Editor – CTA

Category it is at depth

Category: ARRANGEMENT OF SECTIONS (CTA)

Post title: Carbon Tax Act Citation

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

Please remember to periodically “Check for Updates”!

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:-



Post title: Carbon Tax Act - Index

TABLE OF CONTENTS

Part I

Definitions and general provisions relating to imposition of carbon tax

Section 1 – Definitions

Section 2 – Imposition of carbon tax

Section 3 – Persons subject to tax

Section 4 – Tax base

Section 5 – Rate of 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

Section 13 – Offset allowance

Part III

Limitation of allowances

Section 14 – Limitation of sum of allowances

Part IV

Administration, tax period and payment of tax

Section 15 – Administration

Section 16 – Tax period

Section 17 – Payment of tax

Part V

Miscellaneous

Section 18 – Reporting

Section 19 – Regulations

Section 20 – Amendment of laws

Section 21 – Short title and commencement

Schedule 1

Schedule 2

Schedule 3


Category: Section 1 (CTA) - Definitions

Post title: Section 1 (CTA) - Definitions

Part I


 Definitions and general provisions relating to imposition of carbon tax


1. Definitions


In this Act, unless the context otherwise indicates-



Post title: "Allowance" definition of section 1 of CTA

“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;



Post title: "Carbon budget" definition of section 1 of CTA

“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;



Post title: "Carbon dioxide (CO2) equivalent" definition of section 1 of CTA

“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;



Post title: "Carbon tax" definition of section 1 of CTA

“carbon tax” means a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions imposed in terms of section 2;



Post title: "Combustion" definition of section 1 of CTA

“combustion” means the exothermic reaction of a fuel with oxygen;



Post title: "Commissioner" definition of section 1 of CTA

“Commissioner” means the Commissioner for the South African Revenue Service;



Post title: "Emission factor" definition of section 1 of CTA

“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;



Post title: "Emissions" definition of section 1 of CTA

“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;



Post title: "Emissions intensity" definition of section 1 of CTA

“emissions intensity” means an indicator of the result of the measurement of the quantity of greenhouse gas emissions in relation to an activity;



Post title: "Emissions intensity benchmark" definition of section 1 of CTA

“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;



Post title: "Fugitive emissions" definition of section 1 of CTA

“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;



Post title: "Greenhouse gas" definition of section 1 of CTA

“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);



Post title: "Industrial process" definition of section 1 of CTA

“industrial process” means a manufacturing process that chemically or physically transforms materials;



Post title: "IPCC" definition of section 1 of CTA

“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;



Post title: "IPCC code" definition of section 1 of CTA

“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;



Post title: "Minister" definition of section 1 of CTA

“Minister” means the Minister of Finance;



Post title: "Person" definition of section 1 of CTA

“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]



Post title: "Taxpayer" definition of section 1 of CTA

“taxpayer” means a person liable for the carbon tax in terms of section 3; and



Post title: "Tax period" definition of section 1 of CTA

“tax period” means a period in respect of which tax is payable as prescribed under section 16.


Category: Section 2 (CTA) - Imposition of carbon tax

Post title: Section 2 (CTA) - Imposition of carbon tax

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.


Category: Section 3 (CTA) - Persons subject to tax

Post title: Section 3 (CTA) - Persons subject to 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]


Category: Section 4 (CTA) - Tax base

Post title: Section 4 (CTA) - Tax base

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]


Category: Section 5 (CTA) - Rate of tax

Post title: Section 5 (CTA) - Rate of tax

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]


Category: Section 6 (CTA) - Calculation of amount of tax payable

Post title: Section 6 (CTA) - Calculation of amount of tax payable

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]


Category: Section 7 (CTA) - Allowance for fossil fuel combustion

Post title: Section 7 (CTA) - Allowance for fossil fuel combustion

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]


Category: Section 8 (CTA) - Allowance for industrial process emissions

Post title: Section 8 (CTA) - Allowance for industrial process emissions

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]


Category: Section 9 (CTA) - Allowance in respect of fugitive emissions

Post title: Section 9 (CTA) - Allowance in respect of fugitive emissions

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]


Category: Section 10 (CTA) - Trade exposure allowance

Post title: Section 10 (CTA) - Trade exposure allowance

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.


Category: Section 11 (CTA) - Performance allowance

Post title: Section 11 (CTA) - Performance allowance

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.


Category: Section 12 (CTA) - Carbon budget allowance

Post title: Section 12 (CTA) - Carbon budget allowance

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).


Category: Section 13 (CTA) - Offset allowance

Post title: Section 13 (CTA) - Offset allowance

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.


Category: Section 14 (CTA) - Limitation of sum of allowances

Post title: Section 14 (CTA) - Limitation of sum of allowances

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.


Category: Section 15 (CTA) - Administration

Post title: Section 15 (CTA) - Administration

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.


Category: Section 16 (CTA) - Tax period

Post title: Section 16 (CTA) - Tax period

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.


Category: Section 17 (CTA) - Payment of tax

Post title: Section 17 (CTA) - Payment of tax

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.


Category: Section 18 (CTA) - Reporting

Post title: Section 18 (CTA) - Reporting

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.


Category: Section 19 (CTA) - Regulations

Post title: Section 19 (CTA) - Regulations

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.


Category: Section 20 (CTA) - Amendment of laws

Post title: Section 20 (CTA) - Amendment of laws

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.


Category: Section 21 (CTA) - Short title and commencement

Post title: Section 21 (CTA) - Short title and commencement

21. Short title and commencement

This Act is called the Carbon Tax Act, 2019, and operational on on 1 June 2019.


Category: Schedule 1 (CTA)

Post title: Schedule 1 (CTA)

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 (M/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/103MTOTAL 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/106MTOTAL 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/106MRAW 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 COVENTING

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 COVENTING

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/106MOF UTILITY SALES)

1.B.2.b.iii.5

ALL

0.000051

0.0011

ND

1B2b

NATURAL GAS LIQUIDS TRANSPORT (Gg/ 103MCONDENSATE AND PENTANES PLUS)

1.B.2.a.iii.3

CONDENSATE

0.0000000072

0.00000011

1.B.2.a.iii.3

LIQUEFIED PETROLEUM GAS (Gg/103MLPG)

0.00000043

N/A

2.2 0E-12

1.B.2.a.iii.3

LIQUEFIED NATURAL GAS (Gg/106MMARKETABLE GAS)

ND

ND

ND

1B2a

OIL

1B2a

OIL PRODUCTION (Gg/ 103MCONVENTIONAL 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/ 103MHEAVY 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/ 103MTHERMAL 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/103MSYNTHETIC 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/103MTOTAL 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/103MOIL UPGRADED)

1.B.2.a.iii.2

ALL

ND

ND

ND

1B2a

OIL TRANSPORT (Gg/103MOIL TRANSPORTED BY PIPELINE)

1.B.2.a.iii.3

PIPELINES

0.00000000049

0.0000000054

N/A

1B2a

OIL TRANSPORT (Gg/103MOIL TRANSPORTED BY TANKER TRUCK)

1.B.2.a.i

TANKER TRUCKS AND RAIL CARS—VENTING

0.0000000023

0.000000025

N/A

OIL TRANSPORT (Gg/ 103MOIL TRANSPORTED BY TANKER SHIPS)

1.B.2.a.i

LOADING OFF-SHORE PRODUCTION ON TANKER SHIPS—VENTING

ND

ND

ND

1B2a

OIL REFINING (Gg/ 103MOIL 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+COFEEDSTOCK)

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


Category: Schedule 2 (CTA)

Post title: Schedule 2 (CTA)

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

SFand 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-COEmissions 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 NOand NH3

N/A

60

0

0

10

5

5

10

90

5B

Other (please specify)

None

60

0

0

10

5

5

10

90


Category: Schedule 3 (CTA)

Post title: Schedule 3 (CTA)

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.”.