel en inwerkingtreding BYLAE 1 BYLAE 2 BYLAE 3 30 35 This gazette is also available free online at www.gpwonline.co.za - 6 Verify source ↗
No. 42483
AI-assisted research summary: Section 6 appears to be a heading for definitions and general provisions relating to the imposition of carbon tax.
6 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 6 Part I Definitions and general provisions relating to imposition of carbon tax Definitions
Part
Part I
- 1 Verify source ↗
In this Act, unless the context otherwise indicates—
AI-assisted research summary: This section defines key terms used in the Act, including allowance, carbon budget, carbon tax, Commissioner, emissions, greenhouse gas, Minister, and person.
1. In this Act, unless the context otherwise indicates— ‘‘allowance’’ means any amount allowed to be taken into account in terms of Part II, subject to section 14, for the purposes of determining the amount of carbon tax payable; ‘‘carbon budget’’ means an amount of greenhouse gas emissions permitted, against which direct emissions arising from the operations of a person during a defined time period will be accounted for; ‘‘carbon dioxide (CO2) equivalent’’ means the concentration of carbon dioxide that would cause the same amount of radiative forcing (the difference of sunlight absorbed by the Earth and energy radiated back to space) as a given mixture of carbon dioxide and other greenhouse gases; ‘‘carbon tax’’ means a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions imposed in terms of section 2; ‘‘combustion’’ means the exothermic reaction of a fuel with oxygen; ‘‘Commissioner’’ means the Commissioner for the South African Revenue Service; ‘‘emission factor’’ means the average emission rate of a given greenhouse gas for a given source, relative to the activity data of a source stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions; ‘‘emissions’’ means— the release of greenhouse gases or their precursors; or (a) the release of greenhouse gases and their precursors, (b) into the atmosphere, over a specified area and period of time; ‘‘emissions intensity’’ means an indicator of the result of the measurement of the quantity of greenhouse gas emissions in relation to an activity; ‘‘emissions intensity benchmark’’ means the result of the measurement in respect of an activity that creates greenhouse gas emissions— (a) expressed as a predetermined value of the quantity of specified greenhouse (b) gas emissions; in relation to an activity that is differentiated from other activities by means of a product, a type of fuel or a technology; and compared against the quantity of greenhouse gas emissions, (c) in relation to an identical activity undertaken by another person; ‘‘fugitive emissions’’ means emissions that are released into the atmosphere by any other means than through an intentional release through stack or vent including extraction, processing, delivery and burning for energy production of fossil fuels, including leaks from industrial plant and pipelines; ‘‘greenhouse gas’’ means gaseous constituents of the atmosphere, both natural and anthropogenic, that absorb and re-emit infrared radiation, and includes carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulphur hexafluoride (SF6); ‘‘industrial process’’ means a manufacturing process that chemically or physi- cally transforms materials; ‘‘IPCC’’ means the Intergovernmental Panel on Climate Change established for the purposes of providing internationally co-ordinated scientific assessments of the magnitude, timing and potential environmental and socio-economic impact of climate change by the United Nations Environment Programme (UNEP) and the World Meteorological Organization (WMO) and endorsed by the United Nations by General Assembly Resolution 43/53 made at the 70th plenary meeting on 6 December 1988; ‘‘IPCC code’’ means the source code in respect of an activity resulting in the emission of a greenhouse gas as stipulated in the ‘‘Guidelines for National Greenhouse Gas Inventories’’ (2006) issued by the IPCC; ‘‘Minister’’ means the Minister of Finance; ‘‘person’’ includes— (a) a partnership; 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 7 7 Deel I Woordomskrywing en algemene bepalings met betrekking tot oplegging van koolstofbelasting Woordomskrywings
Part
Part II, subject to section 14, for the purposes of determining the amount of carbon
- 1 Verify source ↗
In hierdie Wet, tensy uit die samehang anders blyk, beteken—
AI-assisted research summary: This section defines key terms used in the Act, including taxpayer, tax period, industrial process, IPCC, carbon tax, greenhouse gas, Commissioner, Minister, person, and several emissions-related terms.
1. In hierdie Wet, tensy uit die samehang anders blyk, beteken— ‘‘belastingpligtige’’ ’n persoon aanspreeklik vir die koolstofbelasting ingevolge artikel 3; ‘‘belastingtydperk’’ ’n tydperk ten opsigte waarvan belasting betaalbaar is soos voorgeskryf kragtens artikel 16; ‘‘industriële proses’’ ’n vervaardigingsproses wat materiaal chemies of fisies transformeer; ‘‘IPCC’’ die ‘‘Intergovernmental Panel on Climate Change’’ gestig met die doel om internasionaal gekoördineerde wetenskaplike assesserings van die grootte, tydsberekening en moontlike omgewings- en sosio-ekonomiese impak van klimaatsverandering te voorsien deur die ‘‘United Nations Environment Programme (UNEP)’’ en die ‘‘World Meteorological Organization (WMO)’’ en geëndosseer deur die Verenigde Nasies deur ‘‘General Assembly Resolution 43/53’’ gemaak by die 70ste volle vergadering op 6 Desember 1988; ‘‘IPCC-kode’’ die bronkode ten opsigte van ’n aktiwiteit wat lei tot die vrystelling van ’n kweekhuisgas soos voorgeskryf in die ‘‘Guidelines for National Greenhouse Gas Inventories’’ (2006) uitgereik deur die IPCC; ‘‘Kommissaris’’ die Kommissaris vir die Suid-Afrikaanse Inkomstediens; ‘‘koolstofbegroting’’ ’n toegelate hoeveelheid kweekhuisgasse wat vrygestel mag word, waarteen regstreekse vrystellings wat voortspruit vanuit die bedrywighede van ’n persoon, tydens ’n omskrewe tydperk in ag geneem sal word; ‘‘koolstofbelasting’’ ’n belasting op die koolstofdioksied (CO2) -ekwivalent van kweekhuisgasvrystellings opgelê kragtens artikel 2; ‘‘koolstofdioksied (CO2) -ekwivalent’’ die konsentrasie van koolstofdioksied wat dieselfde hoeveelheid stralingsdwang sou veroorsaak (die verskil van sonlig geabsorbeer deur die aarde en energie teruggestraal na die ruimte) as ’n gegewe mengsel van koolstofdioksied en ander kweekhuisgasse; ‘‘kweekhuisgas’’ gasvormige bestanddele van die atmosfeer, beide natuurlik en antropogenies, wat infrarooi straling absorbeer en hervestig, en sluit koolstof- dioksied (CO2), metaan (CH4), stikstofoksied (N2O), hidrofluorokoolstowwe (HFC’s), perfluorokoolstowwe (PFCs) en swael heksafluoried (SF6) in; ‘‘Minister’’ die Minister van Finansies; ‘‘persoon’’ ook— (a) (b) (c) ’n vennootskap; ’n trust; ’n munisipale entiteit soos omskryf in artikel 1 van die Wet op Plaaslike Regering: Munisipale Stelsels, 2000 (Wet No. 32 van 2000); en ’n openbare entiteit gelys in Bylaes 2, 3A, 3B, 3C en 3D by die Wet op Openbare Finansiële Bestuur, 1999 (Wet No. 1 van 1999); (d) ‘‘toelae’’ enige bedrag toegelaat om in ag geneem te word ingevolge Deel II, behoudens artikel 14, vir die doeleindes om die bedrag koolstofbelasting betaalbaar te bereken; ‘‘verbranding’’ die eksotermiese reaksie van ’n brandstof met suurstof; ‘‘vlugtige vrystellings’’ vrystellings wat in die atmosfeer vrygestel word op enige ander manier as deur ’n opsetlike vrystelling deur skoorsteen of luggat insluitend onttrekking, verwerking, aflewering en verbranding vir energieproduksie van fossielbrandstof, insluitend lekkasies uit industriële aanleg en pypleidings; ‘‘vrystellings’’— (a) die vrystelling van kweekhuisgasse of hulle voorlopers; of (b) die vrystelling van kweekhuisgasse en hulle voorlopers, in die atmosfeer, oor ’n gespesifiseerde area en tydperk; ‘‘vrystellingsfaktor’’ die gegewe kweekhuisgas vir ’n gegewe bron, relatief tot die aktiwiteitsdata van ’n bronstroom met ’n veronderstelling van algehele oksidasie vir verbranding en algehele omskakeling vir alle ander chemiese reaksies; vrystellingskoers gemiddelde van ’n 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 8 Verify source ↗
No. 42483
AI-assisted research summary: This text defines “taxpayer” and “tax period” for the carbon tax section.
8 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 8 (b) a trust; (c) a municipal entity as defined in section 1 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); and (d) a public entity listed in Schedules 2, 3A, 3B, 3C and 3D to the Public Finance Management Act, 1999 (Act No. 1 of 1999); 5 ‘‘taxpayer’’ means a person liable for the carbon tax in terms of section 3; and ‘‘tax period’’ means a period in respect of which tax is payable as prescribed under section 16. Imposition of carbon tax - 2 Verify source ↗
There must be levied and collected for the benefit of the National Revenue Fund,
AI-assisted research summary: This section creates a carbon tax and says it must be levied and collected for the benefit of the National Revenue Fund.
2. There must be levied and collected for the benefit of the National Revenue Fund, 10 a tax to be known as the carbon tax. Persons subject to tax - 3 Verify source ↗
A person is—
AI-assisted research summary: A person becomes a taxpayer under this Act and must pay carbon tax if they carry on an activity in the Republic that causes greenhouse gas emissions above the applicable threshold.
3. A person is— (a) a taxpayer for the purposes of this Act; and (b) liable to pay an amount of carbon tax calculated as contemplated in section 6 in respect of a tax period as specified in section 16, if that person conducts an activity in the Republic resulting in greenhouse gas emissions above the threshold determined by matching the activity listed in the column ‘‘Activity/ Sector’’ in Schedule 2 with the number in the corresponding line of the column ‘‘Threshold’’ of that table. Tax base 4. (1) The carbon tax must be levied in respect of the sum of the greenhouse gas emissions of a taxpayer in respect of a tax period expressed as the carbon dioxide equivalent of those greenhouse gas emissions resulting from fuel combustion and industrial processes, and fugitive emissions in accordance with the emissions factors determined in accordance with a reporting methodology approved by the Department of Environmental Affairs. (2) If a reporting methodology approved by the Department of Environmental Affairs for the purposes of determining emission factors does not exist in respect of the calculation of greenhouse gas emissions resulting from fuel combustion, and industrial processes, and fugitive emissions the carbon tax must be levied in respect of the sum of the greenhouse gas emissions of a taxpayer in respect of a tax period expressed as the carbon dioxide equivalent of those greenhouse gas emissions resulting from— (a) fuel combustion in respect of that tax period that is a number constituted by the sum of the respective numbers determined for each type of fuel in respect of which a greenhouse gas is emitted in respect of that tax period which respective numbers must be determined in accordance with the formula: E = (A x B) in which formula— (i) (ii) ‘‘E’’ represents the number to be determined; ‘‘A’’ represents the mass of any one type of the fuel expressed in tonne that is the source of the greenhouse gas emission, other than any fuel utilised for the purposes of international aviation and maritime transport; ‘‘B’’ represents the greenhouse gas emission factor in carbon dioxide equivalent per tonne that must be determined in accordance with the formula: (iii) X = {(C x 1) + (M x 23) + (N x 296)} x D in which formula— (aa) ‘‘X’’ represents the number to be determined; (bb) ‘‘C’’ represents the carbon dioxide emissions of a fuel type determined by matching the fuel type listed in the column ‘‘fuel type’’ in Table 1 of Schedule 1 with the number in the corresponding line of the column ‘‘CO2 (KGCO2/TJ)’’ of that table; 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 9 9 ‘‘vrystellingsintensiteit’’ ’n aanwyser van die uitslag van die meting van die hoeveelheid kweekhuisgasvrystellings met betrekking tot ’n aktiwiteit; ‘‘vrystellingsintensiteit-standaard’’ die uitslag van die meting van ’n aktiwiteit wat kweekhuisgasse vrystel— (a) uitgedruk as ’n voorafbepaalde waarde van die hoeveelheid van (b) gespesifiseerde kweekhuisgasvrystellings; in verband met ’n aktiwiteit wat onderskei is van ander aktiwiteite deur middel van ’n produk, ’n tipe brandstof of ’n tegnologie; en (c) vergelyk teen die hoeveelheid kweekhuisgasvrystellings, in verband met ’n identiese aktiwiteit onderneem deur ’n ander persoon. Oplegging van koolstofbelasting
Part
Schedule 1 with the number in the corresponding line of the column
- 2 Verify source ↗
Daar word gehef en ingevorder ten behoewe van die Nasionale Inkomstefonds, ’n
AI-assisted research summary: This section says carbon tax is levied and that a person must pay it if they are a taxpayer and their activity’s greenhouse gas emissions exceed the Schedule 2 threshold.
2. Daar word gehef en ingevorder ten behoewe van die Nasionale Inkomstefonds, ’n belasting wat bekend staan as die koolstofbelasting. Persone onderworpe aan belasting 3. ’n Persoon is— ’n belastingpligtige by die toepassing van hierdie Wet; en (a) (b) aanspreeklik om ’n bedrag van koolstofbelasting te betaal, bereken soos beoog in artikel 6 ten opsigte van ’n belastingtydperk soos vermeld in artikel 16, indien daardie persoon ’n aktiwiteit tot kweekhuisgasvrystellings bo die drempel bepaal deur die aktiwiteit gelys in die kolom ‘‘Aktiwiteit/Sektor’’ in Bylae 2 by die getal in die ooreenstemmende reël in die kolom ‘‘Drempel’’ van daardie tabel te pas. in die Republiek uitvoer wat lei Belastingbasis 4. (1) Die koolstofbelasting word gehef ten opsigte van die som van die kweekhuisgasvrystellings van ’n belastingpligtige ten opsigte van ’n belastingtydperk uitgedruk as die koolstofdioksied-ekwivalent van daardie kweekhuisgasvrystellings as gevolg van brandstofverbranding en industriële prosesse, en vlugtige vrystellings in ooreenstemming met die vrystellingsfaktore bepaal in ooreenstemming met verslag- doeningsmetodologie goedgekeur deur die Departement van Omgewingsake. (2) Indien ’n verslagdoeningsmetodologie goedgekeur deur die Departement van Omgewingsake vir die doeleindes van die berekening van vrystellingsfaktore nie bestaan nie ten opsigte van die berekening van kweekhuisgasvrystellings as gevolg van brandstofverbranding, en industriële prosesse, en vlugtige vrystellings, word die koolstofbelasting gehef ten opsigte van die som van die kweekhuisgasvrystellings van ’n belastingpligtige ten opsigte van ’n belastingtydperk uitgedruk as die koolstof- dioksiedekwivalent van daardie kweekhuisgasvrystellings as gevolg van— (a) brandstofverbranding ten opsigte van daardie belastingtydperk wat ’n getal is saamgestel deur die som van die onderskeie getalle bepaal vir elke tipe van brandstof ten opsigte waarvan ’n kweekhuisgas vrygestel word ten opsigte van daardie belastingtydperk welke onderskeie getalle bepaal word ooreenkomstig die formule: E = (A x B) in welke formule— (i) (ii) ‘‘E’’ die bedrag verteenwoordig wat bepaal staan te word; ‘‘A’’ die massa verteenwoordig van enige van een soort van die brandstof uitgedruk in ton wat die bron is van die kweekhuisgasvrystelling, buiten enige brandstof gebruik vir die doeleindes van internasionale lugvaart en seevaart; ‘‘B’’ die kweekhuisgasvrystellingsfaktor in koolstofdioksied-ekwivalent per ton verteenwoordig wat bepaal word ooreenkomstig die formule: (iii) X = {(C x 1) + (M x 23) + (N x 296)} x D in welke formule— (aa) ‘‘X’’ die getal verteenwoordig wat bepaal staan te word; (bb) ‘‘C’’ die koolstofdioksiedvrystellings verteenwoordig van ’n brandstof- soort bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstof- soort’’ in Tabel 1 van Bylae 1 te pas met die getal in die ooreen- stemmende reël van die kolom ‘‘CO2 (KGCO2/TJ)’’ van daardie tabel; 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 10 Verify source ↗
No. 42483
AI-assisted research summary: This provision sets formulas for calculating greenhouse-gas emissions values used for carbon tax calculations.
10 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 (b) (c) 10 (cc) ‘‘M’’ represents the methane emissions of a fuel type determined by matching the fuel type listed in the column ‘‘fuel type’’ in Table 1 of Schedule 1 with the number in the corresponding line of the column ‘‘CH4 (KGCH4/TJ)’’ of that table’; (dd) ‘‘N’’ represents the Nitrous Oxide emissions of a fuel type determined by matching the fuel type listed in the column ‘‘fuel type’’ in Table 1 of Schedule 1 with the number in the corresponding line of the column ‘‘N2O (KGN2O/TJ)’’ of that table; and (ee) ‘‘D’’ represents the default calorific value (terajoule per tonne) of a fuel type determined by matching the fuel type listed in the column ‘‘fuel type’’ in Table 1 of Schedule 1 with the number in the corresponding line of the column ‘‘DEFAULT CALORIFIC VALUE (TJ/TONNE)’’ of that table; fugitive emissions that is a number constituted by the sum of the respective numbers determined for each type of commodity, fuel or technology in respect of which the greenhouse gas is emitted in respect of a tax period which respective numbers must be determined in accordance with the formula: F= (N x Q) in which formula— (i) (ii) ‘‘F’’ represents the number to be determined; ‘‘N’’ represents the mass expressed in tonne in the case of solid fuels or the volume of each type of fuel expressed in cubic metres in the case of fuels other than solid fuels, in respect of the greenhouse gas emission; and ‘‘Q’’ represents the greenhouse gas emission factor in carbon dioxide equivalent per tonne or cubic metres that must be determined in accordance with the formula: (iii) X = (C x 1) + (M x 23) + (N x 296) in which formula— (aa) ‘‘X’’ represents the number to be determined; (bb) ‘‘C’’ represents the carbon dioxide emissions of a fuel type determined by matching the fuel type listed in the column ‘‘fuel type’’ in Table 2 of Schedule 1 with the number in the corresponding line of the column ‘‘CO2’’ of that table; (cc) ‘‘M’’ represents the methane emissions of a fuel type determined by matching the fuel type listed in the column ‘‘fuel type’’ in Table 2 of Schedule 1 with the number in the corresponding line of the column ‘‘CH4’’ of that table; (dd) ‘‘N’’ represents the Nitrous Oxide emissions of a fuel type determined by matching the fuel type listed in the column ‘‘fuel type’’ in Table 2 of Schedule 1 with the number in the corresponding line of the column ‘‘N2O’’ of that table; and industrial process in respect of a tax period that is a number constituted by the sum of the respective numbers determined for each type of commodity, fuel or technology in respect of which the greenhouse gas is emitted in respect of that tax period which respective numbers must be determined in accordance with the formula: P= (G x H) in which formula— (i) (ii) (iii) ‘‘P’’ represents the amount to be determined that must not be less than zero; ‘‘G’’ represents the mass of each raw material used or product produced expressed in tonne in respect of which the greenhouse gas is emitted in respect of that tax period; and ‘‘H’’ represents the greenhouse gas emission factor in carbon dioxide emissions equivalent per tonne for each raw material used or product produced that must be determined in accordance with the formula: X = (C x 1) + (M x 23) + (N x 296) + (H x 11 900) + (T x 5 700) + (S x 22 200) in which formula— (aa) ‘‘X’’ represents the number to be determined; 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 11 11 (cc) ‘‘M’’ die metaanvrystellings verteenwoordig van ’n brandstofsoort bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 1 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CH4 (KGCH4/TJ)’’ van daardie tabel; (dd) ‘‘N’’ die stikstofoksiedvrystellings verteenwoordig van ’n brandstof- soort bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 1 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘N2O (KGN2O/TJ)’’ van daardie tabel; en ‘‘D’’ ton) (terajoule verbrandingswaarde verteenwoordig van ’n brandstofsoort bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 1 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘STANDAARD VERBRANDINGSWAARDE (TJ/TONNE)’’ van daardie tabel; en standaard (ee) per die (b) vlugtige vrystellings wat ’n getal is saamgestel deur die som van die onderskeie getalle bepaal vir elke soort kommoditeit, brandstof of tegnologie ten opsigte waarvan die kweekhuisgas vrygestel is ten opsigte van ’n belastingtydperk welke onderskeie getalle bepaal word ooreenkomstig die formule: F = (N x Q) in welke formule— (i) (ii) ‘‘F’’ die getal verteenwoordig wat bepaal staan te word; ‘‘N’’ die massa verteenwoordig uitgedruk in ton in die geval van vaste brandstof of die volume van elke soort brandstof uitgedruk in kubieke meter in die geval van brandstof buiten vaste brandstof, ten opsigte van die kweekhuisgasvrystelling; en ‘‘Q’’ die kweekhuisgasvrystellingsfaktor verteenwoordig in koolstof- dioksied ekwivalent per ton of kubieke meter wat bepaal word ooreenkomstig die formule— (iii) X = (C x 1) + (M x 23) + (N x 296) in welke formule— (aa) ‘‘X’’ die getal wat bepaal staan te word verteenwoordig; (bb) ‘‘C’’ die koolstofdioksied van ’n brandstofsoort verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 2 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CO2’’ van daardie tabel; ‘‘M’’ die metaan van ’n brandstofsoort verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 2 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CH4’’ van daardie tabel; (cc) (dd) ‘‘N’’ die stikstofoksied van ’n brandstofsoort verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 2 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘N2O’’ van daardie tabel; en industriële proses ten opsigte van ’n belastingtydperk wat ’n getal is saamgestel deur die som van die onderskeie getalle bepaal vir elke soort kommoditeit, brandstof of tegnologie ten opsigte waarvan die kweekhuisgas vrygestel is ten opsigte van daardie belastingtydperk welke onderskeie getalle bepaal word ooreenkomstig die formule: P = (G x H) (c) in welke formule— (i) (ii) (iii) ‘‘P’’ die bedrag verteenwoordig wat bepaal staan te word wat nie minder as nul is nie; ‘‘G’’ die massa van elke grondstof gebruik of produk vervaardig uitgedruk in ton verteenwoordig ten opsigte waarvan die kweekhuisgas vrygestel is ten opsigte van daardie belastingtydperk; en ‘‘H’’ vrystellingsekwivalent per gebruik of produk vervaardig bepaal ooreenkomstig die formule: koolstofdioksied in ton verteenwoordig vir elke grondstof kweekhuisgasvrystellingsfaktor die 5 10 15 20 25 30 35 40 45 50 55 X = (C x 1) + (M x 23) + (N x 296) + (H x 11 900) + (T x 5 700) + (S x 22 200) 60 in welke formule— (aa) ‘‘X’’ die getal wat bepaal staan te word verteenwoordig; This gazette is also available free online at www.gpwonline.co.za - 12 Verify source ↗
No. 42483
AI-assisted research summary: The carbon tax rate is set at R120 per ton of carbon dioxide equivalent, then adjusted by inflation under the listed rules; taxable amounts must be calculated using the stated formula.
12 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 12 (bb) ‘‘C’’ represents the carbon dioxide emissions of a raw material or product determined by matching the fuel type listed in the column ‘‘SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PROD- UCT’’ in Table 3 of Schedule 1 with the number in the corresponding line of the column ‘‘CO2/tonne product’’ of that table; (cc) ‘‘M’’ represents the methane emissions of a raw material or product determined by matching the fuel type listed in the column ‘‘SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT’’ in Table 3 of Schedule 1 with the number in the corresponding line of the column ‘‘CH4/tonne product’’ of that table; (dd) ‘‘N’’ represents the Nitrous Oxide emissions of a raw material or product determined by matching the fuel type listed in the column ‘‘SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT’’ in Table 3 of Schedule 1 with the number in the corresponding line of the column ‘‘N2O/ tonne product’’ of that table; (ee) ‘‘H’’ represents the Hexafluoroethane (C2F6) emissions of a raw material or product determined by matching the fuel type listed in the column ‘‘SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT’’ in Table 3 of Schedule 1 with the number in the corresponding line of the column ‘‘C2F6/tonne product’’ of that table; ‘‘T’’ represents the carbon tetrafluoride (CF4) emissions of a raw material or product determined by matching the fuel type listed in the column ‘‘SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT’’ in Table 3 of Schedule 1 with the number in the corresponding line of the column ‘‘CF4/tonne product’’ of that table; and (ff) (gg) ‘‘S’’ represents the Sulphur hexafluoride (SF6) emissions of a raw material or product determined by matching the fuel type listed in the column ‘‘SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT’’ in Table 3 of Schedule 1 with the number in the corresponding line of the column ‘‘SF6/tonne product’’ of that table. Rate of tax 5. (1) The rate of the carbon tax on greenhouse gas emissions must, subject to subsections (2) and (3), be imposed at an amount of R120 per ton carbon dioxide equivalent of the greenhouse gas emissions of a taxpayer. (2) The rate of tax specified in subsection (1) must be increased by the amount of the consumer price inflation plus two per cent for the preceding tax period as determined by Statistics South Africa per year until 31 December 2022. (3) The rate of tax must be increased after 31 December 2022 by the amount of the consumer price inflation for the preceding tax year as determined by Statistics South Africa. Calculation of amount of tax payable 5 10 15 20 25 30 35 40 6. (1) Subject to subsection (2), the amount of tax payable by a taxpayer in respect of a tax period must be calculated in accordance with the formula: X = <{[(E - S) x (1 - C)]-[D x (1-M)]} + {P x (1 - J)} + {F x (1 - K)}> x R 45 in which formula— (a) (b) (c) ‘‘X’’ represents the amount to be determined that must not be less than zero; ‘‘E’’ represents the number in respect of the total fuel combustion related greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4(1) or (2)(a); ‘‘S’’ represents the number in respect of greenhouse gas emissions, expressed in terms of carbon dioxide equivalent that were sequestrated in respect of that tax period as verified and certified by the Department of Environmental Affairs; 50 55 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 13 13 (bb) ‘‘C’’ die koolstofdioksiedvrystellings van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK’’ in Tabel 3 of Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CO2/ton produk’’ van daardie tabel; ‘‘M’’ die metaanvrystellings van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK’’ in Tabel 3 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CH4/ton produk’’ van daardie tabel; (cc) (ee) (dd) ‘‘N’’ die stikstofoksiedvrystellings van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK’’ in Tabel 3 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘N2O/ ton produk’’ van daardie tabel; ‘‘H’’ die hexafluoroetaan (C2F6) vrystellings van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK’’ in Tabel 3 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘C2F6/ton produk’’ van daardie tabel; ‘‘T’’ die koolstoftetrafluoried (CF4) van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK’’ in Tabel 3 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CF4/ton produk’’ van daardie tabel; en (ff) (gg) ‘‘S’’ die swaelheksafluoriede (SF6) -vrystellings van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ in die PRODUK’’ in Tabel 3 van Bylae 1 te pas by die getal ooreenstemmende reël van die kolom ‘‘SF6/ton produk’’ van daardie tabel. Belastingkoers 5. (1) Die koers van die koolstofbelasting op kweekhuisgasvrystellings word, behoudens subartikels (2) en (3), gehef teen ’n bedrag van R120 per ton koolstof- dioksied-ekwivalent van kweekhuisgasvrystellings van ’n belastingpligtige. (2) Die belastingkoers aangewys in subartikel (1) word verhoog deur die bedrag van die verbruikersprysinflasie plus twee persent vir die voorafgaande belastingtydperk soos bepaal deur Statistiek Suid-Afrika per jaar tot 31 Desember 2022. (3) Die belastingkoers word verhoog na 31 Desember 2022 deur die bedrag van die verbruikersprysinflasie vir die voorafgaande belastingtydperk soos bepaal deur Statistiek Suid-Afrika. Berekening van bedrag van belasting betaalbaar 6. (1) Behoudens subartikel (2), word die bedrag van belasting betaalbaar deur ’n belastingpligtige ten opsigte van ’n belastingtydperk bereken ooreenkomstig die formule: X = <{[(E - S) x (1 - C)]-[D x (1-M)]} + {P x (1 - J)} + {F x (1 - K)}> x R in welke formule— (a) (b) (c) ‘‘X’’ die bedrag verteenwoordig wat bepaal staan te word wat nie minder as nul moet wees nie; ‘‘E’’ die getal verteenwoordig ten opsigte van die totale brandstof- verbrandingsverwante kweekhuisgasvrystellings van die belastingpligtige ten opsigte van daardie belastingtydperk uitgedruk as ’n koolstofdioksied- ekwivalent bereken ingevolge artikel 4(1) of (2)(a); ‘‘S’’ die getal verteenwoordig ten opsigte van kweekhuisgasvrystellings, uitgedruk in terme van die koolstofdioksied-ekwivalent wat gesekwestreer is ten opsigte van daardie belastingtydperk soos geverifieer en gesertifiseer deur die Departement van Omgewingsake; 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 14 Verify source ↗
No. 42483
AI-assisted research summary: A taxpayer with listed fuel-combustion emissions activity must receive an allowance, calculated under subsection (2).
14 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 14 (d) (e) (f) (g) (h) (i) (j) (k) ‘‘C’’ represents a number equal to the sum of the percentages of allowances determined under sections 7, 10, 11, 12, and 13 in respect of that tax period, subject to section 14; ‘‘D’’ represents the number in respect of the petrol and diesel related greenhouse gas emissions of that taxpayer in respect of that tax period expressed as a carbon dioxide equivalent, determined in terms of section 4(1) or (2)(a); ‘‘M’’ represents a number equal to the sum of the percentages of the allowances determined under sections 7, 12 and 13 in respect of that tax period, subject to section 14; ‘‘P’’ represents the number in respect of the total industrial process related greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4(1) or (2)(c); ‘‘J’’ represents a number equal to the sum of the percentages of the allowances determined under sections 8, 10, 11, 12 and 13 in respect of that tax period, subject to section 14; ‘‘F’’ represents the number in respect of the total fugitive greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4(1) or (2)(b); ‘‘K’’ represents the sum of the percentages of the allowances determined in terms of sections 7, 9, 10, 11, 12 and 13 in respect of that tax period, subject to section 14; and ‘‘R’’ represents the rate of tax prescribed under section 5: 5 10 15 20 Provided that where the number in respect of the determination of the expression ‘‘(E-S)’’ in the formula is less than zero, that number must be deemed to be zero. 25 (2) The amount of tax payable by a taxpayer in respect of the generation of electricity from fossil fuels in respect of a tax period must be calculated in accordance with the formula: in which formula— X = A - B - C (a) (b) (c) (d) ‘‘X’’ represents the amount to be determined that must not be less than zero; ‘‘A’’ represents the amount of tax payable in respect of a tax period determined in terms of subsection (1); ‘‘B’’ represents the renewable energy premium in respect of a tax period, from the commencement of the tax period until 31 December 2022, constituted by an amount expressed in Rand determined by the Minister by notice in the Gazette; and ‘‘C’’ represents an amount equal to the environmental levy contemplated in respect of electricity generated in the Republic in Section B of Part 3 of Schedule 1 to the Customs and Excise Act, 1964 (Act No. 91 of 1964), paid in respect of a tax year, until 31 December 2022. (3) For the purposes of this section ‘‘sequestrate’’ means the process of storing a greenhouse gas or increasing the carbon content of a carbon reservoir other than the atmosphere. Part II Allowances Allowance for fossil fuel combustion 7. (1) A taxpayer that conducts an activity in respect of fuel combustion emissions that is listed in Schedule 2 in the column ‘‘Activity/Sector’’ must receive an allowance in respect of those emissions, determined in terms of subsection (2). (2) The percentage of the allowance referred to in subsection (1) must be calculated by matching the line in which the activity is contained in the column ‘‘Activity/Sector’’ with the corresponding line in the column ‘‘Basic tax-free allowance for fossil fuel combustion emissions %’’ in Schedule 2 of the total percentage of greenhouse gas emissions in respect of a tax period in respect of that activity. 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 15 15 (d) (e) (f) (g) (h) (i) (j) (k) ‘‘C’’ ’n getal verteenwoordig gelyk aan die som van die persentasies van toelaes bereken kragtens artikels 7, 10, 11, 12 en 13 ten opsigte van daardie belastingtydperk, behoudens artikel 14; ‘‘D’’ die getal verteenwoordig ten opsigte van die petrol- en dieselverwante kweekhuisgasvrystellings van daardie belastingpligtige ten opsigte van ’n koolstofdioksied-ekwivalent, daardie belastingtydperk uitgedruk as bereken ingevolge artikel 4(1) of 4(2)(a); ‘‘M’’ ’n getal verteenwoordig gelyk aan die som van die persentasies van die toelaes bepaal kragtens artikels 7, 12 en 13 ten opsigte van daardie belastingtydperk, behoudens artikel 14; ‘‘P’’ ’n getal verteenwoordig ten opsigte van die totale industriële prosesverwante kweekhuisgasvrystellings van die belastingpligtige ten opsigte van daardie belastingtydperk uitgedruk as ’n koolstofdioksied- ekwivalent bereken ingevolge artikel 4(1) of 4(2)(c); ‘‘J’’ ’n getal verteenwoordig gelyk aan die som van persentasies van die toelaes bepaal kragtens artikels 8, 10, 11, 12 en 13 ten opsigte van daardie belastingtydperk, behoudens artikel 14; ‘‘F’’ die getal verteenwoordig ten opsigte van die totale vlugtige kweekhuisgasvrystellings van die belastingpligtige ten opsigte van daardie ’n koolstofdioksied-ekwivalent bepaal belastingtydperk uitgedruk as ingevolge artikel 4(1) of (2)(b); ‘‘K’’ die som van die persentasies verteenwoordig van die toelaes bepaal ingevolge artikels 7, 9, 10, 11, 12 en 13 ten opsigte van daardie belastingtydperk, behoudens artikel 14; en ‘‘R’’ die belastingkoers verteenwoordig voorgeskryf kragtens artikel 5: Met dien verstande dat waar die getal ten opsigte van die bepaling van die uitdrukking ‘‘(E-S)’’ in die formule minder as nul is, daardie getal geag word nul te wees. (2) Die bedrag van belasting betaalbaar deur ’n belastingpligtige ten opsigte van die opwekking van elektrisiteit van fossielbrandstof ten opsigte van ’n belastingtydperk word bereken ingevolge die formule: in welke formule— X = A - B - C (a) (b) (c) (d) ‘‘X’’ die bedrag verteenwoordig wat bepaal staan te word wat nie minder as nul moet wees nie; ‘‘A’’ die bedrag van belasting betaalbaar verteenwoordig ten opsigte van ’n belastingtydperk bereken ingevolge subartikel (1); ‘‘B’’ die hernubare energiepremie verteenwoordig ten opsigte van ’n belastingtydperk, vanaf die aanvang van die belastingtydperk tot 31 Desember 2022, saamgestel deur ’n bedrag in Rand uitgedruk bepaal deur die Minister by kennisgewing in die Staatskoerant; en ‘‘C’’ ’n bedrag verteenwoordig gelyk aan die omgewingsheffing beoog ten opsigte van elektrisiteit opgewek in die Republiek in Artikel B van Deel 3 van Bylae 1 by die Doeane- en Aksynswet, 1964 (Wet. No. 91 van 1964), betaal ten opsigte van ’n belastingjaar, tot 31 Desember 2022. (3) By die toepassing van hierdie artikel beteken ‘‘sekwestreer’’ die proses van die opberg van ’n kweekhuisgas of vermeerdering van die koolstofinhoud van ’n koolstofreservoir buiten die atmosfeer. Deel II Toelaes Toelae vir fossielbrandstofverbranding 7. (1) ’n Belastingpligtige wat ’n aktiwiteit uitvoer ten opsigte van brandstof- verbrandingvrystellings wat in Bylae 2 in die kolom ‘‘Aktiwiteit/Sektor’’ gelys is, ontvang ’n toelae ten opsigte van daardie vrystellings, ingevolge subartikel (2) bepaal. (2) Die persentasie van die toelae vermeld in subartikel (1) word bereken deur die reël waarin die aktiwiteit vervat is in die kolom ‘‘Aktiwiteit/Sektor’’ by die ooreen- stemmende reël in die kolom ‘‘Basiese belastingvrye toelae vir fossielbrandstof verbrandingvrystellings %’’ in Bylae 2 te pas by die totale persentasie van kweekhuisgasvrystellings ten opsigte van ’n belastingtydperk ten opsigte van daardie aktiwiteit. 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 2 in the column ‘‘Activity/Sector’’, and participates in the carbon budget
- 18 Verify source ↗
No. 42483
AI-assisted research summary: A taxpayer must reduce its carbon tax liability for a tax period by using prescribed carbon offsets, and the reduction cannot exceed the Schedule 2 percentage limit.
18 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 Offset allowance 18 13. (1) Subject to subsection (2), a taxpayer must reduce the amount in respect of the carbon tax for which the taxpayer is liable in respect of a tax period by utilising carbon offsets as prescribed by the Minister. (2) The reduction of the liability for the carbon tax allowed in terms of subsection (1) must not exceed so much of the percentage of the total greenhouse gas emissions of a taxpayer in respect of a tax period as is determined by matching the line in the column ‘‘Activity/Sector’’ with the percentage in the corresponding line of the column ‘‘Offsets allowance %’’ in Schedule 2. Part III Limitation of allowances Limitation of sum of allowances
Part
Part III
- 14 Verify source ↗
A taxpayer, other than a taxpayer in respect of which the maximum total
AI-assisted research summary: Taxpayers are limited to receiving Part II allowances up to 95% of their emissions unless Schedule 2 sets the maximum total allowance at 100%, and taxpayers must pay carbon tax for every tax period.
14. A taxpayer, other than a taxpayer in respect of which the maximum total allowance stipulated Schedule 2 constitutes 100 per cent, must only receive the sum of the allowances contemplated in Part II in respect of a tax period to the extent that the sum of those allowances does not exceed 95 per cent of the total greenhouse gas emissions of that taxpayer in respect of that tax period as determined in terms of the column ‘‘Maximum total allowances %’’ in Schedule 2. Part IV Administration, tax period and payment of tax Administration 15. (1) The Commissioner must administer the provisions of this Act as if the carbon tax were an environmental levy as contemplated in section 54A of the Customs and Excise Act, 1964 (Act No. 91 of 1964), that must be collected and paid in terms of the provisions of that Act. (2) For the purposes of subsection (1), administrative actions, requirements and procedures for purposes of submission and verification of accounts, collection and payment of the carbon tax as an environmental levy or the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Customs and Excise Act, 1964. Tax period 5 10 15 20 25 30 16. (1) A taxpayer must pay the carbon tax for every tax period. (2) A tax period in relation to a taxpayer is— (a) commencing on 1 June 2019 and ending on 31 December 2019; and (b) subsequent to the period contemplated in paragraph (a), the period commenc- ing on 1 January of each year and ending on 31 December of that year. 35 Payment of tax
Part
Schedule 1
- 24 Verify source ↗
No. 42483
AI-assisted research summary: This section lists fuel types with their greenhouse-gas emission factors and default calorific values.
24 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 24 FUEL TYPE CO2 (KGCO2/ TJ) CH4 (KGCH4 / TJ) N2O (KGN2O/ TJ) 182 000 0 73 300 71 900 0 0 94 600 OTHER BIOGAS OTHER BITUMINOUS COAL OTHER KEROSENE OTHER LIQUID BIOFUELS OTHER PETROLEUM PRODUCTS OTHER PRIMARY SOLID BIOMASS OXYGEN STEEL FURNACE GAS PARAFFIN PARAFFIN WAXES PATENT FUEL PEAT PETROL PETROLEUM COKE REFINERY FEEDSTOCK REFINERY GAS RESIDUAL FUEL OIL (HEAVY FUEL OIL) SHALE OIL SLUDGE GAS SUB-BITUMINOUS COAL 96 100 95 300 SULPHITE LYES (BLACK LIQUOR) WASTE OILS WHITE SPIRIT AND SBP WOOD/WOOD WASTE 71 900 73 300 97 500 0 69 300 97 500 73 300 57 600 77 400 73 300 73 300 0 73 300 0 1 1 3 3 3 30 1 3 3 1 1 3 3 3 1 3 3 1 1 3 30 3 30 0.1 1.5 0.6 0.6 0.6 4 0.1 0.6 0.6 1.5 1.5 0.6 0.6 0.6 0.1 0.6 0.6 0.1 1.5 2 4 0.6 4 DEFAULT CALORIFIC VALUE (TJ/TONNE) 0.0504 0.0243 0.037 0.0274 0.0402 0.0116 0.00706 0.0438 0.0402 0.0207 0.00976 0.0443 0.0325 0.043 0.0495 0.0404 0.0381 0.0504 0.0192 0.0118 0.0402 0.0402 0.0156 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 25 25 BRANDSTOFSOORT CO2 (KGCO2/ TJ) CH4 (KGCH4/ TJ) N2O (KGN2O/ TJ) ANDER BIOGAS ANDER BITUMINEUSE STEENKOOL ANDER KEROSIEN ANDER VLOEIBARE BIOBRANDSTOWWE ANDER PETROLEUM- PRODUKTE ANDER PRIMÊRE VASTE BIOMASSA SUURSTOF STAAL SMELTOONDGAS PARAFFIEN PARAFFIENWAS ‘‘PATENT BRANDSTOF’’ VEEN PETROL PETROLEUM KOOKS RAFFINADERY VOERSTOF RAFFINADERY GAS RESIDU BRANDSTOF- OLIE (SWAAR BRANDSTOF-OLIE) SKALIE-OLIE SLYKGAS SUB-BITUMINEUSE STEENKOOL SULFIETLOOG (‘‘SWART VLOEISTOF’’) AFVAL-OLIE WIT SPIRITUS EN ‘‘SBP’’ HOUT/HOUTAFVAL 0 94 600 71 900 0 73 300 1 1 3 3 3 0 30 182 000 71 900 73 300 97 500 0 69 300 97 500 73 300 57 600 77 400 73 300 0 96 100 95 300 73 300 73 300 0 1 3 3 1 1 3 3 3 1 3 3 1 1 3 30 3 30 0.1 1.5 0.6 0.6 0.6 4 0.1 0.6 0.6 1.5 1.5 0.6 0.6 0.6 0.1 0.6 0.6 0.1 1.5 2 4 0.6 4 STANDAARD VERBRANDINGS- WAARDE (TJ/TON) 0.0504 0.0192 0.037 0.0274 0.0402 0.0116 0.00706 0.0438 0.0402 0.0207 0.00976 0.0443 0.0325 0.043 0.0495 0.0404 0.0381 0.0504 0.0192 0.0118 0.0402 0.0402 0.0156 This gazette is also available free online at www.gpwonline.co.za - 26 Verify source ↗
No. 42483
AI-assisted research summary: This table lists emissions factors and default calorific values for specified fuel types used in non-stationary/mobile sources.
26 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 NON-STATIONARY / MOBILE SOURCE CATEGORY ACTIVITY 26 FUEL TYPE CO2 (KGCO2 / TJ) CH4 (KGCH4 / TJ) N2O (KGN2O/ TJ) AVIATION GASOLINE COMPRESSED NATURAL GAS DIESEL DIESEL — (OCEAN- GOING SHIPS) DIESEL-RAIL JET KEROSENE KEROSENE LIQUEFIED NATURAL GASES LIQUEFIED PETROLEUM GASES LUBRICANTS NATURAL GAS (PARAFFIN) OTHER KEROSENE OTHER PETROLEUM PRODUCTS PARAFFIN WAXES PETROL REFINERY GAS RESIDUAL FUEL OIL — (HEAVY FUEL OIL) SUB-BITUMINOUS COAL — RAIL WHITE SPIRIT & SBP 70 000 56 100 74 100 74 100 74 100 71 500 71 900 56 100 63 100 73 300 56 100 71 900 73 300 73 300 69 300 57 600 77 400 96 100 73 300 0.5 92 4.15 7 4.5 0.5 3 92 62 3 92 3 3 3 3.5 1 7 2 3 2 3 28.6 2 28.6 2 0.6 3 0.2 0.6 3 0.6 0.6 0.6 5.7 0.1 2 1.5 0.6 DEFAULT CALORIFIC VALUE (TJ/TONNE) 0.0443 N/A 0.0381 0.0381 0.0381 0.0441 0.037 N/A 0.0473 0.0402 0.048 0.0438 0.0402 0.0402 0.0443 0.0495 0.0404 0.0192 0.0402 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 27 NIE-STILSTAANDE / BEWEEGLIKE BRON KATEGORIE AKTIWITEIT 27 BRANDSTOFSOORT CO2 (KGCO2/ TJ) CH4 (KGCH4/ TJ) N2O (KGN2O/ TJ) 74 100 74 100 70 000 56 100 74 100 71 500 LUGVAARTPETROL SAAMGEPERSTE AARDGAS DIESEL DIESEL — (SEEVARENDE SKEPE) DIESEL — SPOOR STRAALVLIEGTUIG KEROSEEN KEROSEEN 71 900 AARDGASVLOEISTOWWE 56 100 63 100 VLOEIBARE PETROLEUMGASSE SMEEROLIE AARDGAS (PARAFFIEN) ANDER KEROSEEN ANDER PETROLEUMPRODUKTE PARAFFIENWAS PETROL RAFFINADERYGAS RESIDU BRANDSTOF- OLIE (SWAAR BRANDSTOF-OLIE) SUB-BITUMINEUSE STEENKOOLSPOOR WIT SPIRITUS EN ‘‘SBP’’ 73 300 69 300 57 600 77 400 73 300 56 100 71 900 73 300 96 100 73 300 0.5 92 4.15 7 4.5 0.5 3 92 62 3 92 3 3 3 3.5 1 7 2 3 2 3 28.6 2 28.6 2 0.6 3 0.2 0.6 3 0.6 0.6 0.6 5.7 0.1 2 1.5 0.6 STANDAARD VERBRANDINGS- WAARDE (TJ/TONNE) 0.0443 NVT 0.0381 0.0381 0.0381 0.0441 0.037 NVT 0.0473 0.0402 0.048 0.0438 0.0402 0.0402 0.0443 0.0495 0.0404 0.0192 0 .0402 This gazette is also available free online at www.gpwonline.co.za - 28 Verify source ↗
No. 42483
AI-assisted research summary: This section lists fugitive emission factors for specified source categories and activities.
28 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 28 Schedule 1 Table 2 Fugitive Emission Factors IPCC Code SOURCE CATEGORY ACTIVITY CO2 CH4 N2O 1B1 1B1a 1B1ai SOLID FUELS (M3 /TONNE) COAL MINING AND HANDLING UNDERGROUND COAL MINING UNDERGROUND POST-MINING (HANDLING & TRANSPORT) 1B1aii SURFACE COAL MINING SURFACE POST-MINING (STORAGE AND TRANSPORT) Charcoal production (Fuel wood input) (kgCH4/TJ) Charcoal production (Charcoal produced) (kgCH4/TJ) OIL AND NATURAL GAS (Gg/ 103M3 TOTAL OIL PRODUCTION) NATURAL GAS FLARING AND VENTING 1B1c2 1B2 1B2b 1B2b - 1 Verify source ↗
B.2.b.ii
AI-assisted research summary: Heading for a provision about well drilling.
1.B.2.b.ii WELL DRILLING - 1 Verify source ↗
B.2.b.ii
AI-assisted research summary: Section title: well testing.
1.B.2.b.ii WELL TESTING - 1 Verify source ↗
B.2.b.ii
AI-assisted research summary: This provision heading refers to well servicing and gas production, measured against total oil production.
1.B.2.b.ii 1B2b WELL SERVICING GAS PRODUCTION (Gg/ 106M3 TOTAL OIL PRODUCTION) - 1 Verify source ↗
B.2.b.iii.2 FUGITIVES
AI-assisted research summary: Section heading: Fugitives.
1.B.2.b.iii.2 FUGITIVES - 1 Verify source ↗
B.2.b.ii
AI-assisted research summary: Heading for flaring gas processing, measured per 106M3 raw gas feed.
1.B.2.b.ii FLARING GAS PROCESSING (Gg/ 106M3 RAW GAS FEED) - 1 Verify source ↗
B.2.b.iii.3 SWEET GAS PLANTS—FUGITIVES
AI-assisted research summary: This provision is a table for sweet gas plant fugitives with multiple numerical values and N/A entries.
1.B.2.b.iii.3 SWEET GAS PLANTS—FUGITIVES 0.077 0.018 N/A N/A N/A N/A 0.77 0.18 0 0 300 1000 0.0001 0.009 0.000033 0.000051 ND 0.000000068 0.0000019 0.00011 ND 1.40E-05 to 8.20E-05 3.80E-04 to 2.30E-03 N/A 0.0012 0.00000076 0.000000021 1.50E-04 to 3.20E-04 4.80E-04 to 1.03E-03 N/A - 1 Verify source ↗
B.2.b.ii
AI-assisted research summary: Lists flaring figures for sweet gas plants.
1.B.2.b.ii SWEET GAS PLANTS—FLARING 0.0018 0.0000012 0.000000025 - 1 Verify source ↗
B.2.b.iii.3 SOUR GAS PLANTS—FUGITIVES
AI-assisted research summary: This provision is titled “Sour gas plants—fugitives” and lists two numeric values, but it does not state a rule on its face.
1.B.2.b.iii.3 SOUR GAS PLANTS—FUGITIVES 0.0000079 0.000097 N/A - 1 Verify source ↗
B.2.b.i
AI-assisted research summary: Lists sour gas plant flaring and raw CO2 venting values, with some entries marked N/A.
1.B.2.b.i SOUR GAS PLANTS—FLARING SOUR GAS PLANTS —RAW CO2 VENTING 0.0036 0.063 0.0000024 0.000000054 N/A N/A - 1 Verify source ↗
B.2.b.iii.3 DEEP CUT EXTRACTION—FUGI-
AI-assisted research summary: This text appears to be a section header with numeric values, but it does not state a clear rule.
1.B.2.b.iii.3 DEEP CUT EXTRACTION—FUGI- 0.0000016 0.000011 N/A TIVES - 1 Verify source ↗
B.2.b.ii
AI-assisted research summary: This provision mentions flaring and three numeric values, but no explicit rule is stated in the provided text.
1.B.2.b.ii DEEP CUT EXTRACTION—FLARING 0.00011 0.000000072 0.000000012 - 1 Verify source ↗
B.2.b.iii.3 DEFAULT—FUGITIVES
AI-assisted research summary: Section title only: “DEFAULT—FUGITIVES”.
1.B.2.b.iii.3 DEFAULT—FUGITIVES - 1 Verify source ↗
B.2.b.ii
AI-assisted research summary: Section heading for a default value relating to flaring and raw CO2 venting for gas transmission and storage.
1.B.2.b.ii DEFAULT—FLARING DEFAULT—RAW CO2 VENTING GAS TRANSMISSION & STORAGE (Gg-CO2/year/km - 1 Verify source ↗
B.2.b.iii.4 TRANSMISSION—FUGITIVES
AI-assisted research summary: Section heading: “TRANSMISSION—FUGITIVES” and “TRANSMISSION—VENTING.”
1.B.2.b.iii.4 TRANSMISSION—FUGITIVES 1B2b TRANSMISSION—VENTING - 1 Verify source ↗
B.2.b.iii.4 STORAGE (Gg-CO2/year/M3)
AI-assisted research summary: This section lists storage and gas distribution emissions-factor values in a table.
1.B.2.b.iii.4 STORAGE (Gg-CO2/year/M3) 1B2b GAS DISTRIBUTION (Gg/ 106M3 OF UTILITY SALES) 1.20E-05 to 3.20E-04 1.50E-04 to 1.03E-03 N/A 0.003 0.04 0.000002 0.000000033 N/A N/A 0.000016 0.0000085 0.0025 0.0010 2.32E-09 N/A N/A ND This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 29 29 Bylae 1 Tabel 2 Vlugtige vrystellingsfaktore IPCC-kode 1B1 1B1a 1B1ai BRONKATEGORIE FAKTORE VASTE BRANDSTOF (M3 /TON) STEENKOOLMYNBOU EN HANTERING ONDERGRONDSE STEENKOOLMYNBOU ONDERGRONDSE NA-MYNBOU (HANTERING & VERVOER) 1B1aii BOGRONDse STEENKOOLMYNBOU 1B1c2 1B2 1B2b 1B2b - 1 Verify source ↗
B.2.b.ii
AI-assisted research summary: This text lists emission-factor categories for coal, oil, and gas activities.
1.B.2.b.ii 1B2b BOGRONDse NA-MYNBOU (BERGING EN VERVOER) HOUTSKOOLPRODUKSIE (Brandstof hout toevoer) (kgCH4/TJ) Houtskoolproduksie (Houtskool geproduseer) (kgCH4/TJ) OLIE EN AARDGAS (Gg/ 103M3 TOTALE OLIEPRODUKSIE) AARDGAS OPVLAMMING EN ONTLUGTING PUTBOOR PUTTOETS PUTDIENS GASPRODUKSIE (Gg/ 106M3 TOTAAL OLIEPRODUKSIE) - 1 Verify source ↗
B.2.b.iii.2
AI-assisted research summary: 1.B.2.b.iii.2 VLUGTIGES
1.B.2.b.iii.2 VLUGTIGES - 1 Verify source ↗
B.2.b.ii
AI-assisted research summary: This text is a table of gas-processing emission values for CO2, CH4, and N2O.
1.B.2.b.ii OPVLAMMING GASVERWERKING (Gg/ 106M3 ROU GASTOEVOER) CO2 CH4 N2O 0.077 0.018 NVT NVT NVT NVT 0.77 0.18 0 0 300 1000 0.0001 0.009 0.000033 0.000051 ND 0.000000068 0.0000019 0.00011 ND 1.40E-05 tot 8.20E-05 3.80E-04 tot 2.30E-03 NVT 0.0012 0.00000076 0.000000021 - 1 Verify source ↗
B.2.b.iii.3
AI-assisted research summary: This provision lists value ranges for “VLUGTIGES” under “SOET GAS AANLEG” and marks one item as NVT.
1.B.2.b.iii.3 SOET GAS AANLEG- VLUGTIGES 1.50E-04 tot 3.20E-04 4.80E-04 tot 1.03E-03 NVT - 1 Verify source ↗
B.2.b.ii
AI-assisted research summary: This provision is labeled “SOET GAS AANLEG—OPVLAMMING” and lists three numeric values.
1.B.2.b.ii SOET GAS AANLEG—OPVLAMMING 0.0018 0.0000012 0.000000025 - 1 Verify source ↗
B.2.b.iii.3
AI-assisted research summary: The text lists technical labels and numeric values about gas-plant emissions or related measurements, but it does not clearly state a legal rule.
1.B.2.b.iii.3 SUUR GAS AANLEG—VLUGTIGES 0.0000079 0.000097 NVT SUUR GAS AANLEG—OPVLAMMING SUUR GAS AANLEG—RU CO2 ONTLUGTING 0.0036 0.063 0.0000024 0.000000054 NVT NVT - 1 Verify source ↗
B.2.b.ii
AI-assisted research summary: Section heading referring to deep mining, volatile deep mining, and flaring.
1.B.2.b.ii DIEPGROEFONTGINNING— VLUGTIGES DIEPGROEFONTGINNING— OPVLAMMING - 1 Verify source ↗
B.2.b.iii.3
AI-assisted research summary: 1.B.2.b.iii.3 STANDAARD—VLUGTIGES
1.B.2.b.iii.3 STANDAARD—VLUGTIGES - 1 Verify source ↗
B.2.b.i
AI-assisted research summary: This text lists CO2 emission/leakage standard values for gas pipeline and storage categories.
1.B.2.b.i 1B2b STANDAARD—OPVLAMMING STANDAARD—RU CO2 ONTVLUGTING GASLEIDING & -BERGING (Gg-CO2/jaar/km 0.0000016 0.000011 NVT 0.00011 0.000000072 0.000000012 1.20E-05 tot 3.20E-04 1.50E-04 tot 1.03E-03 NVT 0.003 0.04 0.000002 0.000000033 NVT NVT This gazette is also available free online at www.gpwonline.co.za - 30 Verify source ↗
No. 42483
AI-assisted research summary: This text only identifies the section and the act title; it does not state a rule.
30 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 30 IPCC Code SOURCE CATEGORY ACTIVITY - 1 Verify source ↗
B.2.b.iii.5 ALL
AI-assisted research summary: This line lists emission values for natural gas liquids transport.
1.B.2.b.iii.5 ALL CO2 0.000051 CH4 0.0011 N2O ND 1B2b NATURAL GAS LIQUIDS TRANSPORT (Gg/ 103M3 CONDENSATE AND PENTANES PLUS) - 1 Verify source ↗
B.2.a.iii.3 CONDENSATE
AI-assisted research summary: This provision is labeled “CONDENSATE” and includes two numeric values: 0.0000072 and 0.00011.
1.B.2.a.iii.3 CONDENSATE 0.0000072 0.00011 - 1 Verify source ↗
B.2.a.iii.3 LIQUEFIED PETROLEUM GAS
AI-assisted research summary: Section heading for liquefied petroleum gas.
1.B.2.a.iii.3 LIQUEFIED PETROLEUM GAS (Gg/ 103M3 LPG) - 1 Verify source ↗
B.2.a.iii.3 LIQUEFIED NATURAL GAS
AI-assisted research summary: This provision lists liquefied natural gas and related numeric values.
1.B.2.a.iii.3 LIQUEFIED NATURAL GAS 0.00043 N/A 2.2 0E-09 ND ND ND 1B2a 1B2a (Gg/ 106M3 MARKETABLE GAS) OIL OIL PRODUCTION (Gg/ 103M3 CON- VENTIONAL OIL PRODUCTION) - 1 Verify source ↗
B.2.a.iii.2 CONVENTIONAL OIL—FUGITIVES
AI-assisted research summary: This provision lists onshore conventional oil fugitive ranges and values.
1.B.2.a.iii.2 CONVENTIONAL OIL—FUGITIVES (ONSHORE) 1.10E-07 to 2.60E-04 1.50E-06 to 3.60E-03 N/A - 1 Verify source ↗
B.2.a.iii.2 CONVENTIONAL OIL—FUGITIVES
AI-assisted research summary: This provision is labeled “CONVENTIONAL OIL—FUGITIVES” and shows two numeric values, with “N/A (OFFSHORE)”.
1.B.2.a.iii.2 CONVENTIONAL OIL—FUGITIVES 0.000000043 0.00000059 N/A (OFFSHORE) - 1 Verify source ↗
B.2.a.i
AI-assisted research summary: This entry is labeled “Conventional oil—venting” and lists the values 0.000095 and 0.00072, followed by N/A.
1.B.2.a.i CONVENTIONAL OIL—VENTING 0.000095 0.00072 N/A - 1 Verify source ↗
B.2.a.ii
AI-assisted research summary: This provision lists three numeric flaring-oil-production figures for conventional oil.
1.B.2.a.ii 1B2a CONVENTIONAL OIL—FLARING OIL PRODUCTION (Gg/ 103M3 HEAVY OIL PRODUCTION) 0.041 0.000025 0.00000064 - 1 Verify source ↗
B.2.a.iii.2 HEAVY OIL/COLD BITUMEN—
AI-assisted research summary: Lists values for heavy oil/cold bitumen and fugitives.
1.B.2.a.iii.2 HEAVY OIL/COLD BITUMEN— 0.00054 0.0079 FUGITIVES - 1 Verify source ↗
B.2.a.iii.2 THERMAL OIL PRODUCTION—
AI-assisted research summary: This provision is titled “THERMAL OIL PRODUCTION” and lists two numeric values.
1.B.2.a.iii.2 THERMAL OIL PRODUCTION— 0.000029 0.00018 - 1 Verify source ↗
B.2.a.ii
AI-assisted research summary: This section is labeled for heavy oil/cold bitumen venting and flaring oil production.
1.B.2.a.ii 1B2a HEAVY OIL/COLD BITUMEN— VENTING HEAVY OIL/COLD BITUMEN— FLARING OIL PRODUCTION (Gg/ 103M3 THER- MAL BITUMEN PRODUCTION) - 1 Verify source ↗
B.2.a.ii
AI-assisted research summary: Heading listing fugitive emissions categories for thermal oil production, including venting and flaring.
1.B.2.a.ii 1B2a FUGITIVES THERMAL OIL PRODUCTION— VENTING THERMAL OIL PRODUCTION— FLARING OIL PRODUCTION (Gg/ 103M3 SYNTHETIC CRUDE PRODUCTION FROM OILSANDS) - 1 Verify source ↗
B.2.a.iii.2 SYNTHETIC CRUDE (FROM
AI-assisted research summary: Section heading for “Synthetic crude (from oilsands)”.
1.B.2.a.iii.2 SYNTHETIC CRUDE (FROM OILSANDS) - 1 Verify source ↗
B.2.a.iii.2 SYNTHETIC CRUDE (OIL SHALE)
AI-assisted research summary: This provision is a heading for synthetic crude (oil shale) oil production.
1.B.2.a.iii.2 SYNTHETIC CRUDE (OIL SHALE) 1B2a OIL PRODUCTION (Gg/ 103M3 TOTAL OIL PRODUCTION) - 1 Verify source ↗
B.2.a.iii.2 DEFAULT TOTAL—FUGITIVES
AI-assisted research summary: Section heading: “DEFAULT TOTAL—FUGITIVES.”
1.B.2.a.iii.2 DEFAULT TOTAL—FUGITIVES - 1 Verify source ↗
B.2.a.i
AI-assisted research summary: This section is labelled “DEFAULT TOTAL—VENTING.”
1.B.2.a.i DEFAULT TOTAL—VENTING - 1 Verify source ↗
B.2.a.ii
AI-assisted research summary: This table row lists default total flaring intensity values for oil upgrading.
1.B.2.a.ii 1B2a DEFAULT TOTAL—FLARING OIL UPGRADING (Gg/ 103M3 OIL UPGRADED) N/A N/A N/A N/A 0.0053 0.017 0.022 0.00014 0.00000046 0.00022 0.0035 0.027 0.000016 0.00000024 ND ND 0.00028 0.0018 0.034 0.0023 ND 0.0022 0.0087 ND ND N/A N/A 0.000021 0.00000054 - 1 Verify source ↗
B.2.a.iii.2 ALL
AI-assisted research summary: Section label for oil transport by pipeline.
1.B.2.a.iii.2 ALL ND ND ND 1B2a OIL TRANSPORT (Gg/ 103M3 OIL TRANSPORTED BY PIPELINE) - 1 Verify source ↗
B.2.a.iii.3 PIPELINES
AI-assisted research summary: This text lists a factor for pipelines in the oil transport category.
1.B.2.a.iii.3 PIPELINES 0.00000049 0.0000054 N/A 1B2a OIL TRANSPORT (Gg/ 103M3 OIL TRANSPORTED BY TANKER TRUCK) This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 31 31 IPCC-kode BRONKATEGORIE FAKTORE - 1 Verify source ↗
B.2.b.iii.4
AI-assisted research summary: This provision is titled “LEIDING-VLUGTIGES.”
1.B.2.b.iii.4 LEIDING-VLUGTIGES - 1 Verify source ↗
B.2.b.iii.4
AI-assisted research summary: This text appears to list emissions values for storage and gas distribution, including CO2, CH4, and N2O.
1.B.2.b.iii.4 1B2b LEIDING-ONTVLUGTING BERGING (Gg-CO2/jaar/M3) GASVERSPREIDING (Gg/ 106M3 VAN NUTSVERKOPE) CO2 0.000016 0.0000085 CH4 0.0025 0.0010 2.32E-09 N2O NVT NVT ND - 1 Verify source ↗
B.2.b.iii.5
AI-assisted research summary: Section heading for ALLES and aardgasvloeistofvervoer, with numeric values shown.
1.B.2.b.iii.5 ALLES 0.000051 0.0011 ND 1B2b AARDGASVLOEISTOFVERVOER (Gg/ 103M3 KONDENSAAT EN PENTAAN PLUS) - 1 Verify source ↗
B.2.a.iii.3
AI-assisted research summary: 1.B.2.a.iii.3 KONDENSAAT 0.0000072 0.00011
1.B.2.a.iii.3 KONDENSAAT 0.0000072 0.00011 - 1 Verify source ↗
B.2.a.iii.3
AI-assisted research summary: 1.B.2.a.iii.3 1B2a 1B2a
1.B.2.a.iii.3 1B2a 1B2a - 1 Verify source ↗
B.2.a.ii
AI-assisted research summary: This table lists emission-factor values for different petroleum gas, gas, and oil production categories.
1.B.2.a.ii 1B2a VLOEIBARE PETROLEUMGAS (Gg/ 103M3 LPG) VLOEIBARE AARDGAS (Gg/ 106M3 BEMARKBARE GAS) OLIE OLIEPRODUKSIE (Gg/ 103M3 KONVENSIONELE OLIEPRODUKSIE) 0.0004 3 NVT 2.20E-09 ND ND ND KONVENSIONELE OLIE—VLUGTIGES (AANLANDIG) 1.10E-07 tot 2.60E-04 1.50E-06 tot 3.60E-03 NVT KONVENSIONELE OLIE—VLUGTIGES (AFLANDIG) 0.000000043 0.00000059 NVT KONVENSIONELE OLIE— ONTVLUGTING KONVENSIONELE OLIE— OPVLAMMING OLIEPRODUKSIE (Gg/ 103M3 SWAAR OLIEPRODUKSIE) - 1 Verify source ↗
B.2.a.iii.2
AI-assisted research summary: Section heading on “SWAAR OLIE/KOUE BITUMEN— VLUGTIGES”.
1.B.2.a.iii.2 SWAAR OLIE/KOUE BITUMEN— VLUGTIGES - 1 Verify source ↗
B.2.a.iii.2
AI-assisted research summary: This provision lists emission-factor values for several oil and bitumen production categories.
1.B.2.a.iii.2 1B2a SWAAR OLIE/KOUE BITUMEN— ONTVLUGTING SWAAR OLIE/KOUE BITUMEN— OPVLAMMING OLIEPRODUKSIE (Gg/ 103M3 TERMIESE BITUMENPRODUKSIE) TERMIESE OLIEPRODUKSIE— VLUGTIGES TERMIESE OLIEPRODUKSIE— ONTVLUGTING TERMIESE OLIEPRODUKSIE— OPVLAMMING OLIEPRODUKSIE (Gg/ 103M3 SINTETIESE RUOLIEPRODUKSIE VAN OLIESANDSTEEN) SINTETIESE RUOLIE (VAN OLIESANDSTEEN) SINTETIESE RUOLIE (olieskalie) OLIEPRODUKSIE (Gg/ 103M3 TOTALE OLIEPRODUKSIE) 0.000095 0.00072 NVT 0.041 0.000025 0.00000064 0.00054 0.0079 0.0053 0.017 NVT NVT 0.022 0.00014 0.00000046 0.000029 0.00018 NVT 0.0002 2 0.0035 NVT 0.027 0.000016 0.00000024 ND ND 0.0023 ND ND ND This gazette is also available free online at www.gpwonline.co.za - 32 Verify source ↗
No. 42483
AI-assisted research summary: 32 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 32 IPCC Code SOURCE CATEGORY ACTIVITY
32 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 32 IPCC Code SOURCE CATEGORY ACTIVITY - 1 Verify source ↗
B.2.a.i
AI-assisted research summary: This provision appears to label or classify oil transport and refining categories, including tanker trucks, rail cars, tanker ships, offshore loading, and venting oil.
1.B.2.a.i 1B2a TANKER TRUCKS AND RAIL CARS— VENTING OIL TRANSPORT (Gg/ 103M3 OIL TRANSPORTED BY TANKER SHIPS) LOADING OFF-SHORE PRODUCTION ON TANKER SHIPS—VENTING OIL REFINING (Gg/ 103M3 OIL REFINED) - 1 Verify source ↗
B.2.a.iii.4 ALL
AI-assisted research summary: This provision shows listed greenhouse gases and associated factor values, including CO2, CH4, and N2O.
1.B.2.a.iii.4 ALL CO2 0.0000023 CH4 0.000025 N2O N/A ND ND ND 2.60E-06 to 4.10E-05 ND This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 33 33 IPCC-kode BRONKATEGORIE FAKTORE - 1 Verify source ↗
B.2.a.iii.2
AI-assisted research summary: Section heading: “STANDAARD TOTAAL— VLUGTIGES”.
1.B.2.a.iii.2 STANDAARD TOTAAL— VLUGTIGES - 1 Verify source ↗
B.2.a.i
AI-assisted research summary: This text is a heading listing standard totals and oil transport categories, including pipeline, tanker truck, and oil boat transport, plus evaporation and flaring-related labels.
1.B.2.a.i STANDAARD TOTAAL— ONTVLUGTING STANDAARD TOTAAL— OPVLAMMING OLIE OPGRADERING (Gg/ 103M3 OLIE OPGEGRADEER) ALLES OLIEVERVOER (Gg/ 103M3 OLIE VERVOER DEUR PYPLEIDING) PYPLEIDING OLIEVERVOER (Gg/ 103M3 OLIE VERVOER DEUR TENKWA) TENKWA’S EN TENKWA’S—ONTVLUGTING OLIEVERVOER (Gg/ 103M3 OLIE VERVOER DEUR OLIEBOTE) - 1 Verify source ↗
B.2.a.i
AI-assisted research summary: Title referencing offshore production on oil boats and oil refining output.
1.B.2.a.i 1B2a LAAI AFLANDIGE PRODUKSIE OP OLIEBOTE— ONTVLUGTING OLIE RAFFINERING (Gg/ 103M3 OLIE GERAFFINEER) - 1 Verify source ↗
B.2.a.iii.4
AI-assisted research summary: This provision contains a table of numeric entries and abbreviations, including gases like CO2, CH4, and N2O, but no clear legal rule is stated.
1.B.2.a.iii.4 ALLES CO2 0.00028 0.0018 CH4 0.0022 0.0087 N2O NVT NVT 0.034 0.000021 0.00000054 ND ND ND 0.00000049 0.0000054 NVT 0.0000023 0.000025 NVT ND ND ND 2.60E-06 tot 4.10E-05 ND This gazette is also available free online at www.gpwonline.co.za - 34 Verify source ↗
No. 42483
AI-assisted research summary: This table lists emission factors for industrial processes and product use categories.
34 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 34 Table 3 INDUSTRIAL PROCESSES AND PRODUCT USE (IPPU) Emission Factors IPCC Code SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT TONNE CO2 / tonne product TONNE CH4 / tonne product TONNE N2O/ tonne product TONNE C2F6 / tonne product TONNE CF4 / tonne product TONNE SF6 / tonne product 2A1 CEMENT PRODUCTION (PER TONNE OF CLINKER) CEMENT 2A2 LIME PRODUCTION (PER TONNE OF LIME) QUICKLIME/HIGH CALCIUM LIME DOLOMITIC LIME HYDRATED LIME 0.52 0.75 0.77 0.59 2A3 GLASS PRODUCTION (PER TONNE GLASS) GLASS PRODUCTION 0.2 2A4 Other Process Uses of Carbon- ates 2A4a CERAMICS (PER TONNE CARBONATE) CALCITE/ARAGONITE (CaCO3) MAGNESITE (MgCO3) DOLOMITE (CaMg(CO3)2)) SIDERITE (FeCO3) ANKERITE (Ca(Fe,Mg,Mn)(CO3)2)) RHODOCHROSITE (MnCO3) SODIUM CARBONATE/SODA ASH (Na2CO3) 2A4b OTHER USES OF SODA ASH (PER TONNE CARBONATE) CALCITE/ARAGONITE (CaCO3) MAGNESITE (MgCO3) DOLOMITE (CaMg(CO3)2)) SIDERITE (FeCO3) ANKERITE (Ca(Fe,Mg,Mn)(CO3)2)) RHODOCHROSITE (MnCO3) SODIUM CARBONATE/SODA ASH (Na2CO3) 2A4c NON METALLURGICAL MAGNESIA PRODUCTION (PER TONNE CARBONATE) CALCITE/ARAGONITE (CaCO3) MAGNESITE (MgCO3) DOLOMITE (CaMg(CO3)2)) SIDERITE (FeCO3) ANKERITE (Ca(Fe,Mg,Mn)(CO3)2)) 0.43971 0.52197 0.47732 0.37987 0.40822 to 0.47572 0.38286 0.41492 0.43971 0.52197 0.47732 0.37987 0.40822 to 0.47572 0.38286 0.41492 0.43971 0.52197 0.47732 0.37987 0.40822 to 0.47572 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 35 35 Tabel 3 INDUSTRIËLE PROSESSE EN PRODUKGEBRUIK (IPPU) Vrystellingsfaktore IPCC- kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk 2A1 SEMENT-PRODUKSIE (PER TON KLINKER) SEMENT 2A2 KALKPRODUKSIE (PER TON KALK) ONGEBLUSTE KALK/ HOË KALSIUM KALK 2A3 DOLOMIETKALK GEBLUSTE KALK GLASPRODUKSIE (PER TON GLAS) GLASPRODUKSIE 2A4 Ander prosesgebruike van karbonate 2A4a KERAMIEK (PER TON KARBONATE) KALSIET/ARAGONIET (CaCO3) MAGNESIET (MgCO3) DOLOMIET (CaMg(CO3)2)) SIDERIET (FeCO3) ANKERIET (Ca(Fe,Mg,Mn)(CO3)2)) RHODOCHROSIET (MnCO3) SODIUM KARBONAAT/ SODA-AS (Na2CO3) 2A4b ANDER GEBRUIKE VIR SODA-AS (PER TON KARBONAAT) KALSIET/ARAGONIETE (CaCO3) MAGNESIET (MgCO3) DOLOMIET (CaMg(CO3)2)) SIDERIET (FeCO3) ANKERIET (Ca(Fe,Mg,Mn)(CO3)2)) RHODOCHROSIET (MnCO3) SODIUM KARBONAAT/ SODA-AS (Na2CO3) 2A4c NIE-METALLURGIESE MAGNESIAPRODUKSIE (PER TON KARBONAAT) 0.52 0.75 0.77 0.59 0.2 0.43971 0.52197 0.47732 0.37987 0.40822 tot 0.47572 0.38286 0.41492 0.43971 0.52197 0.47732 0.37987 0.40822 tot 0.47572 0.38286 0.41492 KALSIET/ARAGONIET (CaCO3) MAGNESIET (MgCO3) DOLOMIET (CaMg(CO3)2)) SIDERIET (FeCO3) 0.43971 0.52197 0.47732 0.37987 This gazette is also available free online at www.gpwonline.co.za - 36 Verify source ↗
No. 42483
AI-assisted research summary: This provision lists emissions factors for specified production activities and raw materials under the Carbon Tax Act.
36 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code 2A5 SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT RHODOCHROSITE (MnCO3) SODIUM CARBONATE/SODA ASH (Na2CO3) OTHER (PER TONNE CARBONATE) 2B1 CALCITE/ARAGONITE (CaCO3) MAGNESITE (MgCO3) DOLOMITE (CaMg(CO3)2)) SIDERITE (FeCO3) ANKERITE (Ca(Fe,Mg,Mn)(CO3)2)) RHODOCHROSITE (MnCO3) SODIUM CARBONATE/SODA ASH (Na2CO3) AMMONIA PRODUCTION (PER TONNE NH3) MODERN PLANTS-CONVEN- TIONAL REFORMING (NATURAL GAS) EXCESS AIR REFORMING (NATURAL GAS) AUTOTHERMAL REFORM- ING (NATURAL GAS) PARTIAL OXIDATION AVERAGE VALUE NATURAL GAS (MIXTURE OF MODERN & OLD) TONNE CO2 / tonne product 0.38286 0.41492 0.43971 0.52197 0.47732 0.37987 0.40822 to 0.47572 0.38286 0.41492 1.694 1.666 1.694 2.772 2.104 AVERAGE VALUE (PARTIAL OXIDATION) 3.273 2B2 NITRIC ACID PRODUCTION (PER TONNE NITRIC ACID) PLANTS WITH NSCR (ALL PROCESSES) PLANTS WITH PROCESS (INTEGRATED OR TAIL GAS NO2 DESTRUCTION) ATMOSPHERIC PRESSURE PLANTS (LOW PRESSURE PLANTS) MEDIUM PRESSURE COM- BUSTION PLANTS (MEDIUM PRESSURE) HIGH PRESSURE PLANTS (HIGH PRESSURE) 2B3 ADIPIC ACID PRODUCTION (PER TONNE ADIPIC ACID UNCONTROLLED) 2B4 NITRIC ACID OXIDATION (ADIPIC ACID) CAPROLACTAM, GLYOXAL AND GLYOXYLIC ACID PRODUCTION (PER TONNE PRODUCED) CAPROLACTAM PRODUC- TION (RASCHIG) 36 TONNE CH4 / tonne product TONNE N2O/ tonne product TONNE C2F6 / tonne product TONNE CF4 / tonne product TONNE SF6 / tonne product 0.002 0.0025 0.005 0.007 0.009 0.3 0.009 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 37 TON CO2/ton produk 0.40822 tot 0.47572 0.38286 0.41492 0.43971 0.52197 0.47732 0.37987 0.40822 tot 0.47572 0.38286 0.41492 1.694 1.666 1.694 2.772 2.104 3.273 IPCC- kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK ANKERIET (Ca(Fe,Mg,Mn)(CO3)2)) 2A5 2B1 2B2 RODOCHROSIET (MnCO3) SODIUM KARBONAAT/ SODA-AS (Na2CO3) ANDER (PER TON KARBONAAT) KALSIET/ARAGONIET (CaCO3) MAGNESIET (MgCO3) DOLOMIET (CaMg(CO3)2)) SIDERIET (FeCO3) ANKERIET (Ca(Fe,Mg,Mn)(CO3)2)) RODOCHROSIET (MnCO3) SODIUM KARBONAAT/SODA-AS (Na2CO3) AMMONIAKPRODUKSIE (PER TON NH3) MODERNE PLANTE- KONVENSIONELE HERVORMING (AARDGAS) OORMAAT LUG HERVORMING (AARDGAS) OUTOTERMIESE HERVORMING (AARDGAS) GEDEELTELIKE OKSIDASIE GEMIDDELDE WAARDE AARDGAS (MENGSEL VAN MODERNE & OUE) GEMIDDELDE WAARDE (GEDEELTELIKE OKSIDASIE) SALPETERSUUR- PRODUKSIE (PER TON SALPETERSUUR) AANLEGTE MET ‘‘NSCR’’. (ALLE PROSESSE) AANLEGTE MET PROSES (GEÏNTEGREERDE OF AFVOERGAS NO2 VERNIETIGING) ATMOSFERIESE DRUK AANLEGTE (LAEDRUK AANLEGTE) MEDIUMDRUK ONTBRANDINGS- AANLEGTE (MEDIUM DRUK) HOËDRUK AANLEGTE (HOË DRUK) 2B3 ‘ADIPIC’ SUURPRODUKSIE (PER TON ‘ADIPIC’ SUUR ONBEHEER) SALPETERSUUR-OKSIDASIE (‘ADIPIC’ SUUR) 37 TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk 0.002 0.0025 0.005 0.007 0.009 0.3 This gazette is also available free online at www.gpwonline.co.za - 38 Verify source ↗
No. 42483
AI-assisted research summary: This section lists IPCC codes and emissions factors for various production activities and materials.
38 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 38 IPCC Code SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT TONNE CO2 / tonne product TONNE CH4 / tonne product TONNE N2O/ tonne product TONNE C2F6 / tonne product TONNE CF4 / tonne product TONNE SF6 / tonne product 0.1 0.02 0.0102 0.0116 GLYOXAL PRODUCTION GLYOXYLIC ACID PRODUC- TION 2B5 CARBIDE PRODUCTION (PER TONNE RAW MATE- RIAL USED) 2B5 SILICON CARBIDE PRODUC- TION PETROLEUM COKE USE CARBIDE PRODUCTION (PER TONNE CARBIDE PRO- DUCED) SILICON CARBIDE PRODUC- TION (CARBIDE PRODUCED) PETROLEUM COKE USE USE OF PRODUCT 2.3 1.7 2.62 1.09 1.1 2B6 TITANIUM DIOXIDE PRO- DUCTION (PER TONNE PRODUCT) TITANIUM SLAG 2B7 SYNTHETIC RUTILE RUTILE TITANIUM DIOXIDE (CHLORIDE ROUTE) SODA ASH PRODUCTION (PER TONNE OF SODA ASH OR TRONA) NATURAL SODA ASH OUT- PUT NATURAL SODA ASH (TRONA USED) 2B8 PETROCHEMICAL AND CARBON BLACK PRODUC- TION 2B8a METHANOL PRODUCTION (PER TONNE METHANOL PRODUCED) NOT AVAIL- ABL E 1.43 1.34 0.138 0.097 CONVENTIONAL STEAM REFORMING WITHOUT PRI- MARY REFORMER (NATU- RAL GAS FEEDSTOCK) CONVENTIONAL STEAM REFORMING WITH PRI- MARY REFORMER (NATU- RAL GAS FEEDSTOCK) CONVENTIONAL STEAM REFORMING LURGI CON- VENTIONAL PROCESS (NATURAL GAS FEED- STOCK) CONVENTIONAL STEAM REFORMING LURGI CON- VENTIONAL PROCESS (NATURAL GAS+CO2 FEED- STOCK) 0.67 0.0023 0.497 0.0023 0.385 0.0023 0.267 0.0023 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 39 39 IPCC- kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk 0.009 0.1 0.02 2B4 ‘‘CAPROLACTAM’, ‘‘GLYOXAL’’ EN ‘‘GLYOKSILIC’’ SUURPRODUKSIE (PER TON PRODUSEER) ‘‘CAPROLACTAM’’ PRODUKSIE (RASCHIG) GLYOXAL-PRODUKSIE ‘‘GLYOKSILIC’’ SUURPRODUKSIE 2B5 KARBIED PRODUKSIE (PER TON GRONDSTOF GEBRUIK) SILIKON KARBIEDPRODUKSIE PETROLEUM KOOKSGEBRUIK 2.3 1.7 0.0102 2B5 KARBIEDPRODUKSIE (PER TON KARBIED PRODUSEER) SILIKON KARBIEDPRODUKSIE (KARBIED PRODUSEER) PETROLEUM KOOKSGEBRUIK 2.62 0.0116 1.09 GEBRUIK VAN PRODUK 1.1 2B6 TITAANDIOKSIED- PRODUKSIE (PER TON PRODUK) TITAANSLAK SINTETIESE RUTIEL RUTIELE TITAANDIOKSIED (CHLORIED ROETE) 2B7 SODA-ASPRODUKSIE (PER TON VAN SODA-AS OF TRONA) NIE BESKIK- BAAR 1.43 1.34 NATUURLIKE SODA-AS PRODUKSIE NATUURLIKE SODA-AS (TRONA GEBRUIK) 0.138 0.097 2B8 PETROCHEMIESE EN KOOLSWART-PRODUKSIE 2B8a METANOL-PRODUKSIE (PER TON METANOL PRODUSEER) KONVENSIONELE STOOMHERVORMING SONDER PRIMÊRE HERVORMER (AARDGAS- VOERSTOF) KONVENSIONELE STOOM- HERVORMING MET PRIMÊRE HERVORMER (AARDGASVOERSTOF) KONVENSIONELE STOOMHERVORMING ‘‘LURGI’’ KONVENSIONELE PROSES (AARDGAS- VOERSTOF) 0.67 0.0023 0.497 0.0023 0.385 0.0023 This gazette is also available free online at www.gpwonline.co.za - 40 Verify source ↗
No. 42483
AI-assisted research summary: This provision lists emissions factors for specific industrial processes and products used under the Carbon Tax Act.
40 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 TONNE N2O/ tonne product TONNE C2F6 / tonne product TONNE CF4 / tonne product TONNE SF6 / tonne product 40 TONNE CO2 / tonne product TONNE CH4 / tonne product 0.267 0.0023 0.396 0.0023 0.31 0.0023 1.376 0.0023 5.285 0.0023 5.02 1.02 0.0023 0.0023 IPCC Code SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT CONVENTIONAL STEAM REFORMING LURGI LOW PRESSURE PROCESS (NATU- RAL GAS FEEDSTOCK) CONVENTIONAL STEAM REFORMING LURGI COM- BINED PROCESS (NATURAL GAS FEEDSTOCK) CONVENTIONAL STEAM REFORMING LURGI MEGA METHANOL PROCESS (NATURAL GAS FEED- STOCK) PARTIAL OXIDATION PRO- CESS (OIL FEEDSTOCK) PARTIAL OXIDATION PRO- CESS (COAL FEEDSTOCK) PARTIAL OXIDATION PRO- CESS (LIGNITE FEEDSTOCK) CONVENTIONAL STEAM REFORMING WITH INTE- GRATED AMMONIA PRO- DUCTION (NATURAL GAS FEEDSTOCK) 2B8b STEAM CRACKING ETHYLENE PRODUCTION (PER TONNE ETHYLENE PRODUCED) ETHYLENE (TOTAL PRO- CESS & ENERGY FEED- STOCK USE)—NAPTHA ETHYLENE (TOTAL PRO- CESS & ENERGY FEED- STOCK USE)—GAS OIL ETHYLENE (TOTAL PRO- CESS & ENERGY FEED- STOCK USE)—ETHANE ETHYLENE (TOTAL PRO- CESS & ENERGY FEED- STOCK USE)—PROPANE ETHYLENE (TOTAL PRO- CESS & ENERGY FEED- STOCK USE)—BUTANE ETHYLENE (TOTAL PRO- CESS & ENERGY FEED- STOCK USE)—OTHER ETHYLENE ( PROCESS FEEDSTOCK USE)— NAPHTHA 1.73 0.003 2.29 0.003 0.95 0.006 1.04 0.003 1.07 0.003 1.73 0.003 1.73 0.003 ETHYLENE ( PROCESS FEEDSTOCK USE)—GAS OIL ETHYLENE ( PROCESS FEEDSTOCK USE)—ETHANE ETHYLENE ( PROCESS FEEDSTOCK USE)— PROPANE ETHYLENE ( PROCESS FEEDSTOCK USE)—BUTANE ETHYLENE ( PROCESS FEEDSTOCK USE)—OTHER 2.17 0.76 1.04 1.07 1.73 0.003 0.006 0.003 0.003 0.003 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 41 41 IPCC- kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk KONVENSIONELE STOOMHERVORMING ‘‘LURGI’’ KONVENSIONELE PROSES (AARDGAS+CO2 VOERSTOF) KONVENSIONELE STOOMHERVORMING ‘‘LURGI’’ LAE DRUK PROSES (AARDGAS- VOERSTOF) KONVENSIONELE STOOMHERVORMING ‘‘LURGI’’ KOMBINEERDE PROSES (AARDGAS- VOERSTOF) KONVENSIONELE STOOM HERVORMING ‘‘LURGI’’ MEGA METANOLPROSES (AARDGASVOERSTOF) GEDEELTELIKE OKSIDASIEPROSES (OLIEVOERSTOF) GEDEELTELIKE OKSIDASIEPROSES STEENKOOLVOERSTOF) GEDEELTELIKE OKSIDASIEPROSES (LIGNIETVOERSTOF) KONVENSIONELE STOOMHERVORMING MET GEÏNTEGREERDE AMMONIAK-PRODUKSIE (AARDGASVOERSTOF) 0.267 0.0023 0.267 0.0023 0.396 0.0023 0.31 0.0023 1.376 0.0023 5.285 0.0023 5.02 0.0023 1.02 0.0023 2B8b STOOM ‘‘CRACKING’’ ETILEENPRODUKSIE (PER TON ETILEEN PRODUSEER) ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—NAFTA ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—GAS-OLIE ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—ETAAN ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—PROPAAN ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—BUTAAN ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—ANDER ETILEEN (PROSES- VOERSTOF GEBRUIK) —NAFTA ETILEEN (PROSES- VOERSTOF GEBRUIK)— GAS-OLIE ETILEEN (PROSES- VOERSTOF GEBRUIK)— ETAAN 1.73 0.003 2.29 0.003 0.95 0.006 1.04 0.003 1.07 0.003 1.73 0.003 1.73 0.003 2.17 0.003 0.76 0.006 This gazette is also available free online at www.gpwonline.co.za - 42 Verify source ↗
No. 42483
AI-assisted research summary: This section lists IPCC source categories and emission factors for certain chemical products and processes used for carbon tax calculations.
42 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 42 IPCC Code SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT TONNE CO2 / tonne product TONNE CH4 / tonne product TONNE N2O/ tonne product TONNE C2F6 / tonne product TONNE CF4 / tonne product TONNE SF6 / tonne product ETHYLENE ( SUPPLEMEN- TAL FUEL-ENERGY FEED- STOCK) USE—GAS OIL ETHYLENE ( SUPPLEMEN- TAL FUEL-ENERGY FEED- STOCK) USE—ETHANE 0.12 0.003 0.19 0.006 2B8c ETHYLENE DICHLORIDE AND VINYL CHLORIDE MONOMER (PER TONNE EDC PRODUCED OR TONNE VCM PRODUCT PRODUCED) DIRECT CHORINATION PROCESS (EDC) OXYCHLORINATION PROCESS (EDC) BALANCED PROCESS (DEFAULT)—EDC 0.191 0.0000226 0.202 0.0000226 0.196 0.0000226 2B8c ETHYLENE DICHLORIDE AND VINYL CHLORIDE MONOMER (PER TONNE VCM PRODUCED OR TONNE VCM PRODUCT PRODUCED) DIRECT CHLORINATION— PROCESS (VCM) OXYCHLORINATION PROCESS (VCM) BALANCED PROCESS (DEFAULT) -VCM 2B8d ETHYLENE OXIDE (PER TONNE ETHYLENE OXIDE PRODUCED) AIR PROCESS (DEFAULT)— CATALYST DEFAULT (70) AIR PROCESS (DEFAULT)— CATALYST (75) AIR PROCESS (DEFAULT)— CATALYST (80) OXYGEN PROCESS (DEFAULT)—CATALYST DEFAULT (75) OXYGEN PROCESS— CATALYST (80) OXYGEN PROCESS— CATALYST (85) ALL ETHYLENE OXIDE PROCESSES—THERMAL TREATMENT 2B8e ACRYLONITRILE (PER TONNE ACRYLONITRILE PRODUCED) DIRECT AMMOXIDATION WITH SECONDARY PROD- UCTS BURNED FOR EN- ERGY RECOVERY OR FLARED (DEFAULT) DIRECT AMMOXIDATION WITH ACETONITRILE BURNED FOR ENERGY RECOVERY OR FLARED 0.286 0.0000226 0.302 0.0000226 0.294 0.0000226 0.863 0.00179 0.663 0.00179 0.5 0.00179 0.663 0.00179 0.5 0.35 N/A 0.00179 0.00179 0.00079 1 0.00018 0.83 0.00018 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 43 43 IPCC- kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk ETILEEN (PROSES- VOERSTOF GEBRUIK)—PROPAAN ETILEEN (PROSES- VOERSTOF GEBRUIK)—BUTAAN ETILEEN (PROSES- VOERSTOF GEBRUIK) —ANDER ETILEEN (AANVULLENDE BRANDSTOF-ENERGIE- VOERSTOF) GEBRUIK— GAS-OLIE ETILEEN (AANVULLENDE BRANDSTOF-ENERGIE- VOERSTOF) GEBRUIK—ETAAN 1.04 0.003 1.07 0.003 1.73 0.003 0.12 0.003 0.19 0.006 2B8c ETILEENDICHLORIED EN VINIELCHLORIED MONOMER (PER TON EDC PRODUSEER OF TON VCM PRODUK PRODUSEER) DIREKTE CHLORINERINGS- PROSES (‘‘EDC’’) OKSICHLORINERINGS- PROSES (‘‘EDC’’) GEBALANSEERDE PROSES (STANDAARD)— ‘‘EDC’’ 0.191 0.0000226 0.202 0.0000226 0.196 0.0000226 2B8c ETILEENDICHLORIED EN VINIELCHLORIED MONOMER (PER TON VCM PRODUSEER OF TON VCM PRODUK PRODUSEER) DIREKTE CHLORINERINGS- PROSES (‘‘VCM’’) OKSICHLORINE- RINGSPROSES (‘‘VCM’’) GEBALANSEERDE PROSES (STANDAARD) —‘‘VCM’’ 0.286 0.0000226 0.302 0.0000226 0.294 0.0000226 2B8d ETILEENOKSIED (PER TON ETILEENOKSIED PRODUSEER) LUGPROSES (STANDAARD)— KATALISATOR STANDAARD (70) LUGPROSES (STANDAARD)— KATALISATOR (75) LUGPROSES (STANDAARD)— KATALISATOR (80) SUURSTOFPROSES (STANDAARD)— KATALISATOR STANDAARD (75) SUURSTOFPROSES —KATALISATOR (80) SUURSTOFPROSES —KATALISATOR (85) 0.863 0.00179 0.663 0.00179 0.5 0.00179 0.663 0.00179 0.5 0.00179 0.35 0.00179 This gazette is also available free online at www.gpwonline.co.za - 44 Verify source ↗
No. 42483
AI-assisted research summary: This section lists emission factors and related categories for parts of the Carbon Tax Act tables.
44 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 TONNE N2O/ tonne product TONNE C2F6 / tonne product TONNE CF4 / tonne product TONNE SF6 / tonne product IPCC Code SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT DIRECT AMMOXIDATION WITH ACETONITRILE & HYDROGEN CYANIDE RE- COVERED AS PRODUCT 2B8f CARBON BLACK PRODUC- TION (PER TONNE CARBON BLACK PRODUCED) FURNACE BLACK PROCESS (DEFAULT)—Primary Feed- stock THERMAL BLACK PRO- CESS—PRIMARY FEED- STOCK ACETYLENE BLACK PRO- CESS—PRIMARY FEED- STOCK FURNACE BLACK PROCESS (DEFAULT)—SECONDARY FEEDSTOCK THERMAL BLACK PRO- CESS—SECONDARY FEED- STOCK ACETYLENE BLACK PRO- CESS—SECONDARY FEED- STOCK FURNACE BLACK PROCESS (DEFAULT)—TOTAL FEED- STOCK THERMAL BLACK PRO- CESS—TOTAL FEEDSTOCK ACETYLENE BLACK PRO- CESS—TOTAL FEEDSTOCK ALL CARBON BLACK PRO- CESSES (NO THERMAL TREATMENT) 2C1 IRON AND STEEL PRODUC- TION (PER TONNE PROD- UCT PRODUCED) SINTER PRODUCTION COKE OVEN PIG IRON PRODUCTION DIRECT REDUCED IRON (DRI) PRODUCTION PELLET PRODUCTION BASIC OXYGEN FURNACE ELECTRIC ARC FURNACE OPEN HEARTH FURNACE GLOBAL AVERAGE 2C2 FERROALLOYS PRODUC- TION (PER TONNE PRO- DUCTION) FERROSILICON (45%) SI FERROSILICON (65%) SI FERROSILICON (75%) SI FERROSILICON (90%) SI FERROMANGANESE (7% C) 44 TONNE CO2 / tonne product 0.79 TONNE CH4 / tonne product 0.00018 1.96 0.00006 4.59 0.00006 0.12 0.00006 0.66 0.00006 0.66 0.00006 0.66 0.00006 2.62 0.00006 5.25 0.78 N/A 0.2 0.56 1.35 0.7 0.03 1.46 0.08 1.72 1.06 2.5 3.6 4 4.8 1.3 0.00 006 0.00006 0.0287 0.00007 0.0000001 0.001/TJ (NG) 0.001 0.001 0.0011 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 45 45 TON CO2/ton produk NVT TON CH4/ton produk 0.00079 TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk IPCC- kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK ALLE ETILEENOKSIED- PROSESSE—TERMIESE BEHANDELING 2B8e AKRILONITRIEL (PER TON ACRYLONITRILE PRODUSEER) DIREKTE AMMOKSIDASIE MET SEKONDÊRE PRODUKTE VERBRAND VIR ENERGIE HERWINNING OF OPVLAMMING (STANDAARD) DIREKTE AMMOKSIDASIE MET ASETONITRIEL VERBRAND VIR ENERGIE HERWIN OF OPGEVLAM DIREKTE AMMOKSIDASIE MET ASETONITRIEL & WATERSTOFSIANIED HERWIN AS PRODUK 1 0.00018 0.83 0.00018 0.79 0.00018 2B8f KOOLSWARTPRODUKSIE (PER TON KOOLSWART PRODUSEER) HOOGOOND SWARTPROSES (STANDAARD)—PRIMÊRE VOERSTOF TERMIESE SWARTPROSES— PRIMÊRE VOERSTOF ASETILEEN SWARTPROSES —PRIMÊRE VOERSTOF HOOGOOND SWARTPROSES (STANDAARD)— SEKONDÊRE VOERSTOF TERMIESE SWARTPROSES— SEKONDÊRE VOERSTOF ASETILEEN SWARTPROSES —SEKONDÊRE VOERSTOF HOOGOOND SWARTPROSES (STANDAARD)—TOTAAL VOERSTOF TERMIESE SWARTPROSES— TOTAAL VOERSTOF ASETILEEN SWARTPROSES —TOTAAL VOERSTOF ALLE KOOLSWART- PROSESSE (GEEN TERMIESE BEHANDELING) 1.96 0.00006 4.59 0.12 0.66 0.66 0.66 2.62 5.25 0.78 0.00006 0.00006 0.00006 0.00006 0.00006 0.00006 0.00006 0.00006 NVT 0.0287 2C1 YSTER- EN STAALPRODUKSIE (PER TON PRODUK PRODUSEER) SINTERPRODUKSIE KOOKSOOND RUYSTERPRODUKSIE DIREKTE VERMINDERDE YSTER-(‘‘DRI’’) PRODUKSIE 0.2 0.56 1.35 0.7 0.00007 0.0000001 0.001/TJ (NG) This gazette is also available free online at www.gpwonline.co.za - 46 Verify source ↗
No. 42483
AI-assisted research summary: This provision lists IPCC emissions factors for specified industrial products and processes.
46 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 46 IPCC Code SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT TONNE CO2 / tonne product TONNE CH4 / tonne product TONNE N2O/ tonne product TONNE C2F6 / tonne product TONNE CF4 / tonne product TONNE SF6 / tonne product 0.0012 FERROMANGANESE (1% C) SILICOMANGANESE SILICON METAL FERROCHROMIUM (STAND ALONE) FERROCHROMIUM (WITH SINTER PLANT) 2C3 ALUMINIUM PRODUCTION (PER TONNE ALUMINIUM PRODUCED) PREBAKE SODERBERG CWPB SWPB VSS HSS 2C4 MAGNESIUM PRODUCTION (PER TONNE MAGNESIUM PRODUCED) DOLOMITE MAGNESITE 2C5 LEAD PRODUCTION (PER TONNE PRODUCT) IMPERIAL SMELT FURNACE (ISF) PRODUCTION DIRECT SMELTING PRO- DUCTION TREATMENT OF SECOND- ARY RAW MATERIALS DEFAULT EF 2C6 ZINC PRODUCTION (PER TONNE PRODUCT) WAELZ KILN PYROMETALLURGICAL DEFAULT EF 1.5 1.4 5 1.3 1.6 1.6 1.7 5.13 2.83 0.59 0.25 0.2 0.52 3.66 0.43 1.72 0.00004 0.0004 0.00004 0.00003 0.0004 0.0016 0.0008 0.0004 0.001 0.001 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 47 47 IPCC- kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk 0.001 0.001 0.0011 0.0012 2C2 KORRELPRODUKSIE BASIESE SUURSTOF HOOGOOND ELEKTRIESE VLAM HOOGOOND OOP HERD HOOGOOND GLOBALE GEMIDDELD YSTERLEGERINGS- PRODUKSIE (PER TON PRODUKSIE) FERROSILIKON (45%) SI FERROSILIKON (65%) SI FERROSILIKON (75%) SI FERROSILIKON (90%) SI FERROMANGAAN (7% C) FERROMANGAAN (1% C) SILIKOMANGAAN SILIKONMETAAL FERROCHROMIUM (ALLEENSTAANDE) 2C3 FERROCHROMIUM (MET SINTER AANLEG) ALUMINIUMPRODUKSIE (PER TON ALUMINIUM PRODUSEER) VOORAF GEBAK SODERBERG ‘‘CWPB‘‘ ‘‘SWPB‘‘ ‘‘VSS‘‘ ‘‘HSS‘‘ 2C4 MAGNESIUM-PRODUKSIE (PER TON MAGNESIUM PRODUSEER) DOLOMIET MAGNESIET 2C5 LOODPRODUKSIE (PER TON PRODUK) ‘‘IMPERIAL’’ SMELT HOOGOOND (ISF) PRODUKSIE DIREKTE SMELTING PRODUKSIE BEHANDELING VAN SEKONDÊRE GRONDSTOF STANDAARD ‘‘EF’’ 2C6 SINKPRODUKSIE (PER TON PRODUK) WAELZ-OOND PYROMETALURGIES STANDAARD ‘‘EF’’ 0.03 1.46 0.08 1.72 1.06 2.5 3.6 4 4.8 1.3 1.5 1.4 5 1.3 1.6 1.6 1.7 5.13 2.83 0.59 0.25 0.2 0.52 3.66 0.43 1.72 0.00004 0.0004 0.00004 0.00003 0.0004 0.0016 0.0008 0.0004 0.001 0.001 This gazette is also available free online at www.gpwonline.co.za - 48 Verify source ↗
No. 42483
AI-assisted research summary: Schedule 2 lists activity- and sector-based thresholds and allowance percentages for carbon tax calculations.
48 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 48 Schedule 2 IPCC Code Activity/Sector Threshold Basic tax-free allowance for process emissions % Basic tax-free allowance for fossil fuel com- bustion emissions % Fugitive emissions allowance % Trade exposure allowance % Perfor- mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow- ances % 1 1A 1A1 Energy Fuel Combustion Activities Energy Industries (including heat and electricity recovery from Waste) 1A1a Main Activity Electric- 10 MW(th) 60 ity and Heat Produc- tion (including Com- bined Heat and Power Plants) 1A1b Petroleum Refining 10 MW(th) 1A1c Manufacture of Solid Fuels and Other En- ergy Industries 10 MW(th) 1A2 Manufacturing In- dustries and Con- struction (including heat and electricity recovery from Waste) 1A2a 1A2b 1A2c Iron and Steel 10 MW(th) Non-Ferrous Metals 10 MW(th) Chemicals 10 MW(th) 1A2d Pulp, Paper and Print 10 MW(th) 1A2e 1A2f 1A2g Food Processing, Bev- erages and Tobacco 10 MW(th) Non-Metallic Minerals 10 MW(th) Transport Equipment 10 MW(th) 1A2h Machinery 10 MW(th) 1A2i Mining and Quarrying 10 MW(th) 1A2j Wood and Wood Prod- 10 MW(th) ucts 1A2k Construction 10 MW(th) 1A2l Textile and Leather 10 MW(th) 1A2m Brick manufacturing: 1A3 Transport 1A3a Domestic Aviation 4 million bricks a month 100 000 litres/year 1A3b Road Transportation N/A 1A3c Railways 1A3d Water-borne Naviga- tion 100 000 litres/year 100 000 litres/year 1A3e Other Transportation N/A 1A4 Other Sectors (in- cluding heat and electricity recovery from Waste) 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 75 75 75 75 75 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 0 0 0 0 0 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 0 0 0 0 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 10 90 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 95 90 90 90 90 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 49 49 Bylae 2 IPCC- kode Aktiwiteit/ Sektor Drempel Basiese belasting- vrye toelae vir fossiel- brandstof ver- branding % BASIESE belasting- vrye toelae vir PROSES vry- stellings % Vlugtige vry- stellings- toelae % Handels- bloot- stellings toelae % Verrigting toelae % Koolstof- begroting toelae % Ver- rekenings toelae % Maksimum totaale toelaes % 1 1A 1A1 1A1a Energie Brandstof Verbranding Aktiwiteit Energie Industries (ingesluit hitte en elektrisiteit herwinning van afval) Hoof aktiwiteit elektrisiteit en hitte produksie (Ingesluit gekombineerde hitte en krag aanlegte) 10 MW(th) 60 1A1b Petroleum Raffinering 10 MW(th) 10 MW(th) 1A1c 1A2 Vervaardiging van vaste brandstof en ander energie nywerhede Vervaardigings- nywerhede en konstruksie(Ingesluit hitte en elektrisiteits- herwinning uit afval) 1A2a 1A2b Yster en staal Nie-ysterhoudende metale 10 MW(th) 10 MW(th) 1A2c Chemikalieë 10 MW(th) 1A2d Pulp, papier en druk 10 MW(th) 1A2e 1A2f Voedselverwerking, drank en tabak Nie-metaalagtige minerale 1A2g Vervoertoerusting 1A2h Masjinerie 10 MW(th) 10 MW(th) 60 10 MW(th) 10 MW(th) 1A2i 1A2j Mynbou en uitgrawing 10 MW(th) Hout en houtprodukte 10 MW(th) 1A2k Konstruksie 1A2l Tekstiel en leer 1A2m Baksteen- vervaardiging: 1A3 Vervoer 1A3a Plaaslike vervoer 1A3b Padvervoer 1A3c Spoorweë 1A3d Seevaart 10 MW(th) 10 MW(th) 4 miljoen bakstene ’n maand 100 000 litres/year NA2 100 000 litres/year 100 000 litres/year 1A3e Ander vervoer NA 1A4 Ander sektore (Ingesluit hitte en elektrisiteits- herwinning uit afval) 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 70 75 75 75 75 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 0 0 0 0 0 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 0 0 0 0 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 10 90 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 2
- 50 Verify source ↗
No. 42483
AI-assisted research summary: This section presents carbon tax allowance percentages by activity and sector category.
50 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for process emissions % Basic tax-free allowance for fossil fuel com- bustion emissions % 50 Fugitive emissions allowance % Trade exposure allowance % Perfor- mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow- ances % 1A4a Commercial/Institu- tional 10 MW(th) 60 10 MW(th) 100 10 MW(th) 60 1A4b Residential 1A4c 1A5 Agriculture/Forestry/ Fishing/Fish Farms Non-Specified (in- cluding heat and electricity recovery from Waste) 1A5a Stationary 1A5b Mobile 10 MW(th) N/A 1A5c Multilateral Operations N/A 1B 1B1 1B1a Fugitive Emissions from Fuels Solid Fuels Coal Mining and Han- dling 1B1ai Underground mines including flaring of drained methane (ex- cluding abandoned mines) 1B1aii Surface mines 1B1b Uncontrolled Combus- tion, and Burning Coal Dumps 1B1c Solid Fuel Transforma- tion None none none N/A 1B1c1 Coke production pro- none cesses 1B1c2 Charcoal production processes 1B1c3 Any other solid fuel transformation involv- ing fossil and organic carbon based fuels (e.g. biofuel produc- tions) 1B2 Oil and Natural Gas 1B2a Oil 1B2ai Venting 1B2aii Flaring 1B2aiii All other 1B2b Natural Gas 1B2bi Venting 1B2bii Flaring 1B2biii All other 1B3 1B3a 1B3b Other Emissions from Energy Production Coal-to-liquids pro- cesses Gas-to-liquids pro- cesses none none none none none none none none none none none none 60 60 60 60 60 60 100 60 60 60 60 60 60 60 60 60 60 60 60 60 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 0 10 10 10 10 10 10 10 0 10 10 10 10 10 10 10 10 10 10 10 10 10 5 0 5 5 5 5 5 5 5 0 5 5 5 5 5 5 5 5 5 5 5 5 5 5 0 5 5 5 5 5 5 5 0 5 5 5 5 5 5 5 5 5 5 5 5 5 10 0 10 10 10 10 5 5 5 0 5 5 5 5 5 5 5 5 5 5 5 5 5 90 100 90 90 90 90 95 95 95 100 95 95 95 95 95 95 95 95 95 95 95 95 95 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 51 IPCC- kode Aktiwiteit/ Sektor Drempel Basiese belasting- vrye toelae vir fossiel- brandstof ver- branding % BASIESE belasting- vrye toelae vir PROSES vry- stellings % 51 Vlugtige vry- stellings- toelae % Handels- bloot- stellings toelae % Verrigting toelae % Koolstof- begroting toelae % Ver- rekenings toelae % Maksimum totaale toelaes % 1A4a Komersieel/ Institusioneel 10 MW(th) 60 1A4b Residensieel 10 MW(th) 100 10 MW(th) 60 1A4c 1A5 Landbou/Bosbou/ Vissery/ Visplase Nie-gespesifiseer (Ingesluit hitte en elektrisiteit herwinning uit afval) 1A5a Stilstaande 10 MW(th) 1A5b Mobiel 1A5c Multilaterale bedrywighede 1B 1B1 1B1a Vlugtige vrystellings van brandstowwe Vaste brandstof Steenkoolmynbou en hantering 1B1ai Ondergrondse myne Ingesluit opvlamming van gedreinde metaan (Uitgesluit verlate myne) 1B1aii Oppervlakmyne 1B1b 1B1c Onbeheersde ontbranding, en brandende steenkoolhope Vaste brandstof transformasie 1B1c1 Kooks produksie- prosesse 1B1c2 1B1c3 Steenkook produksie- prosesse Enige ander vaste brandstoftransformasie betrekkende fossiel en organiese koolstof- gebaseerde brandstowwe (bv. bio- brandstofproduksie) 1B2 Olie en Aardgas 1B2a Olie 1B2ai Ontvlugting 1B2aii Opvlamming 1B2aiii Alle ander 1B2b Aardgas 1B2bi Ontvlugting 1B2bii Opvlamming 1B2biii Alle ander 1B3 1B3a 1B3b Ander vrystellings van energieproduksie Steenkool-na-vloeistof prosesse Gas-na-vloeistof prosesse NVT NVT Geen geen geen NA geen geen geen geen geen geen geen geen geen geen geen geen geen 60 60 60 60 60 60 100 60 60 60 60 60 60 60 60 60 60 60 60 60 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 0 10 10 10 10 10 10 10 0 10 10 10 10 10 10 10 10 10 10 10 10 10 5 0 5 5 5 5 5 5 5 0 5 5 5 5 5 5 5 5 5 5 5 5 5 5 0 5 5 5 5 5 5 5 0 5 5 5 5 5 5 5 5 5 5 5 5 5 10 0 10 10 10 10 5 5 5 0 5 5 5 5 5 5 5 5 5 5 5 5 5 90 100 90 90 90 90 95 95 95 100 95 95 95 95 95 95 95 95 95 95 95 95 95 This gazette is also available free online at www.gpwonline.co.za - 52 Verify source ↗
No. 42483
AI-assisted research summary: This provision is a schedule showing carbon tax activity/sector thresholds and allowance percentages for listed emissions categories.
52 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for process emissions % Basic tax-free allowance for fossil fuel com- bustion emissions % 52 Fugitive emissions allowance % Trade exposure allowance % Perfor- mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow- ances % 1B3c 1C Gas-to-chemicals pro- cesses none 60 Carbon Dioxide Transport and Storage 1C1 1C1a Transport of CO2 Pipelines 1C1b Ships 1C1c Other (please specify) 1C2 Injection and Storage 1C2a Injection 1C2b Storage 1C3 Other none 10 000 tons CO2/year 10 000 tons CO2/year 10 000 tons CO2/year 10 000 tons CO2/year 10 000 tons CO2/year N/A 2 2A 2A1 2A2 2A3 2A4 2A4a 2A4b 2A4c INDUSTRIAL PROCESSES AND PRODUCT USE Mineral Industry Cement Production Lime Production Glass Production Other Process Uses of Carbonates Ceramics Other Uses of Soda Ash Non Metallurgical Magnesia Production none none none N/A N/A none 2A4d Other (please specify) N/A 60 60 60 60 60 60 60 0 0 0 0 0 0 0 0 Other (please specify) N/A 60 2A5 2B 2B1 2B2 2B3 2B4 2B5 2B6 2B7 2B8 Chemical Industry Ammonia Production none Nitric Acid Production none Adipic Acid Produc- tion Caprolactam, Glyoxal and Glyoxylic Acid Production Carbide Production Titanium Dioxide Pro- duction none none none none Soda Ash Production none Petrochemical and Carbon Black Production 2B8a Methanol 2B8b Ethylene none none 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 70 70 70 70 70 70 70 70 0 70 70 70 70 70 70 70 70 70 10 10 10 10 10 10 10 10 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 10 5 5 5 5 5 5 5 5 5 95 95 95 95 95 95 95 95 95 95 95 95 95 95 95 95 90 95 95 95 95 95 95 95 95 95 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 53 IPCC- kode Aktiwiteit/ Sektor Drempel Basiese belasting- vrye toelae vir fossiel- brandstof ver- branding % BASIESE belasting- vrye toelae vir PROSES vry- stellings % 53 Vlugtige vry- stellings- toelae % Handels- bloot- stellings toelae % Verrigting toelae % Koolstof- begroting toelae % Ver- rekenings toelae % Maksimum totaale toelaes % geen 60 1B3c 1C Gas-na-chemikalieë Prosesse Koolstofdioksied vervoer en berging 1C1 1C1a Vervoer van CO2 Pypleidings 1C1b Skepe 1C1c Ander (spesifiseer asseblief) 1C2 Inspuiting en berging 1C2a Inspuiting 1C2b Berging 1C3 ANDER 2 2A 2A1 2A2 2A3 2A4 2A4a 2A4b 2A4c 2A4d 2A5 2B 2B1 2B2 2B3 2B4 2B5 2B6 2B7 2B8 Industriële prosesse en produk gebruik Minerale Nywerheid Sementproduksie Kalkproduksie Glasproduksie Ander proses- gebruike van karbonate Keramiek Ander gebruike van soda-as Nie-metallurgiese magnesia-produksie Ander (spesifiseer asseblief) Ander (spesifiseer asseblief) Chemikalieë nywerheid Adipic suurproduksie ‘‘Caprolactam’’, ‘‘Glyoxal’’ en ‘‘Glyoksilic Acid’’ -produksie Karbiedproduksie Titaandioksied- produksie Soda-asproduksie Petrochemikalieë en koolswartproduksie 2B8a Metanol 2B8b Etileen geen 10 000 ton CO2/jaar 10 000 ton CO2/jaar 10 000 ton CO2/ja ar 10 000 ton CO2/jaar 10 000 ton CO2/jaar geen geen geen geen geen geen geen 10 000 ton CO2/jaar NA geen geen geen geen geen geen geen Ammoniakproduksie geen Salpetersuur-produksie geen 60 60 60 60 60 60 60 0 0 0 60 60 60 60 60 60 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 70 70 70 0 0 0 0 0 0 70 70 70 70 70 70 70 70 70 10 10 10 10 10 10 10 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 10 10 10 10 10 10 5 5 5 5 5 5 5 5 5 95 95 95 95 95 95 95 95 95 95 95 90 90 90 90 90 90 95 95 95 95 95 95 95 95 95 This gazette is also available free online at www.gpwonline.co.za - 54 Verify source ↗
No. 42483
AI-assisted research summary: This table lists carbon tax allowance percentages for different IPCC activities and sectors.
54 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for process emissions % Basic tax-free allowance for fossil fuel com- bustion emissions % 54 Fugitive emissions allowance % Trade exposure allowance % Perfor- mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow- ances % 2B8c Ethylene Dichloride and Vinyl Chloride Monomer 2B8d Ethylene Oxide none none none none none none none Acrylonitrile Carbon Black Hydrogen Production Fluorochemical Production By-product Emissions Fugitive Emissions Other (Please specify) N/A Metal Industry Iron and Steel Produc- tion none Ferroalloys Production none Aluminium Production none Magnesium Production none Lead Production Zinc Production none none Other (please specify) N/A Non-Energy Products from Fuels and Solvent Use Lubricant Use Paraffin Wax Use Solvent Use N/A N/A N/A Other (please specify) N/A Electronics Industry Integrated Circuit or Semiconductor TFT Flat Panel Dis- play Photovoltaics Heat Transfer Fluid N/A N/A N/A N/A Other (please specify) N/A Product Uses as Sub- stitutes for Ozone Depleting Substances Refrigeration and Air Conditioning Refrigeration and Sta- tionary Air Condition- ing N/A N/A 2B8e 2B8f 2B8g 2B9 2B9a 2B9b 2B10 2C 2C1 2C2 2C3 2C4 2C5 2C6 2C7 2D 2D1 2D2 2D3 2D4 2E 2E.1 2E.2 2E.3 2E.4 2E.5 2F 2F1 2F1a 2F1b Mobile Air Condition- ing 2F2 Foam Blowing Agents N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 70 70 70 70 70 70 70 70 70 70 70 70 70 70 60 60 60 60 60 60 60 60 60 60 60 60 60 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 10 10 10 10 10 10 10 10 10 10 10 10 10 95 95 95 95 95 95 95 95 95 95 95 95 95 95 90 90 90 90 90 90 90 90 90 90 90 90 90 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 55 IPCC- kode Aktiwiteit/ Sektor Drempel Basiese belasting- vrye toelae vir fossiel- brandstof ver- branding % BASIESE belasting- vrye toelae vir PROSES vry- stellings % 55 Vlugtige vry- stellings- toelae % Handels- bloot- stellings toelae % Verrigting toelae % Koolstof- begroting toelae % Ver- rekenings toelae % Maksimum totaale toelaes % 2B8c Etileendichloried en vinielchloried monomeer 2B8d Etileenoksied 2B8e 2B8f Akrilonitriel Koolswart 2B8g Waterstofproduksie geen geen geen geen geen geen geen NVT geen Fluoro Chemikalieë Produksie By-produkvrystellings Vlugtige vrystellings Ander (Spesifiseer asseblief) Metaalnywerheid Yster- en staalproduksie Ysterlegeringproduksie geen Aluminiumproduksie Magnesiumproduksie Loodproduksie Sinkproduksie Ander (Spesifiseer asseblief) Nie-energie Produkte van gebruik van brandstowwe en oplosmiddels Smeermiddelgebruik Paraffienwasgebruik Oplosmiddelgebruik Ander (spesifiseer asseblief) Elektroniese nywerheid Geïntegreerde geleier- verbinding of halfgeleier ‘‘TFT’’ Plat paneelskerm Fotovoltaïes geen geen geen geen -NVT NVT NVT NVT NVT NVT NVT NVT Hitte-oordrag vloeistof NVT Ander (spesifiseer asseblief) Produk gebruike as vervangings vir osoon-afbrekende stowwe Verkoeling en lugversorging Verkoeling en stilstaande lugversorging Beweeglike lugversorging Skuimblasende middele NVT NVT NVT NVT 2B9 2B9a 2B9b 2B10 2C 2C1 2C2 2C3 2C4 2C5 2C6 2C7 2D 2D1 2D2 2D3 2D4 2E 2E.1 2E.2 2E.3 2E.4 2E.5 2F 2F1 2F1a 2F1b 2F2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 70 70 70 70 70 70 70 70 70 70 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 95 95 95 95 95 95 95 95 95 95 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 This gazette is also available free online at www.gpwonline.co.za - 56 Verify source ↗
No. 42483
AI-assisted research summary: This section lists tax-free allowance percentages for different IPCC activities and sectors under the Carbon Tax Act.
56 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for process emissions % Basic tax-free allowance for fossil fuel com- bustion emissions % 56 Fugitive emissions allowance % Trade exposure allowance % Perfor- mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow- ances % 2F3 2F4 2F5 2F6 2G N/A N/A N/A N/A Fire Protection Aerosols Solvents Other Applications (please specify) Other Product Manufacture and Use 2G1 Electrical Equipment 2G1a Manufacture of Elec- N/A 2G1b 2G1c 2G2 trical Equipment Use of Electrical Equipment Disposal of Electrical Equipment SF6 and PFCs from Other Product Uses 2G2a Military Applications 2G2b Accelerators N/A N/A N/A N/A 2G2c Other (please specify) N/A 2G3 N2O from Product Uses 2G3a Medical Applications 2G3b Propellant for Pressure and Aerosol Products N/A N/A N/A 2G3c Other (Please specify) N/A 2G4 2H 2H1 2H2 Other (Please specify) N/A Other Pulp and Paper Indus- try Food and Beverages Industry N/A N/A 2H3 Other (please specify) N/A 3 3A 3A1 3A1a 3A1b 3A1c AGRICULTURE, FORESTRY, AND OTHER LAND USE Livestock Enteric Fermentation Cattle Buffalo Sheep 3A1d Goats 3A1e 3A1f Camels Horses 3A1g Mules and Asses 3A1h Swine N/A N/A N/A N/A N/A N/A N/A N/A 3A1j 3A2 Other (please specify) N/A Manure Management 3A2a Cattle N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 100 100 100 100 100 100 100 100 100 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 0 0 0 0 0 0 0 0 0 0 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 0 0 0 0 0 0 0 0 0 0 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 0 0 0 0 0 0 0 0 0 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 0 0 0 0 0 0 0 0 0 0 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 100 100 100 100 100 100 100 100 100 100 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 57 IPCC- kode Aktiwiteit/ Sektor Drempel Basiese belasting- vrye toelae vir fossiel- brandstof ver- branding % BASIESE belasting- vrye toelae vir PROSES vry- stellings % 57 Vlugtige vry- stellings- toelae % Handels- bloot- stellings toelae % Verrigting toelae % Koolstof- begroting toelae % Ver- rekenings toelae % Maksimum totaale toelaes % 2F3 2F4 2F5 2F6 2G 2G1 2G1a 2G1b 2G1c 2G2 Brandbeveiliging Aerosols Oplosmiddels Ander toepassings (spesifiseer asseblief) Ander produk- vervaardiging en gebruik Elektriese toerusting Vervaardiging van elektriese toerusting Gebruik van elektriese toerusting Beskikking oor elektriese toerusting SF6 EN ‘‘PFCs’’ van ander produkgebruike 2G2a Militêre toepassings 2G2b Versnellers 2G2c 2G3 Ander (spesifiseer asseblief) N2O van produk- gebruike NVT NVT NVT NVT NVT NVT NVT NVT NVT NVT NVT 2G3a Medisinale toepassings NVT 2G3b 2G3c 2G4 2H 2H1 2H2 2H3 3 3A 3A1 3A1a 3A1b 3A1c Stumiddel vir druk en aerosolprodukte Ander (spesifiseer asseblief) Ander (spesifiseer asseblief) ANDER Pulp- en papiernywerheid Voedsel- en dranknywerheid ANDER (spesifiseer asseblief) Landbou, bosbou, en ander grondgebruik Lewende hawe Ingewandsgisting Vee Buffels Skape 3A1d Bokke 3A1e 3A1f Kamele Perde 3A1g Muile en esels 3A1h Swyne 3A1j Ander (spesifiseer asseblief) 3A2 Messtofbestuur NVT NVT NVT NVT NVT NVT NVT NVT NVT NVT NVT NVT NVT NVT NVT 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 100 100 100 100 100 100 100 100 3A2a Vee NVT 100 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 1 0 10 0 0 0 0 0 0 0 0 0 0 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 0 0 0 0 0 0 0 0 0 0 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 0 0 0 0 0 0 0 0 0 0 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 0 0 0 0 0 0 0 0 0 0 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 100 100 100 100 100 100 100 100 100 100 This gazette is also available free online at www.gpwonline.co.za - 58 Verify source ↗
No. 42483
AI-assisted research summary: This section shows a carbon tax allowance table with IPCC activity/sector categories and percentage thresholds.
58 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for process emissions % Basic tax-free allowance for fossil fuel com- bustion emissions % 58 Fugitive emissions allowance % Trade exposure allowance % Perfor- mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow- ances % 3A2b Buffalo 3A2c Sheep 3A2d Goats 3A2e 3A2f Camels Horses 3A2g Mules and Asses 3A2h Swine Poultry N/A N/A N/A N/A N/A N/A N/A N/A 3A2i 3A2j 3B 3B1 3B1a Other (please specify) N/A Land Forest Land Forest land Remaining Forest Land 3B1b Land Converted to Forest Land 100 Hectares of Plantations or Natural forests 100 Hectares of Plantations or Natural forests 3B2 3B2a 3B2b 3B3 3B3a 3B3b Cropland Cropland Remaining Cropland Land Converted to Cropland Grassland Grassland Remaining Grassland Land Converted to Grassland 3B4 Wetlands 3B4a Wetlands Remaining Wetlands 3B4b 3B5 3B5a 3B5b 3B6 3B6a 3B6b 3C 3C1 3C1a 3C1b Land Converted to Wetlands Settlements Settlements Remaining Settlements Land Converted to Settlements Other Land Other Land Remaining Other Land Land Converted to Other Land Aggregate Sources and Non-CO2 Emissions Sources on Land Emissions from Biomass Burning Biomass Burning in Forest Lands Biomass Burning in Croplands N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 1 00 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 59 IPCC- kode Aktiwiteit/ Sektor Drempel Basiese belasting- vrye toelae vir fossiel- brandstof ver- branding % BASIESE belasting- vrye toelae vir PROSES vry- stellings % 59 Vlugtige vry- stellings- toelae % Handels- bloot- stellings toelae % Verrigting toelae % Koolstof- begroting toelae % Ver- rekenings toelae % Maksimum totaale toelaes % 3A2b Buffels 3A2c Skape 3A2d Bokke 3A2e 3A2f Kamele Perde 3A2g Muile en esels 3A2h Swyne 3A2i 3A2j 3B 3B1 Pluimvee Ander (spesifiseer asseblief) Land Woudland 3B1a Woudland Blywende woudland 3B1b Land omgeskakel in woudland 3B2 3B2a 3B2b 3B3 3B3a 3B3b Gewasland Gewasland blywende gewasland Land omgeskakel na gewasland Grasland Grasland blywende grasland Land omgeskakel na grasland 3B4 Moerasland 3B4a Moerasland blywende moerasland 3B4b 3B5 3B5a 3B5b 3B6 3B6a 3B6b 3C 3C1 3C1a 3C1b Land omgeskakel na moerasland Nedersettings Nedersettings blywende nedersettings Land omgeskakel na nedersettings ANDER Land Ander land blywende ander land Land omgeskakel na ander land Totale nie-CO2- vrystellingsbronne op land Vrystellings van biomassaverbranding Biomassaverbranding in woudland Biomassaverbranding in gewasland NVT NVT NVT NVT NVT NVT NVT NVT NVT 100 Hektaar van plantasies of natuurlike woude 100 Hektaar van plantasies of natuurlike woude NVT NVT NVT NVT NVT NVT 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 NVT 100 NVT 100 NVT NVT NVT NVT 100 100 100 100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 This gazette is also available free online at www.gpwonline.co.za - 60 Verify source ↗
No. 42483
AI-assisted research summary: This section lists carbon tax allowance thresholds and percentages for different IPCC activities and sectors.
60 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for process emissions % Basic tax-free allowance for fossil fuel com- bustion emissions % 60 Fugitive emissions allowance % Trade exposure allowance % Perfor- mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow- ances % 3C1c 3C1d Biomass Burning in Grasslands Biomass Burning in All Other Land N/A N/A N/A N/A N/A N/A N/A Liming Urea Application Direct N2O Emissions from Managed Soils Indirect N2O Emis- sions from Managed Soils Indirect N2O Emis- sions from Manure Management Rice Cultivations N/A Other (please specify) N/A Other Harvested Wood Prod- ucts N/A 3C2 3C3 3C4 3C5 3C6 3C7 3C8 3D 3D1 3D2 Other (please specify) N/A 4 4A 4A1 WASTE Solid Waste Disposal Managed Waste Dis- posal Sites 4A2 Unmanaged Waste Disposal Sites 4A3 Uncategorised Waste Disposal Sites Receiving 5 tonnes per day or a total capac- ity of 25000 tonnes Receiving 5 tonnes per day or a total capac- ity of 25000 tonnes Receiving 5 tonnes per day or a total capac- ity of 25000 tonnes 100 100 100 100 100 100 100 100 100 100 100 100 100 100 4B 4C 4C0 4C1 4C2 4D 4D1 Biological Treatment of Solid Waste N/A 100 Incineration and Open Burning of Waste Waste — Pyrolysis 100 kg/hour 100 Waste Incineration Open Burning of Waste Wastewater Treat- ment and Discharge Domestic Wastewater Treatment and Dis- charge 1 tonne per hour N/A 60 100 2 Million litres/day 100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 90 100 100 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 61 IPCC- kode Aktiwiteit/ Sektor Drempel Basiese belasting- vrye toelae vir fossiel- brandstof ver- branding % BASIESE belasting- vrye toelae vir PROSES vry- stellings % 61 Vlugtige vry- stellings- toelae % Handels- bloot- stellings toelae % Verrigting toelae % Koolstof- begroting toelae % Ver- rekenings toelae % Maksimum totaale toelaes % Geoesde houtprodukte NVT Ander (spesifiseer asseblief) NVT 3C1c 3C1d Biomassaverbranding in grasland Biomassaverbranding in alle ander lande 3C2 3C3 3C4 3C5 3C6 3C7 3C8 3D 3D1 3D2 4 4A 4A1 Kalking Urea aanwending Direkte N2O- vrystellings van bestuurde grond Indirekte N2O- vrystellings van bestuurde grond Indirekte N2O- vrystellings van messtof bestuur Rysaanplantings Ander (spesifiseer asseblief) Ander Afval Vastestof afval beskikking Bestuurde afvalbeskikkings- terreine 4A2 Onbestuurde afvalbeskikkings- terreine 4A3 Ongekategoriseerde afvalbeskikkings- terreine NVT NVT NVT NVT NVT 100 100 100 100 100 NVT 100 NVT 100 NVT NVT 100 100 100 100 100 100 100 Ontvangende 5 ton per dag of ’n totale kapasiteit van 25000 ton Ontvangende 5 ton per dag of ’n totale kapasiteit van 25000 ton Ontvangende 5 ton per dag of ’n totale kapasiteit van 25000 ton 4B 4C 4C0 4C1 4C2 4D 4D1 NVT 100 100 kg/uur 1 TON per uur NVT 100 60 100 Biologiese behandeling van vastestof afval Verassing en ope verbranding van afval Afval — pirolise Afval verassing Ope verbranding van afval Afvalwater behandeling en uitstorting Huishoudelike afvalwaterbehandeling en uitstorting 2 Miljoen liters/dag 100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 90 100 0 100 This gazette is also available free online at www.gpwonline.co.za - 62 Verify source ↗
No. 42483
AI-assisted research summary: This section shows a table of carbon tax activities, thresholds, and allowance percentages.
62 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold 4D2 4E 5 5A 5B Industrial Wastewater Treatment and Dis- charge 1000 cubic metres per day Other (please specify) N/A OTHER N/A Indirect N2O Emis- sions from the Atmo- spheric Deposition of Nitrogen in NOX and NH3 Other (please specify) N/A Basic tax-free allowance for fossil fuel com- bustion emissions % 100 60 60 62 Fugitive emissions allowance % Trade exposure allowance % Perfor- mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow- ances % Basic tax-free allowance for process emissions % 0 0 0 0 0 0 0 10 10 0 5 5 0 5 5 0 100 10 90 10 90 This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 63 IPCC- kode Aktiwiteit/ Sektor Drempel 4D2 Nywerheid afvalwaterbehandeling en uitstorting 4E 5 5A 5B Ander (spesifiseer asseblief) Ander Indirekte N2O- vrystellings van die atmosferiese afsetting van stikstof in NOX en NH3 Ander (spesifiseer asseblief) 1000 kubieke meter per dag NVT NVT 60 NVT 60 Basiese belasting- vrye toelae vir fossiel- brandstof ver- branding % 100 63 Vlugtige vry- stellings- toelae % Handels- bloot- stellings toelae % Verrigting toelae % Koolstof- begroting toelae % Ver- rekenings toelae % Maksimum totaale toelaes % 0 0 0 0 10 10 0 5 5 0 5 5 0 100 10 90 10 90 BASIESE belasting- vrye toelae vir PROSES vry- stellings % 0 0 0 This gazette is also available free online at www.gpwonline.co.za - 64 Verify source ↗
No. 42483
AI-assisted research summary: This provision amends section 1 of Act 91 of 1964 and notes the prior amendments listed in the text.
64 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 64 Schedule 3 (Section 20) GENERAL EXPLANATORY NOTE: [ ] Words in bold type in square brackets indicate omissions from existing enactments. Words underlined with a solid line indicate insertions in existing enactments. Amendment of section 1 of Act 91 of 1964, as amended by section 1 of Act 95 of 1965, section 1 of Act 57 of 1966, section 1 of Act 105 of 1969, section 1 of Act 98 of 1970, section 1 of Act 71 of 1975, section 1 of Act 112 of 1977, section 1 of Act 110 of 1979, sections 1 and 15 of Act 98 of 1980, section 1 of Act 89 of 1984, section 1 of Act 84 of 1987, section 32 of Act 60 of 1989, section 51 of Act 68 of 1989, section 1 of Act 59 of 1990, section 1 of Act 19 of 1994, section 34 of Act 34 of 1997, section 57 of Act 30 of 1998, section 46 of Act 53 of 1999, section 58 of Act 30 of 2000, section 60 of Act 59 of 2000, section 113 of Act 60 of 2001, section 131 of Act 45 of 2003, section 66 of Act 32 of 2004, section 85 of Act 31 of 2005, section 7 of Act 21 of 2006, section 10 of Act 9 of 2007, section 4 of Act 36 of 2007, section 22 of Act 61 of 2008 and section 1 of Act 32 of 2014
Part
Schedule 3
- 1 Verify source ↗
Section 1 of the Customs and Excise Act, 1964, is hereby amended by the insertion
AI-assisted research summary: This section amends section 1 of the Customs and Excise Act, 1964 by inserting a new definition of “Carbon Tax Act.”
1. Section 1 of the Customs and Excise Act, 1964, is hereby amended by the insertion in subsection (1) after the definition of ‘‘bulk goods terminal operator’’ of the following definition: ‘‘ ‘Carbon Tax Act’ means an Act of Parliament that makes provision for a carbon tax;’’. Amendment of section 54A of Act 91 of 1964, as inserted by section 139 of Act 45 of 2003 and renumbered by section 32 of Act 16 of 2004 - 2 Verify source ↗
The following section is hereby substituted for section 54A of the Customs and
AI-assisted research summary: This section substitutes section 54A and introduces a provision titled “Imposition of environmental levy.”
2. The following section is hereby substituted for section 54A of the Customs and Excise Act, 1964: ‘‘Imposition of environmental levy - 54A Verify source ↗
A levy known as the environmental levy shall be—
AI-assisted research summary: An environmental levy is imposed on specified imported goods and goods manufactured in the Republic, and it is collected and paid in respect of carbon tax under the Carbon Tax Act, 2019.
54A. A levy known as the environmental levy shall be— (a) leviable on such imported goods and goods manufactured in the Republic as may be specified in any item of Part 3 of Schedule No.1; and (b) collected and paid in respect of carbon tax imposed in terms of the Carbon Tax Act, 2019.’’. This gazette is also available free online at www.gpwonline.co.za Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 65 65 Bylae 3 (Artikel 20) ALGEMENE VERDUIDELIKENDE NOTA: Woorde met ’n volstreep daaronder dui invoegings in bestaande verordenings aan. Wysiging van artikel 1 van Wet 91 van 1964, soos gewysig deur artikel 1 van Wet 95 van 1965, artikel 1 van Wet 57 van 1966, artikel 1 van Wet 105 van 1969, artikel 1 van Wet 98 van 1970, artikel 1 van Wet 71 van 1975, artikel 1 van Wet 112 van 1977, artikel 1 van Wet 110 van 1979, artikels 1 en 15 van Wet 98 van 1980, artikel 1 van Wet 89 van 1984, artikel 1 van Wet 84 van 1987, artikel 32 van Wet 60 van 1989, artikel 51 van Wet 68 van 1989, artikel 1 van Wet 59 van 1990, artikel 1 van Wet 19 van 1994, artikel 34 van Wet 34 van 1997, artikel 57 van Wet 30 van 1998, artikel 46 van Wet 53 van 1999, artikel 58 van Wet 30 van 2000, artikel 60 van Wet 59 van 2000, artikel 113 van Wet 60 van 2001, artikel 131 van Wet 45 van 2003, artikel 66 van Wet 32 van 2004, artikel 85 van Wet 31 van 2005, artikel 7 van Wet 21 van 2006, artikel 10 van Wet 9 van 2007, artikel 4 van Wet 36 van 2007 en artikel 22 van Wet 61 van 2008 en artikel 1 van Wet 32 van 2014 - 1 Verify source ↗
Artikel 1 van die Doeane- en Aksynswet, 1964, word hierby gewysig deur in
AI-assisted research summary: This provision amends Article 1 of the Customs and Excise Act, 1964, by adding a definition of “Wet op Koolstofbelasting” as a Parliamentary Act that provides for a carbon tax.
1. Artikel 1 van die Doeane- en Aksynswet, 1964, word hierby gewysig deur in subartikel (1) na die omskrywing van ‘‘voorgeskryf’’ die volgende omskrywing in te voeg: ‘‘ ‘Wet op Koolstofbelasting’ ’n Parlementswet wat voorsiening maak vir ’n koolstofbelasting;’’. Wysiging van artikel 54A van Wet 91 van 1964, soos ingevoeg deur artikel 139 van Wet 45 van 2003 en hernommer deur artikel 32 van Wet 16 van 2004 - 2 Verify source ↗
Artikel 54A van die Doeane- en Aksynswet, 1964, word hierby deur die volgende
AI-assisted research summary: This provision replaces Article 54A to impose an environmental levy on certain imported goods and goods manufactured in the Republic, and links collection and payment to carbon tax under the Carbon Tax Act, 2019.
2. Artikel 54A van die Doeane- en Aksynswet, 1964, word hierby deur die volgende artikel vervang: ‘‘Oplegging van omgewingsheffing 54A. ’n Heffing bekend as die omgewingsheffing, word— (a) (b) invorderbaar teen sodanige ingevoerde goedere en goedere vervaardig in die Republiek soos gespesifiseer mag word in enige item van Deel 3 van Bylae No.1; en ingevorder en betaal ten opsigte van koolstofbelasting opgelê ingevolge die Wet op Koolstofbelasting, 2019.’’. This gazette is also available free online at www.gpwonline.co.za - 66 Verify source ↗
No. 42483
AI-assisted research summary: 66 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 23 MEI 2019 No. 42483 67 This gazette is also available free online at www.gpwonline.co.za
66 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 23 MEI 2019 No. 42483 67 This gazette is also available free online at www.gpwonline.co.za - 68 Verify source ↗
No. 42483
AI-assisted research summary: 68 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 This gazette is also available free online at www.gpwonline.co.zaPrinted by and obtainable from the Government Printer, Bosman Street, Private Bag X85, Pretoria, 0001Contact Centre Tel: 012-748
68 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 This gazette is also available free online at www.gpwonline.co.zaPrinted by and obtainable from the Government Printer, Bosman Street, Private Bag X85, Pretoria, 0001Contact Centre Tel: 012-748 6200. eMail: info.egazette@gpw.gov.zaPublications: Tel: (012) 748 6053, 748 6061, 748 6065
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