Carbon Tax Act Citation

Posted on October 11, 2020January 27, 2024 by admin_kmos

Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11837) dated 30 November 2020.

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CARBON TAX ACT 15 OF 2019

(English text signed by the President)

[Assented to 22 May 2019]

[Commencement date: 1 June 2019]

as amended by:

Rates and Monetary Amounts and Amendment of Revenue Laws Act 22 of 2020

Taxation Laws Amendment Act, No. 23 of 2020

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022

Taxation Laws Amendment Act 20 of 2022

Latest 2024 Live Updates: COMPLETED!

Taxation Laws Amendment Act 17 of 2023

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2023

ACT

To provide for the imposition of a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions; and to provide for matters connected therewith.

PREAMBLE

SINCE the causality of the increasing of anthropogenic greenhouse gas emissions in the atmosphere and the global climate change has been scientifically confirmed;

AND SINCE it has consequently become necessary to manage the inevitable climate change impact through interventions that build and sustain South Africa’s social, economic and environmental resilience and emergency response capacity;

AND SINCE it has also become necessary to make a contribution to the global effort to stabilise greenhouse gas concentrations in the atmosphere at a level that avoids dangerous anthropogenic interference with the climate system within a timeframe that enables economic, social and environmental development to proceed in a sustainable manner;

AND SINCE the costs of remedying pollution, environmental degradation and consequent adverse health effects and of preventing, controlling or minimising further pollution, environmental damage or adverse health effects must be paid for by those responsible for harming the environment (the polluter pays principle);

AND SINCE government is desirous to utilise a package of measures in an effort to address the challenges posed by climate change;

AND SINCE this package of measures will be achieved by the deployment of a range of measures to support the system of desired emissions reduction outcomes, including the appropriate pricing of carbon and economic incentives, as well as the use of emissions offsets;

AND SINCE government is of the view that imposing a tax on greenhouse gas emissions and concomitant measures such as providing tax incentives for rewarding the efficient use of energy will provide appropriate price signals to help nudge the economy towards a more sustainable growth path,

BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa, as follows:-

Schedule 3 (CTA)

Posted on September 4, 2020January 21, 2022 by admin_kmos

SCHEDULE 3

(Section 20)

1. 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.—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;”.

2. 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.—The following section is hereby substituted for section 54A of the Customs and Excise Act, 1964:

“ Imposition of environmental levy

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.”.

Schedule 2 (CTA)

Posted on September 4, 2020January 25, 2023 by admin_kmos

SCHEDULE 2

[Schedule 2 substituted by section 99 of Act 34 of 2019 and amended by section 65(1) of Act 20 of 2021 and deemed effective on 1 January 2021]


IPCC Code	Activity/ Sector	Threshold	Basic tax-free allow- ance %	Process emissions allow- ance %	Fugitive emissions allow- ance %	Trade exposure allow- ance %	Per- formance allow- ance %	Carbon budget allow- ance %	Offsets allow- ance %	Maxi- mum total allow- ances %
1	ENERGY
1A	Fuel Combustion Activities
1A1	Energy Industries (including heat and electricity recovery from Waste)
1A1a	Main Activity Electricity and Heat Production (including Combined Heat and Power Plants)	10 MW(th)	60	0	0	10	5	5	10	90
1A1b	Petroleum Refining	10 MW(th)	60	0	0	10	5	5	10	90
1A1c	Manufacture of Solid Fuels and Other Energy Industries	10 MW(th)	60	0	0	10	5	5	10	90
1A2	Manufacturing Industries and Construction (including heat and electricity recovery from Waste)		60	0	0	10	5	5	10	90
1A2a	Iron and Steel	10 MW(th)	60	0	0	10	5	5	10	90
1A2b	Non-Ferrous Metals	10 MW(th)	60	0	0	10	5	5	10	90
1A2c	Chemicals	10 MW(th)	60	0	0	10	5	5	10	90
1A2d	Pulp, Paper and Print	10 MW(th)	60	0	0	10	5	5	10	90
1A2e	Food Processing, Beverages and Tobacco	10 MW(th)	60	0	0	10	5	5	10	90
1A2f	Non-Metallic Minerals	10 MW(th)	60	0	0	10	5	5	10	90
1A2g	Transport Equipment	10 MW(th)	60	0	0	10	5	5	10	90
1A2h	Machinery	10 MW(th)	60	0	0	10	5	5	10	90
1A2i	Mining and Quarrying	10 MW(th)	60	0	0	10	5	5	10	90
1A2j	Wood and Wood Products	10 MW(th)	60	0	0	10	5	5	10	90
1A2k	Construction	10 MW(th)	60	0	0	10	5	5	10	90
1A2l	Textile and Leather	10 MW(th)	60	0	0	10	5	5	10	90
1A2m	Brick manufacturing:	1 million bricks a month	60	0	0	10	5	5	10	90
1A2n	Manufacture of ceramic products by firing in particular roofing tiles, tiles, stoneware or porcelain	5 tonnes of production per day	60	0	0	10	5	5	10	90
1A3	Transport
1A3a	Domestic Aviation	100 000 litres/year	75	0	0	0	5	5	10	95
1A3b	Road Transportation	N/A	75	0	0	0	0	5	10	90
1A3c	Railways	100 000 litres/year	75	0	0	0	0	5	10	90
1A3d	Water-borne Navigation	100 000 litres/year	75	0	0	0	0	5	10	90
1A3e	Other Transportation	N/A	75	0	0	0	0	5	10	90
1A4	Other Sectors (including heat and electricity recovery from Waste)
1A4a	Commercial/Institutional	10 MW(th)	60	0	0	10	5	5	10	90
1A4b	Residential	10 MW(th)	100	0	0	0	0	0	0	100
1A4c	Agriculture/Forestry/Fishing/Fish Farms	10 MW(th)	60	0	0	10	5	5	10	90
1A5	Non-Specified (including heat and electricity recovery from Waste)
1A5a	Stationary	10 MW(th)	60	0	0	10	5	5	10	90
1A5b	Mobile	N/A	60	0	0	10	5	5	10	90
1A5c	Multilateral Operations	N/A	60	0	0	10	5	5	10	90
1B	Fugitive Emissions from Fuels
1B1	Solid Fuels
1B1a	Coal Mining and Handling	none	60	0	10	10	5	5	5	95
1B1ai	Underground mines including flaring of drained methane (excluding abandoned mines)	none	60	0	10	10	5	5	5	95
1B1aii	Surface mines	none	60	0	10	10	5	5	5	95
1B1b	Uncontrolled Combustion, and Burning Coal Dumps	N/A	100	0	0	0	0	0	0	100
1B1c	Solid Fuel Transformation
1B1c1	Coke production processes	none	60	0	10	10	5	5	5	95
1B1c2	Charcoal production processes	none	60	0	10	10	5	5	5	95
1B1c3	Any other solid fuel transformation involving fossil and organic carbon based fuels (e.g. biofuel productions)	none	60	0	10	10	5	5	5	95
1B2	Oil and Natural Gas
1B2a	Oil	none	60	0	10	10	5	5	5	95
1B2ai	Venting	none	60	0	10	10	5	5	5	95
1B2aii	Flaring	none	60	0	10	10	5	5	5	95
1B2aiii	All other	none	60	0	10	10	5	5	5	95
1B2b	Natural Gas	none	60	0	10	10	5	5	5	95
1B2bi	Venting	none	60	0	10	10	5	5	5	95
1B2bii	Flaring	none	60	0	10	10	5	5	5	95
1B2biii	All other	none	60	0	10	10	5	5	5	95
1B3	Other Emissions from Energy Production
1B3a	Coal-to-liquids processes	none	60	0	10	10	5	5	5	95
1B3b	Gas-to-liquids processes	none	60	0	10	10	5	5	5	95
1B3c	Gas-to-chemicals processes	none	60	0	10	10	5	5	5	95
1C	Carbon Dioxide Transport and Storage
1C1	Transport of CO₂	none	60	0	10	10	5	5	5	95
1C1a	Pipelines	10 000 tons CO₂/year	60	0	10	10	5	5	5	95
1C1b	Ships	10 000 tons CO₂/year	60	0	10	10	5	5	5	95
1C1c	Other (please specify)	10 000 tons CO₂/year	60	0	10	10	5	5	5	95
1C2	Injection and Storage
1C2a	Injection	10 000 tons CO₂/year	60	0	10	10	5	5	5	95
1C2b	Storage	10 000 tons CO₂/year	60	0	10	10	5	5	5	95
1C3	Other	N/A	60	0	10	10	5	5	5	95

2	INDUSTRIAL PROCESSES AND PRODUCT USE
2A	Mineral Industry
2A1	Cement Production	none	60	10	0	10	5	5	5	95
2A2	Lime Production	none	60	10	0	10	5	5	5	95
2A3	Glass Production	none	60	10	0	10	5	5	5	95
2A4	Other Process Uses of Carbonates		60	10	0	10	5	5	5	95
2A4a	Ceramics	50 tonnes of production a month	60	10	0	10	5	5	5	95
2A4b	Other Uses of Soda Ash	50 tonnes of production a month	60	10	0	10	5	5	5	95
2A4c	Non Metallurgical Magnesia Production	none	60	10	0	10	5	5	5	95
2A4d	Other (please specify)	20 tonnes of production a month	60	10	0	10	5	5	5	95
2A5	Other (please specify)	N/A	60	0	0	10	5	5	10	90
2B	Chemical Industry
2B1	Ammonia Production	none	60	10	0	10	5	5	5	95
2B2	Nitric Acid Production	none	60	10	0	10	5	5	5	95
2B3	Adipic Acid Production	none	60	10	0	10	5	5	5	95
2B4	Caprolactam, Glyoxal and Glyoxylic Acid Production	none	60	10	0	10	5	5	5	95
2B5	Carbide Production	none	60	10	0	10	5	5	5	95
2B6	Titanium Dioxide Production	none	60	10	0	10	5	5	5	95
2B7	Soda Ash Production	none	60	10	0	10	5	5	5	95
2B8	Petrochemical and Carbon Black Production
2B8a	Methanol	none	60	10	0	10	5	5	5	95
2B8b	Ethylene	none	60	10	0	10	5	5	5	95
2B8c	Ethylene Dichloride and Vinyl Chloride Monomer	none	60	10	0	10	5	5	5	95
2B8d	Ethylene Oxide	none	60	10	0	10	5	5	5	95
2B8e	Acrylonitrile	none	60	10	0	10	5	5	5	95
2B8f	Carbon Black	none	60	10	0	10	5	5	5	95
2B8g	Hydrogen Production	none	60	10	0	10	5	5	5	95
2B9	Fluorochemical Production
2B9a	By-product Emissions	none	60	10	0	10	5	5	5	95
2B9b	Fugitive Emissions	none	60	10	0	10	5	5	5	95
2B10	Other (Please specify)	20 tonnes of production a month	60	10	0	10	5	5	5	95
2C	Metal Industry
2C1	Iron and Steel Production	none	60	10	0	10	5	5	5	95
2C2	Ferroalloys Production	none	60	10	0	10	5	5	5	95
2C3	Aluminium Production	none	60	10	0	10	5	5	5	95
2C4	Magnesium Production	none	60	10	0	10	5	5	5	95
2C5	Lead Production	none	60	10	0	10	5	5	5	95
2C6	Zinc Production	none	60	10	0	10	5	5	5	95
2C7	Other (please specify)	50 tonnes of production a month	60	0	0	10	5	5	10	90
2D	Non-Energy Products from Fuels and Solvent Use
2D1	Lubricant Use	N/A	60	0	0	10	5	5	10	90
2D2	Paraffin Wax Use	N/A	60	0	0	10	5	5	10	90
2D3	Solvent Use	N/A	60	0	0	10	5	5	10	90
2D4	Other (please specify)	N/A	60	0	0	10	5	5	10	90
2E	Electronics Industry
2E.1	Integrated Circuit or Semiconductor	N/A	60	0	0	10	5	5	10	90
2E.2	TFT Flat Panel Display	N/A	60	0	0	10	5	5	10	90
2E.3	Photovoltaics	N/A	60	0	0	10	5	5	10	90
2E.4	Heat Transfer Fluid	N/A	60	0	0	10	5	5	10	90
2E.5	Other (please specify)	N/A	60	0	0	10	5	5	10	90
2F	Product Uses as Substitutes for Ozone Depleting Substances
2F1	Refrigeration and Air Conditioning
2F1a	Refrigeration and Stationary Air Conditioning	N/A	60	0	0	10	5	5	10	90
2F1b	Mobile Air Conditioning	N/A	60	0	0	10	5	5	10	90
2F2	Foam Blowing Agents	N/A	60	0	0	10	5	5	10	90
2F3	Fire Protection	N/A	60	0	0	10	5	5	10	90
2F4	Aerosols	N/A	60	0	0	10	5	5	10	90
2F5	Solvents	N/A	60	0	0	10	5	5	10	90
2F6	Other Applications (please specify)	N/A	60	0	0	10	5	5	10	90
2G	Other Product Manufacture and Use
2G1	Electrical Equipment
2G1a	Manufacture of Electrical Equipment	N/A	60	0	0	10	5	5	10	90
2G1b	Use of Electrical Equipment	50 kilograms of production per year	60	0	0	10	5	5	10	90
2G1c	Disposal of Electrical Equipment		60	0	0	10	5	5	10	90
2G2	SF₆and PFCs from Other Product Uses	N/A
2G2a	Military Applications	N/A	60	0	0	10	5	5	10	90
2G2b	Accelerators	N/A	60	0	0	10	5	5	10	90
2G2c	Other (please specify)	N/A	60	0	0	10	5	5	10	90
2G3	N₂O from Product Uses	N/A
2G3a	Medical Applications	N/A	60	0	0	10	5	5	10	90
2G3b	Propellant for Pressure and Aerosol Products	N/A	60	0	0	10	5	5	10	90
2G3c	Other (Please specify)	N/A	60	0	0	10	5	5	10	90
2G4	Other (Please specify)	N/A	60	0	0	10	5	5	10	90
2H	Other
2H1	Pulp and Paper Industry	N/A	60	0	0	10	5	5	10	90
2H2	Food and Beverages Industry	N/A	60	0	0	10	5	5	10	90
2H3	Other (please specify)	N/A	60	0	0	10	5	5	10	90

3	AGRICULTURE, FORESTRY, AND OTHER LAND USE
3A	Livestock
3A1	Enteric Fermentation
3A1a	Cattle	N/A	100	0	0	0	0	0	0	100
3A1b	Buffalo	N/A	100	0	0	0	0	0	0	100
3A1c	Sheep	N/A	100	0	0	0	0	0	0	100
3A1d	Goats	N/A	100	0	0	0	0	0	0	100
3A1e	Camels	N/A	100	0	0	0	0	0	0	100
3A1f	Horses	N/A	100	0	0	0	0	0	0	100
3A1g	Mules and Asses	N/A	100	0	0	0	0	0	0	100
3A1h	Swine	N/A	100	0	0	0	0	0	0	100
3A1j	Other (please specify)	N/A	100	0	0	0	0	0	0	100
3A2	Manure Management
3A2a	Cattle	N/A	100	0	0	0	0	0	0	100
3A2b	Buffalo	N/A	100	0	0	0	0	0	0	100
3A2c	Sheep	N/A	100	0	0	0	0	0	0	100
3A2d	Goats	N/A	100	0	0	0	0	0	0	100
3A2e	Camels	N/A	100	0	0	0	0	0	0	100
3A2f	Horses	N/A	100	0	0	0	0	0	0	100
3A2g	Mules and Asses	N/A	100	0	0	0	0	0	0	100
3A2h	Swine	N/A	100	0	0	0	0	0	0	100
3A2i	Poultry	40 000 places for poultry	100	0	0	0	0	0	0	100
3A2j	Other (please specify)	N/A	100	0	0	0	0	0	0	100
3B	Land
3B1	Forest Land
3B1a	Forest land Remaining Forest Land	100 Hectares of Plantations or Natural forests	100	0	0	0	0	0	0	100
3B1b	Land Converted to Forest Land	100 Hectares of Plantations or Natural forests	100	0	0	0	0	0	0	100
3B2	Cropland
3B2a	Cropland Remaining Cropland	N/A	100	0	0	0	0	0	0	100
3B2b	Land Converted to Cropland	N/A	100	0	0	0	0	0	0	100
3B3	Grassland
3B3a	Grassland Remaining Grassland	N/A	100	0	0	0	0	0	0	100
3B3b	Land Converted to Grassland	N/A	100	0	0	0	0	0	0	100
3B4	Wetlands
3B4a	Wetlands Remaining Wetlands	N/A	100	0	0	0	0	0	0	100
3B4b	Land Converted to Wetlands	N/A	100	0	0	0	0	0	0	100
3B5	Settlements
3B5a	Settlements Remaining Settlements	N/A	100	0	0	0	0	0	0	100
3B5b	Land Converted to Settlements	N/A	100	0	0	0	0	0	0	100
3B6	Other Land
3B6a	Other Land Remaining Other Land	N/A	100	0	0	0	0	0	0	100
3B6b	Land Converted to Other Land	N/A	100	0	0	0	0	0	0	100
3C	Aggregate Sources and Non-CO₂Emissions Sources on Land
3C1	Emissions from Biomass Burning
3C1a	Biomass Burning in Forest Lands	100 Hectares of plantations	100	0	0	0	0	0	0	100
3C1b	Biomass Burning in Croplands	N/A	100	0	0	0	0	0	0	100
3C1c	Biomass Burning in Grasslands	N/A	100	0	0	0	0	0	0	100
3C1d	Biomass Burning in All Other Land	N/A	100	0	0	0	0	0	0	100
3C2	Liming	N/A	100	0	0	0	0	0	0	100
3C3	Urea Application	N/A	100	0	0	0	0	0	0	100
3C4	Direct N₂O Emissions from Managed Soils	100 Hectares of plantations	100	0	0	0	0	0	0	100
3C5	Indirect N₂O Emissions from Managed Soils	100 Hectares of plantations	100	0	0	0	0	0	0	100
3C6	Indirect N₂O Emissions from Manure Management	N/A	100	0	0	0	0	0	0	100
3C7	Rice Cultivations	N/A	100	0	0	0	0	0	0	100
3C8	Other (please specify)	N/A	100	0	0	0	0	0	0	100
3D	Other
3D1	Harvested Wood Products	Harvested Wood Products produced from timber harvested from forest owners registered for reporting under IPCC code 3B1a and 3B1b	100	0	0	0	0	0	0	100
3D2	Other (please specify)	N/A	100	0	0	0	0	0	0	100

4	WASTE
4A	Solid Waste Disposal
4A1	Managed Waste Disposal Sites	Receiving 5 tonnes per day or a total capacity of 25000 tonnes	100	0	0	0	0	0	0	100
4A2	Unmanaged Waste Disposal Sites	Receiving 5 tonnes per day or a total capacity of 25000 tonnes	100	0	0	0	0	0	0	100
4A3	Uncategorised Waste Disposal Sites	Receiving 5 tonnes per day or a total capacity of 25000 tonnes	100	0	0	0	0	0	0	100
4B	Biological Treatment of Solid Waste	N/A	100	0	0	0	0	0	0	100
4C	Incineration and Open Burning of Waste
4C0	Waste – Pyrolysis	100 kg/hour	100	0	0	0	0	0	0	100
4C1	Waste Incineration	1 tonne per hour	60	0	0	10	5	5	10	90
4C2	Open Burning of Waste	N/A	100	0	0	0	0	0	0	100
4D	Wastewater Treatment and Discharge
4D1	Domestic Wastewater Treatment and Discharge	2 Million litres/day	100	0	0	0	0	0	0	100
4D2	Industrial Wastewater Treatment and Discharge	1000 cubic metres per day	100	0	0	0	0	0	0	100
4E	Other (please specify)	N/A

5	OTHER
5A	Indirect N₂O Emissions from the Atmospheric Deposition of Nitrogen in NO_Xand NH₃	N/A	60	0	0	10	5	5	10	90
5B	Other (please specify)	None	60	0	0	10	5	5	10	90

Schedule 1 (CTA)

Posted on September 4, 2020January 15, 2024 by admin_kmos

SCHEDULE 1

TABLE 1
FUEL COMBUSTION EMISSION FACTORS
STATIONARY SOURCE CATEGORY

[Table 1 amended by section 98 of Act 34 of 2019]


FUEL TYPE	CO₂₍KGCO₂/TJ)	CH₄₍KGCH₄/TJ)	N₂O (KGN₂O/TJ)	DEFAULT NET CALORIFIC VALUE (TJ/TONNE)
				NET CALORIFIC VALUE	LOWER LIMIT OF THE 95% CONFIDENCE INTERVAL	UPPER LIMIT OF THE 95% CONFIDENCE INTERVAL
ANTHRACITE	98 300	1	1.5	0.0267	0.0216	0.0322
AVIATION GASOLINE	70 000	3	0.6	0.0443	0.0425	0.0448
BIODIESEL	0	3	0.6	0.027	0.0136	0.054
BIOGASOLINE	0	3	0.6	0.027	0.0136	0.054
BITUMEN	80 700	3	0.6	0.0402	0.0335	0.0412
BLAST FURNACE GAS	260 000	1	0.1	0.00247	0.0012	0.005
DIESEL	74 100	3	0.6	0.043	0.0414	0.0433
BROWN COAL BRIQUETTES	97 500	1	1.5	0.0207	0.0151	0.032
CHARCOAL	0	200	4	0.0295	0.0149	0.058
COAL TAR	80 700	1	1.5	0.028	0.0141	0.055
COKE OVEN COKE AND LIGNITE COKE	107 000	1	1.5	0.0282	0.0251	0.0302
COKE OVEN GAS	44 400	1	0.1	0.0387	0.0196	0.077
COKING COAL	94 600	1	1.5	0.0282	0.024	0.031
CRUDE OIL	73 300	3	0.6	0.0438	0.0401	0.0448
DIESEL	74 100	3	0.6	0.0381	0	0
ETHANE	61 600	1	0.1	0.0464	0.0449	0.0488
GAS COKE	107 000	1	0.1	0.0173	0.0251	0.0302
GAS WORKS GAS	44 400	1	0.1	0.0387	0.0196	0.077
INDUSTRIAL WASTES	143 000	30	4	N/A	N/A	N/A
JET GASOLINE	70 000	3	0.6	0.0443	0.0425	0.0448
JET KEROSENE	71 500	3	0.6	0.0441	0.042	0.045
LANDFILL GAS	0	1	0.1	0.0504	0.0254	0.1
LIGNITE	101 000	1	1.5	0.0119	0.0055	0.0216
LIQUEFIED PETROLEUM GASES	63 100	1	0.1	0.0473	0.0448	0.0522
LUBRICANTS	73 300	3	0.6	0.0402	0.0335	0.0423
MUNICIPAL WASTES (BIOMASS FRACTION)	0	30	4	0.0116	0.0068	0.018
MUNICIPAL WASTES (NON BIOMASS FRACTION)	91 700	30	4	0.01	0.007	0.018
NAPHTHA	73 700	3	0.6	0.0445	0.0418	0.0465
NATURAL GAS	56 100	1	0.1	0.048	0.0465	0.0504
NATURAL GAS LIQUIDS	64 200	3	0.6	0.041	0.0409	0.0469
OIL SHALE AND TAR SANDS	107 000	1	1.5	0.0089	0.0071	0.0111
ORIMULSION	77 000	3	0.6	0.0275	0.0275	0.0283
OTHER BIOGAS	0	1	0.1	0.0504	0.0254	0.1
OTHER BITUMINOUS COAL	94 600	1	1.5	0.0243	0.0199	0.0305
OTHER KEROSENE	71 900	3	0.6	0.037	0	0
OTHER LIQUID BIOFUELS	0	3	0.6	0.0274	0.0138	0.054
OTHER PETROLEUM PRODUCTS	73 300	3	0.6	0.0402	0.0337	0.0482
OTHER PRIMARY SOLID BIOMASS	0	30	4	0.0116	0.0059	0.023
OXYGEN STEEL FURNACE GAS	182 000	1	0.1	0.00706	0.0038	0.015
PARAFFIN	71 900	3	0.6	0.0438	0.0424	0.0452
PARAFFIN WAXES	73 300	3	0.6	0.0402	0.0337	0.0482
PATENT FUEL	97 500	1	1.5	0.0207	0.0151	0.032
PEAT	0	1	1.5	0.00976	0.0078	0.0125
PETROL	69 300	3	0.6	0.0443	0.0425	0.0448
PETROLEUM COKE	97 500	3	0.6	0.0325	0.0297	0.0419
REFINERY FEEDSTOCK	73 300	3	0.6	0.043	0.0363	0.0464
REFINERY GAS	57 600	1	0.1	0.0495	0.0475	0.0506
RESIDUAL FUEL OIL (HEAVY FUEL OIL)	77 400	3	0.6	0.0404	0.0398	0.0417
SHALE OIL	73 300	3	0.6	0.0381	0.0321	0.0452
SLUDGE GAS	0	1	0.1	0.0504	0.0254	0.1
SUB-BITUMINOUS COAL	96 100	1	1.5	0.0192	0.0115	0.026
SULPHITE LYES (BLACK LIQUOR)	0	3	2	0.0118	0.0059	0.023
WASTE OILS	73 300	30	4	0.0402	0.0203	0.08
WHITE SPIRIT AND SBP	73 300	3	0.6	0.0402	0.0337	0.0482
WOOD/WOOD WASTE	0	30	4	0.0156	0.0079	0.031

NON-STATIONARY/MOBILE SOURCE CATEGORY ACTIVITY


FUEL TYPE	CO₂₍KGCO₂/TJ)	CH₄₍KGCH₄/TJ)	N₂O (KGN₂O/TJ)	DEFAULT NET CALORIFIC VALUE (TJ/TONNE)
				NET CALORIFIC VALUE	LOWER LIMIT OF THE 95% CONFIDENCE INTERVAL	UPPER LIMIT OF THE 95% CONFIDENCE INTERVAL
AVIATION GASOLINE	70 000	3	0.6	0.0443	0.0425	0.0448
COMPRESSED NATURAL GAS	56 100	92	3	N/A	N/A	N/A
DIESEL	74 100	4.15	28.6	0.0381	0	0
DIESEL — (OCEAN-GOING SHIPS)	74 100	7	2	0.0381	0	0
DIESEL — RAIL	74 100	4.5	28.6	0.0381	0	0
JET KEROSENE	71 500	0.5	2	0.0441	0.042	0.045
KEROSENE	71 500	3	0.6	0.037	0	0
LIQUIFIED NATURAL GASES	56 100	92	3	N/A	N/A	N/A
LIQUEFIED PETROLEUM GASES	63 100	62	0.2	0.0473	0.0448	0.0522
LUBRICANTS	73 300	3	0.6	0.0402	0.0335	0.0423
NATURAL GAS	56 100	92	3	0.048	0.0465	0.0504
(PARAFFIN) OTHER KEROSENE	71 900	3	0.6	0.0438	0.0424	0.0452
OTHER PETROLEUM PRODUCTS	73 300	3	0.6	0.0402	0.0337	0.0482
PARAFFIN WAXES	73 300	3	0.6	0.0402	0.0337	0.0482
PETROL	69 300	3.5	5.7	0.0443	0.0425	0.0448
REFINERY GAS	57 600	1	0.1	0.0495	0.0475	0.0506
RESIDUAL FUEL OIL— (HEAVY FUEL OIL)	77 400	7	2	0.0404	0.0398	0.0417
SUB-BITUMINOUS COAL	96 100	2	1.5	0.0192	0.0115	0.026
WHITE SPIRIT AND SBP	73 300	3	0.6	0.0402	0.0337	0.0482

SCHEDULE 1

TABLE 2
FUGITIVE EMMISSION FACTORS

[Table 2 substituted by section 67(1) of Act 17 of 2023 deemed effective on 1 June, 2019]


IPCC Code	SOURCE CATEGORY ACTIVITY	CO₂	CH₄	N₂O
1B1	SOLID FUELS (M³/TONNE)
1B1a	COAL MINING AND HANDLING
1B1ai	UNDERGROUND COAL MINING	0.000077	0.00077
	UNDERGROUND POST-MINING (HANDLING & TRANSPORT)	0.000018	0.00018
1B1aii	SURFACE COAL MINING	N/A	0
	SURFACE POST-MINING (STORAGE AND TRANSPORT)	N/A	0
1B1c2	Charcoal production (Fuel wood input)(kgCH₄/TJ)	N/A	0.300
	Charcoal production (Charcoal produced)(kgCH₄/TJ)	N/A	1.000
1B2	OIL AND NATURAL GAS (Gg/103M³TOTAL OIL PRODUCTION)
1B2b	NATURAL GAS
1B2b	FLARING AND VENTING
1.B.2.b.ii	WELL DRILLING	0.0000001	0.000000033	ND
1.B.2.b.ii	WELL TESTING	0.000009	0.000000051	0.000000000068
1.B.2.b.ii	WELL SERVICING	0.0000000019	0.00000011	ND
1B2b	GAS PRODUCTION (Gg/106M³TOTAL OIL PRODUCTION)
1.B.2.b.iii.2	FUGITIVES	1.40E-⁰⁵to 8.20E-⁰⁵	3.80E-⁰⁴to 2.30E-⁰³	N/A
1.B.2.b.ii	FLARING	0.0012	0.00000076	0.000000021
	GAS PROCESSING (Gg/106M³RAW GAS FEED)
1.B.2.b.iii.3	SWEET GAS PLANTS—FUGITIVES	1.50E-⁰⁴to 3.20E-⁰⁴	4.80E-⁰⁴to 1.03E-⁰³	N/A
1.B.2.b.ii	SWEET GAS PLANTS—FLARING	0.0018	0.0000012	0.000000025
1.B.2.b.iii.3	SOUR GAS PLANTS—FUGITIVES	0.0000079	0.000097	N/A
1.B.2.b.ii	SOUR GAS PLANTS—FLARING	0.0036	0.0000024	0.000000054
1.B.2.b.i	SOUR GAS PLANTS—RAW CO₂VENTING	0.063	N/A	N/A
1.B.2.b.iii.3	DEEP CUT EXTRACTION—FUGITIVES	0.0000016	0.000011	N/A
1.B.2.b.ii	DEEP CUT EXTRACTION—FLARING	0.00011	0.000000072	0.000000012
1.B.2.b.iii.3	DEFAULT—FUGITIVES	1.20E-⁰⁵to 3.20E-⁰⁴	1.50E-⁰⁴to 1.03E-⁰³	N/A
1.B.2.b.ii	DEFAULT—FLARING	0.003	0.000002	0.000000033
1.B.2.b.i	DEFAULT—RAW CO₂VENTING	0.04	N/A	N/A
1B2b	GAS TRANSMISSION & STORAGE (Gg-CO₂/year/km
1.B.2.b.iii.4	TRANSMISSION—FUGITIVES	0.000000016	0.0000025	N/A
1.B.2.b.i	TRANSMISSION—VENTING	0.0000000085	0.0000010	N/A
1.B.2.b.iii.4	STORAGE (Gg-CO2/year/M³)		2.32E-¹²	ND
1B2b	GAS DISTRIBUTION (Gg/106M³OF UTILITY SALES)
1.B.2.b.iii.5	ALL	0.000051	0.0011	ND
1B2b	NATURAL GAS LIQUIDS TRANSPORT (Gg/ 103M³CONDENSATE AND PENTANES PLUS)
1.B.2.a.iii.3	CONDENSATE	0.0000000072	0.00000011
1.B.2.a.iii.3	LIQUEFIED PETROLEUM GAS (Gg/103M³LPG)	0.00000043	N/A	2.2 0E-¹²
1.B.2.a.iii.3	LIQUEFIED NATURAL GAS (Gg/106M³MARKETABLE GAS)	ND	ND	ND
1B2a	OIL
1B2a	OIL PRODUCTION (Gg/ 103M³CONVENTIONAL OIL PRODUCTION)
1.B.2.a.iii.2	CONVENTIONAL OIL—FUGITIVES (ONSHORE)	1.10E-¹⁰to 2.60E-⁰⁷	1.50E-⁰⁹to 3.60E-⁰⁶	N/A
1.B.2.a.iii.2	CONVENTIONAL OIL—FUGITIVES (OFFSHORE)	0.000000000043	0.00000000059	N/A
1.B.2.a.i	CONVENTIONAL OIL—VENTING	0.000000095	0.00000072	N/A
1.B.2.a.ii	CONVENTIONAL OIL—FLARING	0.000041	0.000000025	0.00000000064
1B2a	OIL PRODUCTION (Gg/ 103M³HEAVY OIL PRODUCTION)
1.B.2.a.iii.2	HEAVY OIL/COLD BITUMEN—FUGITIVES	0.00000054	0.0000079	N/A
1.B.2.a.i	HEAVY OIL/COLD BITUMEN—VENTING	0.0000053	0.000017	N/A
1.B.2.a.ii	HEAVY OIL/COLD BITUMEN—FLARING	0.000022	0.00000014	0.00000000046
1B2a	OIL PRODUCTION (Gg/ 103M³THERMAL BITUMEN PRODUCTION)
1.B.2.a.iii.2	THERMAL OIL PRODUCTION—FUGITIVES	0.000000029	0.00000018	N/A
1.B.2.a.i	THERMAL OIL PRODUCTION—VENTING	0.00000022	0.0000035	N/A
1.B.2.a.ii	THERMAL OIL PRODUCTION—FLARING	0.000027	0.000000016	0.00000000024
1B2a	OIL PRODUCTION (Gg/103M³SYNTHETIC CRUDE PRODUCTION FROM OILSANDS)
1.B.2.a.iii.2	SYNTHETIC CRUDE (FROM OILSANDS)	ND	0.0000023	ND
1.B.2.a.iii.2	SYNTHETIC CRUDE (OIL SHALE)	ND	ND	ND
1B2a	OIL PRODUCTION (Gg/103M³TOTAL OIL PRODUCTION)
1.B.2.a.iii.2	DEFAULT TOTAL—FUGITIVES	0.00000028	0.0000022	N/A
1.B.2.a.i	DEFAULT TOTAL—VENTING	0.0000018	0.0000087	N/A
1.B.2.a.ii	DEFAULT TOTAL—FLARING	0.000034	0.000000021	0.00000000054
1B2a	OIL UPGRADING (Gg/103M³OIL UPGRADED)
1.B.2.a.iii.2	ALL	ND	ND	ND
1B2a	OIL TRANSPORT (Gg/103M³OIL TRANSPORTED BY PIPELINE)
1.B.2.a.iii.3	PIPELINES	0.00000000049	0.0000000054	N/A
1B2a	OIL TRANSPORT (Gg/103M³OIL TRANSPORTED BY TANKER TRUCK)
1.B.2.a.i	TANKER TRUCKS AND RAIL CARS—VENTING	0.0000000023	0.000000025	N/A
	OIL TRANSPORT (Gg/ 103M³OIL TRANSPORTED BY TANKER SHIPS)
1.B.2.a.i	LOADING OFF-SHORE PRODUCTION ON TANKER SHIPS—VENTING	ND	ND	ND
1B2a	OIL REFINING (Gg/ 103M³OIL REFINED)
1.B.2.a.iii.4	ALL		2.60E-09 to 4.10E-08	ND

SCHEDULE 1

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	0.52
2A2	LIME PRODUCTION (PER TONNE OF LIME)
	QUICKLIME/HIGH CALCIUM LIME	0.75
	DOLOMITIC LIME	0.77
	HYDRATED LIME	0.59
2A3	GLASS PRODUCTION (PER TONNE GLASS)
	GLASS PRODUCTION	0.2
2A4	Other Process Uses of Carbonates
2A4a	CERAMICS (PER TONNE CARBONATE)
	CALCITE/ARAGONITE (CaCO₃)	0.43971
	MAGNESITE (MgCO₃)	0.52197
	DOLOMITE (CaMg(CO₃)₂))	0.47732
	SIDERITE (FeCO₃)	0.37987
	ANKERITE (Ca(Fe,Mg,Mn)(CO₃)₂))	0.40822 to 0.47572
	RHODOCHROSITE (MnCO₃)	0.38286
	SODIUM CARBONATE/SODA ASH (Na₂CO₃)	0.41492
2A4b	OTHER USES OF SODA ASH (PER TONNE CARBONATE)
	CALCITE/ARAGONITE (CaCO₃)	0.43971
	MAGNESITE (MgCO₃)	0.52197
	DOLOMITE (CaMg(CO₃)₂))	0.47732
	SIDERITE (FeCO₃)	0.37987
	ANKERITE (Ca(Fe,Mg,Mn)(CO₃)₂))	0.40822 to 0.47572
	RHODOCHROSITE (MnCO₃)	0.38286
	SODIUM CARBONATE/SODA ASH (Na₂CO₃)	0.41492
2A4c	NON METALLURGICAL MAGNESIA PRODUCTION (PER TONNE CARBONATE)
	CALCITE/ARAGONITE (CaCO₃)	0.43971
	MAGNESITE (MgCO₃)	0.52197
	DOLOMITE (CaMg(CO₃)₂))	0.47732
	SIDERITE (FeCO₃)	0.37987
	ANKERITE (Ca(Fe,Mg,Mn)(CO₃)₂))	0.40822 to 0.47572
	RHODOCHROSITE (MnCO₃)	0.38286
	SODIUM CARBONATE/SODA ASH (Na₂CO₃)	0.41492
2A5	OTHER (PER TONNE CARBONATE)
	CALCITE/ARAGONITE (CaCO₃)	0.43971
	MAGNESITE (MgCO₃)	0.52197
	DOLOMITE (CaMg(CO₃)₂))	0.47732
	SIDERITE (FeCO₃)	0.37987
	ANKERITE (Ca(Fe,Mg,Mn)(CO₃)₂))	0.40822 to 0.47572
	RHODOCHROSITE (MnCO₃)	0.38286
	SODIUM CARBONATE/SODA ASH (Na₂CO₃)	0.41492
2B1	AMMONIA PRODUCTION (PER TONNE NH3)
	MODERN PLANTS-CONVENTIONAL REFORMING (NATURAL GAS)	1.694
	EXCESS AIR REFORMING (NATURAL GAS)	1.666
	AUTOTHERMAL REFORMING (NATURAL GAS)	1.694
	PARTIAL OXIDATION	2.772
	AVERAGE VALUE NATURAL GAS (MIXTURE OF MODERN & OLD)	2.104
	AVERAGE VALUE (PARTIAL OXIDATION)	3.273
2B2	NITRIC ACID PRODUCTION (PER TONNE NITRIC ACID)
	PLANTS WITH NSCR (ALL PROCESSES)			0.002
	PLANTS WITH PROCESS (INTEGRATED OR TAIL GAS NO2 DESTRUCTION)			0.0025
	ATMOSPHERIC PRESSURE PLANTS (LOW PRESSURE PLANTS)			0.005
	MEDIUM PRESSURE COMBUSTION PLANTS (MEDIUM PRESSURE)			0.007
	HIGH PRESSURE PLANTS (HIGH PRESSURE)			0.009
2B3	ADIPIC ACID PRODUCTION (PER TONNE ADIPIC ACID UNCONTROLLED)
	NITRIC ACID OXIDATION (ADIPIC ACID)			0.3
2B4	CAPROLACTAM, GLYOXAL AND GLYOXYLIC ACID PRODUCTION (PER TONNE PRODUCED)
	CAPROLACTAM PRODUCTION (RASCHIG)			0.009
	GLYOXAL PRODUCTION			0.1
	GLYOXYLIC ACID PRODUCTION			0.02
2B5	CARBIDE PRODUCTION (PER TONNE RAW MATERIAL USED)
	SILICON CARBIDE PRODUCTION	2.3	0.0102
	PETROLEUM COKE USE	1.7
2B5	CARBIDE PRODUCTION (PER TONNE CARBIDE PRODUCED)
	SILICON CARBIDE PRODUCTION (CARBIDE PRODUCED)	2.62	0.0116
	PETROLEUM COKE USE	1.09
	USE OF PRODUCT	1.1
2B6	TITANIUM DIOXIDE PRODUCTION (PER TONNE PRODUCT)
	TITANIUM SLAG	NOT AVAILABLE
	SYNTHETIC RUTILE	1.43
	RUTILE TITANIUM DIOXIDE (CHLORIDE ROUTE)	1.34
2B7	SODA ASH PRODUCTION (PER TONNE OF SODA ASH OR TRONA)
	NATURAL SODA ASH OUTPUT	0.138
	NATURAL SODA ASH (TRONA USED)	0.097
2B8	PETROCHEMICAL AND CARBON BLACK PRODUCTION
2B8a	METHANOL PRODUCTION (PER TONNE METHANOL PRODUCED)
	CONVENTIONAL STEAM REFORMING WITHOUT PRIMARY REFORMER (NATURAL GAS FEEDSTOCK)	0.67	0.0023
	CONVENTIONAL STEAM REFORMING WITH PRIMARY REFORMER (NATURAL GAS FEEDSTOCK)	0.497	0.0023
	CONVENTIONAL STEAM REFORMING LURGI CONVENTIONAL PROCESS (NATURAL GAS FEEDSTOCK)	0.385	0.0023
	CONVENTIONAL STEAM REFORMING LURGI CONVENTIONAL PROCESS (NATURAL GAS+CO₂FEEDSTOCK)	0.267	0.0023
	CONVENTIONAL STEAM REFORMING LURGI LOW PRESSURE PROCESS (NATURAL GAS FEEDSTOCK)	0.267	0.0023
	CONVENTIONAL STEAM REFORMING LURGI COMBINED PROCESS (NATURAL GAS FEEDSTOCK)	0.396	0.0023
	CONVENTIONAL STEAM REFORMING LURGI MEGA METHANOL PROCESS (NATURAL GAS FEEDSTOCK)	0.31	0.0023
	PARTIAL OXIDATION PROCESS (OIL FEEDSTOCK)	1.376	0.0023
	PARTIAL OXIDATION PROCESS (COAL FEEDSTOCK)	5.285	0.0023
	PARTIAL OXIDATION PROCESS (LIGNITE FEEDSTOCK)	5.02	0.0023
	CONVENTIONAL STEAM REFORMING WITH INTEGRATED AMMONIA PRODUCTION (NATURAL GAS FEEDSTOCK)	1.02	0.0023
2B8b	STEAM CRACKING ETHYLENE PRODUCTION (PER TONNE ETHYLENE PRODUCED)
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—NAPTHA	1.73	0.003
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—GAS OIL	2.29	0.003
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—ETHANE	0.95	0.006
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—PROPANE	1.04	0.003
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—BUTANE	1.07	0.003
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—OTHER	1.73	0.003
	ETHYLENE ( PROCESS FEEDSTOCK USE)— NAPHTHA	1.73	0.003
	ETHYLENE ( PROCESS FEEDSTOCK USE)—GAS OIL	2.17	0.003
	ETHYLENE ( PROCESS FEEDSTOCK USE)—ETHANE	0.76	0.006
	ETHYLENE ( PROCESS FEEDSTOCK USE)— PROPANE	1.04	0.003
	ETHYLENE ( PROCESS FEEDSTOCK USE)—BUTANE	1.07	0.003
	ETHYLENE ( PROCESS FEEDSTOCK USE)—OTHER	1.73	0.003
	ETHYLENE ( SUPPLEMENTAL FUEL-ENERGY FEEDSTOCK) USE—GAS OIL	0.12	0.003
	ETHYLENE ( SUPPLEMENTAL FUEL-ENERGY FEEDSTOCK) USE—ETHANE	0.19	0.006
2B8c	ETHYLENE DICHLORIDE AND VINYL CHLORIDE MONOMER (PER TONNE EDC PRODUCED OR TONNE VCM PRODUCT PRODUCED)
	DIRECT CHLORINATION PROCESS (EDC)	0.191	0.0000226
	OXYCHLORINATION PROCESS (EDC)	0.202	0.0000226
	BALANCED PROCESS (DEFAULT)—EDC	0.196	0.0000226
2B8c	ETHYLENE DICHLORIDE AND VINYL CHLORIDE MONOMER (PER TONNE VCM PRODUCED OR TONNE VCM PRODUCT PRODUCED)
	DIRECT CHLORINATION PROCESS (EDC)	0.191	0.0000226
	OXYCHLORINATION PROCESS (VCM)	0.302	0.0000226
	BALANCED PROCESS (DEFAULT) -VCM	0.294	0.0000226
2B8d	ETHYLENE OXIDE (PER TONNE ETHYLENE OXIDE PRODUCED)
	AIR PROCESS (DEFAULT)— CATALYST DEFAULT (70)	0.863	0.00179
	AIR PROCESS (DEFAULT)— CATALYST (75)	0.663	0.00179
	AIR PROCESS (DEFAULT)— CATALYST (80)	0.5	0.00179
	OXYGEN PROCESS (DEFAULT)—CATALYST DEFAULT (75)	0.663	0.00179
	OXYGEN PROCESS— CATALYST (80)	0.5	0.00179
	OXYGEN PROCESS— CATALYST (85)	0.35	0.00179
	ALL ETHYLENE OXIDE PROCESSES—THERMAL TREATMENT	N/A	0.00079
2B8e	ACRYLONITRILE (PER TONNE ACRYLONITRILE PRODUCED)
	DIRECT AMMOXIDATION WITH SECONDARY PRODUCTS BURNED FOR ENERGY RECOVERY OR FLARED (DEFAULT)	1	0.00018
	DIRECT AMMOXIDATION WITH ACETONITRILE BURNED FOR ENERGY RECOVERY OR FLARED	0.83	0.00018
	DIRECT AMMOXIDATION WITH ACETONITRILE & HYDROGEN CYANIDE RECOVERED AS PRODUCT	0.79	0.00018
2B8f	CARBON BLACK PRODUCTION (PER TONNE CARBON BLACK PRODUCED)
	FURNACE BLACK PROCESS (DEFAULT)—Primary Feedstock	1.96	0.00006
	THERMAL BLACK PROCESS—PRIMARY FEEDSTOCK	4.59	0.00006
	ACETYLENE BLACK PROCESS—PRIMARY FEEDSTOCK	0.12	0.00006
	FURNACE BLACK PROCESS (DEFAULT)—SECONDARY FEEDSTOCK	0.66	0.00006
	THERMAL BLACK PROCESS—SECONDARY FEEDSTOCK	0.66	0.00006
	ACETYLENE BLACK PROCESS—SECONDARY FEEDSTOCK	0.66	0.00006
	FURNACE BLACK PROCESS (DEFAULT)—TOTAL FEEDSTOCK	2.62	0.00006
	THERMAL BLACK PROCESS—TOTAL FEEDSTOCK	5.25	0.00 006
	ACETYLENE BLACK PROCESS—TOTAL FEEDSTOCK	0.78	0.00006
	ALL CARBON BLACK PROCESSES (NO THERMAL TREATMENT)	N/A	0.0287
2C1	IRON AND STEEL PRODUCTION (PER TONNE PRODUCT PRODUCED)
	SINTER PRODUCTION	0.2	0.00007
	COKE OVEN	0.56	0.0000001
	PIG IRON PRODUCTION	1.35
	DIRECT REDUCED IRON (DRI) PRODUCTION	0.7	0.001/TJ (NG)
	PELLET PRODUCTION	0.03
	BASIC OXYGEN FURNACE	1.46
	ELECTRIC ARC FURNACE	0.08
	OPEN HEARTH FURNACE	1.72
	GLOBAL AVERAGE	1.06
2C2	FERROALLOYS PRODUCTION (PER TONNE PRODUCTION)
	FERROSILICON (45%) SI	2.5
	FERROSILICON (65%) SI	3.6	0.001
	FERROSILICON (75%) SI	4	0.001
	FERROSILICON (90%) SI	4.8	0.0011
	FERROMANGANESE (7% C)	1.3
	FERROMANGANESE (1% C)	1.5
	SILICOMANGANESE	1.4
	SILICON METAL	5	0.0012
	FERROCHROMIUM (STAND ALONE)	1.3
	FERROCHROMIUM (WITH SINTER PLANT)	1.6
2C3	ALUMINIUM PRODUCTION (PER TONNE ALUMINIUM PRODUCED)
	PREBAKE	1.6
	SODERBERG	1.7
	CWPB				0.00004	0.0004
	SWPB				0.0004	0.0016
	VSS				0.00004	0.0008
	HSS				0.00003	0.0004
2C4	MAGNESIUM PRODUCTION (PER TONNE MAGNESIUM PRODUCED)
	DOLOMITE	5.13					0.001
	MAGNESITE	2.83					0.001

2C5	LEAD PRODUCTION (PER TONNE PRODUCT)
	IMPERIAL SMELT FURNACE (ISF) PRODUCTION	0.59
	DIRECT SMELTING PRODUCTION	0.25
	TREATMENT OF SECONDARY RAW MATERIALS	0.2
	DEFAULT EF	0.52
2C6	ZINC PRODUCTION (PER TONNE PRODUCT)
	WAELZ KILN	3.66
	PYROMETALLURGICAL	0.43
	DEFAULT EF	1.72

Section 9 (CTA) – Allowance in respect of fugitive emissions

Posted on September 4, 2020January 21, 2022 by admin_kmos

9. Allowance in respect of fugitive emissions

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 equal to 10 per cent of the total greenhouse gas emissions in respect of the tax period in respect of that activity.

[Section 9 substituted by section 96(1) of Act 34 of 2019 deemed effective on 1 June, 2019]

Section 8 (CTA) – Allowance for industrial process emissions

Posted on September 4, 2020January 21, 2022 by admin_kmos

8. Allowance for industrial process emissions

(1) A taxpayer that conducts an activity in respect of industrial process emissions that is listed in Schedule 2 in the column “Activity of 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 10 per cent of the total greenhouse gas emissions in respect of a tax period in respect of that activity.

[Subsection (2) substituted by section 95(1) of Act 34 of 2019 deemed effective on 1 June, 2019]

Section 7 (CTA) – Allowance for fossil fuel combustion

Posted on September 4, 2020January 21, 2022 by admin_kmos

Part II

Allowances

7. Basic tax-free allowance

(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 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 %” in Schedule 2 of the total percentage of greenhouse gas emissions in respect of a tax period in respect of that activity.

[Section 7 substituted by section 94(1) of Act 34 of 2019 deemed effective on 1 June, 2019]

Section 6 (CTA) – Calculation of amount of tax payable

Posted on September 4, 2020January 15, 2024 by admin_kmos

6. Calculation of amount of tax payable

(1) Subject to subsections (2) and (3), 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

in which formula-

(a) “X” represents the amount to be determined that must not be less than zero;

(b) “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);

(c) “S” represent an amount equal to the quantity of renewable electricity (kWh) purchased under a power purchase agreement multiplied by the renewable energy premium determined by the Minister by notice in the Gazette in respect of a tax period, until 31 December 2022; and

[Paragraph (c) substituted by section 63(1)(a) of Act 20 of 2021 deemed effective on 1 January 2021. EDITORS NOTE: Act 20 of 2021 as published states begins paragraph (c) with the words “”B” represent…” – since there is no “B” in the formula, it appears that “S” is the correct reference]

(d) “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;

(e) “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);

(f) “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;

(g) “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);

(h) “J” represents a number equal to the sum of the percentages of the allowances determined under sections 7, 8, 10, 11, 12 and 13 in respect of that tax period, subject to section 14;

[Paragraph (h) substituted by section 93(1) of Act 34 of 2019 deemed effective on 1 June, 2019]

(i) “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);

(j) “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

(k) “R” represents the rate of tax prescribed under section 5:

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.

[Subsection (1) amended by section 77(1)(a) of Act 2 of 2020 deemed effective on 1 January, 2020]

(2) The amount of tax payable by a taxpayer in respect of the generation of electricity from fossil fuels conducting activities under the IPCC codes 1A1 for energy industries (including heat and electricity recovery from Waste), 1A2 for manufacturing industries and construction (including heat and electricity recovery from Waste) and 1A4 for other sectors (including heat and electricity recovery from Waste) in respect of a tax period must be calculated in accordance with the formula:

X = A – B – C

in which formula-

(a) “X” represents the amount to be determined that must not be less than zero;

(b) “A” represents the amount of tax payable in respect of a tax period determined in terms of subsection (1);

(c) “B” represents an amount equal to the quantity of renewable electricity (kWh) purchased under a power purchase agreement multiplied by the renewable energy premium determined by the Minister by notice in the Gazette in respect of a tax period, until 31 December 2025; and

[Paragraph (c) substituted by section 63(1)(a) of Act 20 of 2021 and by section 39(1)(b) of Act 20 of 2022 effective on 1 January, 2023]

(d) “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 91 of 1964), paid in respect of a tax year, until 31 December 2025.

[Subsection (2) amended by section 39(1)(a) of TLA Act of 2022 effective on 1 January, 2023. Paragraph (d) substituted by section 39(1)(c) of Act 20 of 2022 effective on 1 January, 2023]

(3) The amount of tax payable by a taxpayer that is a petroleum refinery in respect of a tax period must be calculated in accordance with the formula-

X = A – (B x P)

in which formula-

(a) “X” represents the amount to be determined that must not be less than zero;

(b) “A” represents the amount of tax payable in respect of a tax period determined in terms of subsection (1);

[Paragraph (c) substituted by section 8(1) of Act 19 of 2022 and by section 9(1) of Act 19 of 2023 deemed effective on 1 January, 2023]

(d) “P” represents the total amount of petrol produced expressed in litres.

[Subsection (3) added by section 77(1)(b) of Act 23 of 2020 deemed effective on 1 January, 2020 – amendment probably supposed to be insertion of subsection (4) – subsection (3) already exists]

(4) For the purposes of this section “sequestrate” means-

(a) the process of storing a greenhouse gas in forestry plantations and harvested wood products within the operational control of the taxpayer in respect of fuel combustion emissions declared in terms of IPCC codes 1A2d for pulp, paper and print and 1A2j for wood and wood products in terms of section 4(1); or

(b) the process of storing a greenhouse gas in forestry plantations and harvested wood products within the operational control of the taxpayer in respect of fuel combustion emissions declared in terms of IPCC codes 1A2d for pulp, paper and print and 1A2j for wood and wood products or increasing the carbon content of a carbon reservoir other than the atmosphere in respect of fuel combustion emissions declared in terms of section 4(2)(a).

[Subsection (4) substituted by section 63(1)(b) of Act 20 of 2021 and by section 39(1)(d) of Act 20 of 2022 deemed effective on 1 January, 2022]

Section 5 (CTA) – Rate of tax

Posted on September 4, 2020January 15, 2024 by admin_kmos

5. Rate of tax

(1) The rate of the carbon tax on greenhouse gas emissions must, subject to subsections (2) and (3), be imposed at an amount of R159 per ton carbon dioxide equivalent of the greenhouse gas emissions of a taxpayer.

[Subsection (1) substituted by section 10(1) of Act 22 of 2020, by section 6(1) of Act 19 of 2021, by section 7(1) of Act 19 of 2022 and by section 8(1) of Act 19 of 2023 deemed effective on 1 January, 2023]

(2) The rate of tax specified in subsection (1) must be increased to the amount of-

(a) R159 for tax periods from 1 January 2023 until 31 December 2023;

(b) R190 for tax periods from 1 January 2024 until 31 December 2024; and

[Subsection (2) substituted by section 92(1) of Act 34 of 2019 and by section 38(1)(a) of Act 20 of 2022 effective on 1 January, 2023]

(2A) The rate of tax specified in subsection (1) must be increased to the amount of R308 for tax periods from 1 January 2026 until 31 December 2026.

[Subsection (2A) inserted by section 38(1)(b) of Act 20 of 2022 effective on 1 January, 2023]

(2B) The rate of tax specified in subsection (1) must be increased to the amount of-

(a) R347 for tax periods from 1 January 2027 until 31 December 2027;

(b) R385 for tax periods from 1 January 2028 until 31 December 2028 and

[Subsection (2B) inserted by section 38(1)(b) of Act 20 of 2022 effective on 1 January, 2023]

(2C) The rate of tax specified in subsection (1) must be increased to the amount of R462 for tax periods from 1 January 2030 until 31 December 2030.

[Subsection (2C) inserted by section 38(1)(b) of Act 20 of 2022 effective on 1 January, 2023]

(3) The rate of tax must be increased after 31 December 2030 by the amount announced by the Minister in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999 (Act 1 of 1999).

[Subsection (3) substituted by section 92(1) of Act 34 of 2019 and by section 38(1)(c) of Act 20 of 2022 effective on 1 January, 2023]

(4) The rate of tax specified in subsection (1) may be adjusted by the amount announced by the Minister in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999, (Act 1 of 1999), in 2025 and thereafter at three-year intervals to take into account the impact of exchange rate movements on the comparability of the rate to global carbon pricing.

[Subsection (4) added by section 38(1)(d) of Act 20 of 2022 effective on 1 January, 2023]

Section 4 (CTA) – Tax base

Posted on September 4, 2020January 21, 2022 by admin_kmos

4. Tax base

(1) Notwithstanding subsection (2), 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 an emissions determination methodology approved by the Department of Environmental Affairs.

[Subsection (1) substituted by section 91(1)(a) of Act 34 of 2019 deemed effective on 1 June, 2019]

(2) Where a taxpayer uses an emissions determination methodology in respect of the sum of the greenhouse gas emissions of a taxpayer in respect of a tax period—

(a) employing readily available statistical data on the intensity of processes (Activity data) and emission factors as specified in the “IPCC Guidelines For National Greenhouse Gas Inventories” (2006)); or

(b) employing the statistical data and emission factors as specified in paragraph (a) including country-specific emission factors,

in respect 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) “E” represents the number to be determined;

(ii) “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;

(iii) “B” represents the greenhouse gas emission factor in carbon dioxide equivalent per tonne that must be determined in accordance with the formula:

X = {[(C x 1) + (M x 23) + (N x 296)] x D}/Y

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 of TJ)” 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 1 of Schedule 1 with the number in the corresponding line of the column “CH₄ (KGCH₄ of 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;

[Item (dd) amended by section 91(1)(d) of Act 34 of 2019 deemed effective on 1 June, 2019]

(ee) “D” represents the net 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 NET VALUE (TJ/TONNE)” of that table;

[Item (ee) amended by section 91(1)(d) of Act 34 of 2019 and substituted by 91(1)(e) of Act 34 of 2019 both deemed effective on 1 June, 2019]

(ff) “Y” represents the number 1000;

[Subparagraph graph (iii) amended by section 91(1)(c) of Act 34 of 2019 deemed effective on 1 June, 2019. Item (ff) added by section 91(1)(d) of Act 34 of 2019 deemed effective on 1 June, 2019]

(b) 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) “F” represents the number to be determined;

(ii) “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

(iii) “Q” represents the greenhouse gas emission factor in carbon dioxide equivalent per tonne or cubic metres—

(aa) in the case of oil and natural gas, that must be determined in accordance with the formula:

X = [(C x 1) + (M x 23) + (N x 296)] x Y

in which formula—

(a) “X” represents the number to be determined;

(b) “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;

(c) “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;

(d) “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;

(e) “Y” represents the number 1000; and

(bb) in the case of coal mining and handling, that must be determined in accordance with the formula:

X = (M x D x 23) x Y

in which formula—

(a) “X” represents the number to be determined;

(b) “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;

(d) “Y” represents the number 1000; and

[Item (iii) substituted by section 91(1)(f) of Act 34 of 2019 deemed effective on 1 June, 2019]

(c) 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) “P” represents the amount to be determined that must not be less than zero;

(ii) “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

(iii) “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;

(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/PRODUCT” in Table 3 of Schedule 1 with the number in the corresponding line of the column “tonneCO₂/tonne product” of that table;

[Item (bb) substituted by section 91(1)(g) of Act 34 of 2019 deemed effective on 1 June, 2019]

(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 “tonneCH₄/tonne product” of that table;

[Item (cc) substituted by section 91(1)(g) of Act 34 of 2019 deemed effective on 1 June, 2019]

(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 “tonneN₂O/ tonne product” of that table;

[Item (dd) substituted by section 91(1)(g) of Act 34 of 2019 deemed effective on 1 June, 2019]

(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 “tonneC₂F₆/tonne product” of that table;

[Item (ee) substituted by section 91(1)(g) of Act 34 of 2019 deemed effective on 1 June, 2019]

(ff) “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 “tonneCF₄/tonne product” of that table; and

[Item (ff) substituted by section 91(1)(g) of Act 34 of 2019 deemed effective on 1 June, 2019]

(gg) “Section” 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 “tonneSF₆/tonne product” of that table.

[Item (gg) substituted by section 91(1)(g) of Act 34 of 2019 deemed effective on 1 June, 2019]

[Subsection (2) amended by section 91(1)(b) of Act 34 of 2019 deemed effective on 1 June, 2019]

KMOS

Category: Carbon Tax Act 15 of 2019

Carbon Tax Act Citation

Schedule 3 (CTA)

Schedule 2 (CTA)

Schedule 1 (CTA)

Section 9 (CTA) – Allowance in respect of fugitive emissions

Section 8 (CTA) – Allowance for industrial process emissions

Section 7 (CTA) – Allowance for fossil fuel combustion

Section 6 (CTA) – Calculation of amount of tax payable

Section 5 (CTA) – Rate of tax

Section 4 (CTA) – Tax base