“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;

“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;

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

“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;

“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;

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

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

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

“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 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;