“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 gas emissions;

(b)     in relation to an activity that is differentiated from other activities by means of a product, a type of fuel or a technology; and

(c)     compared against the quantity of greenhouse gas emissions,

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 physically 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 of 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;

(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);

(e)     a municipality which falls within a category listed in section 155(1) of the Constitution of the Republic of South Africa, 1996, and which is an organ of state within the local sphere of government exercising legislative and executive authority within an area determined in terms of the Local Government: Municipal Demarcation Act, 1998 (Act 27 of 1998);

[Paragraph (e) added by section 89(1) of Act 34 of 2019 deemed effective on 1 June, 2019]

“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.