Category it is at depth
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:-
TABLE OF CONTENTS
Part I
Definitions and general provisions relating to imposition of carbon tax
Section 2 – Imposition of carbon tax
Section 3 – Persons subject to tax
Section 6 – Calculation of amount of tax payable
Part II
Allowances
Section 7 – Basic tax-free allowance
Section 8 – Allowance for industrial process emissions
Section 9 – Allowance in respect of fugitive emissions
Section 10 – Trade exposure allowance
Section 11 – Performance allowance
Section 12 – Carbon budget allowance
Part III
Limitation of allowances
Section 14 – Limitation of sum of allowances
Part IV
Administration, tax period and payment of tax
Part V
Miscellaneous
Section 20 – Amendment of laws
Part I
Definitions and general provisions relating to imposition of carbon tax
1. Definitions
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-
(a) the release of greenhouse gases or their precursors; or
(b) the release of greenhouse gases and their precursors,
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 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.
2. Imposition of carbon tax
There must be levied and collected for the benefit of the National Revenue Fund, a tax to be known as the carbon tax.
3. Persons subject to tax
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, equal to or 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.
[Section 3 amended by section 90(1) of Act 34 of 2019 deemed effective on 1 June, 2019]
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;
(c) “D” represents the density factor for coal mining and handling methane emissions (0.67 x 10-6 Gg/m3);
(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]
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
(c) R236 for tax periods from 1 January 2025 until 31 December 2025.
[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
(c) R424 for tax periods from 1 January 2029 until 31 December 2029.
[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]
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);
(c) “B” represents an amount of 0.66 cents per litre;
[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]
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]
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]
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]
10. Trade exposure allowance
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.
11. Performance allowance
(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:
Z = (A of B – C) x D
in which formula-
(a) “Z” represents the percentage to be determined that must not be less than zero;
(b) “A” represents-
(i) the sector or subsectionector 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) “B” represents the measured and verified greenhouse gas emissions intensity of a taxpayer in respect of a tax period;
(d) “C” represents the number one; and
(e) “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.
12. Carbon budget allowance
(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 from 1 January 2021 to 31 December 2024, must receive an additional allowance of five per cent of the total greenhouse gas emissions in respect of a tax period.
[Subsection (1) substituted by section 64(1) of Act 20 of 2021 and by section 66(1) of Act 17 of 2023 deemed effective on 1 January 2023]
(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).
13. Offset allowance
(1) Subject to subsection (2), a taxpayer may 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.
[Subsection (1) substituted by section 97(1) of Act 34 of 2019 deemed effective on 1 June, 2019]
(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 of Sector” with the percentage in the corresponding line of the column “Offsets allowance %” in Schedule 2.
Part III
Limitation of allowances
14. Limitation of sum of allowances
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
15. Administration
(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.
16. Tax period
(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 commencing on 1 January of each year and ending on 31 December of that year.
17. Payment of tax
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.
Part V
Miscellaneous
18. Reporting
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-
(a) the total amount of greenhouse gas emissions reported in respect of which taxpayers are liable for the carbon tax; and
(b) the amount of carbon tax collected.
19. Regulations
The Minister must make regulations in respect of-
(a) the sector or subsectionector greenhouse gas emissions intensity benchmark for the purposes of symbol “A” in section 11(1);
(b) the manner of determining the amount of the trade exposure allowance contemplated in section 10; and
(c) carbon offsets contemplated in section 13 regarding-
(i) the projects or activities in respect of which an offset is generated;
(ii) the limitation on the carbon offset allowance;
(iii) offset duration periods;
(iv) the institution, board or body that must administer the offset allowance;
(v) the powers and responsibilities of the institution, board or body contemplated in subparagraph (iv);
(iv) the procedure that must be followed in claiming the offset allowance;
(vi) the records that must be kept in respect of administering the offset allowance; and
(vii) any other matter necessary for the regulation of the utilisation of the carbon offsets.
20. Amendment of laws
The Customs and Excise Act, 1964 (Act No. 91 of 1964), is hereby amended to the extent set out in Schedule 3.
21. Short title and commencement
This Act is called the Carbon Tax Act, 2019, and operational on on 1 June 2019.
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/103M3 TOTAL 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/106M3 TOTAL OIL PRODUCTION) |
|||
1.B.2.b.iii.2 |
FUGITIVES |
1.40E-05 to 8.20E-05 |
3.80E-04 to 2.30E-03 |
N/A |
1.B.2.b.ii |
FLARING |
0.0012 |
0.00000076 |
0.000000021 |
GAS PROCESSING (Gg/106M3 RAW GAS FEED) |
||||
1.B.2.b.iii.3 |
SWEET GAS PLANTS—FUGITIVES |
1.50E-04 to 3.20E-04 |
4.80E-04 to 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 CO2 VENTING |
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-05 to 3.20E-04 |
1.50E-04 to 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 CO2 VENTING |
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/106M3 OF UTILITY SALES) |
|||
1.B.2.b.iii.5 |
ALL |
0.000051 |
0.0011 |
ND |
1B2b |
NATURAL GAS LIQUIDS TRANSPORT (Gg/ 103M3 CONDENSATE AND PENTANES PLUS) |
|||
1.B.2.a.iii.3 |
CONDENSATE |
0.0000000072 |
0.00000011 |
|
1.B.2.a.iii.3 |
LIQUEFIED PETROLEUM GAS (Gg/103M3 LPG) |
0.00000043 |
N/A |
2.2 0E-12 |
1.B.2.a.iii.3 |
LIQUEFIED NATURAL GAS (Gg/106M3 MARKETABLE GAS) |
ND |
ND |
ND |
1B2a |
OIL |
|||
1B2a |
OIL PRODUCTION (Gg/ 103M3 CONVENTIONAL OIL PRODUCTION) |
|||
1.B.2.a.iii.2 |
CONVENTIONAL OIL—FUGITIVES (ONSHORE) |
1.10E-10 to 2.60E-07 |
1.50E-09 to 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/ 103M3 HEAVY 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/ 103M3 THERMAL 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/103M3 SYNTHETIC 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/103M3 TOTAL 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/103M3 OIL UPGRADED) |
|||
1.B.2.a.iii.2 |
ALL |
ND |
ND |
ND |
1B2a |
OIL TRANSPORT (Gg/103M3 OIL TRANSPORTED BY PIPELINE) |
|||
1.B.2.a.iii.3 |
PIPELINES |
0.00000000049 |
0.0000000054 |
N/A |
1B2a |
OIL TRANSPORT (Gg/103M3 OIL TRANSPORTED BY TANKER TRUCK) |
|||
1.B.2.a.i |
TANKER TRUCKS AND RAIL CARS—VENTING |
0.0000000023 |
0.000000025 |
N/A |
OIL TRANSPORT (Gg/ 103M3 OIL TRANSPORTED BY TANKER SHIPS) |
||||
1.B.2.a.i |
LOADING OFF-SHORE PRODUCTION ON TANKER SHIPS—VENTING |
ND |
ND |
ND |
1B2a |
OIL REFINING (Gg/ 103M3 OIL 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 |
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+CO2 FEEDSTOCK) |
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 |
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 |
Process emissions allow- |
Fugitive emissions allow- |
Trade exposure allow- |
Per- |
Carbon budget allow- |
Offsets allow- |
Maxi- |
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 |
SF6 and 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-CO2 Emissions 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 NOX and 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 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.”.