MPRAA Index

Posted on October 11, 2020January 19, 2024 by admin_kmos

ARRANGEMENT OF SECTIONS

[Arrangement of Sections substituted by section 32(1) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]

Part I
Interpretation

Section 1 – Definitions

Part II
Registration

Section 2 – Registration

Section 3 – Cancellation of registration

Section 4 – Election for unincorporated body of persons

Part III
Estimates, returns, payments, adjusted estimates, refunds and records

Section 5 – Estimates, returns and payments

Section 5A – Adjustments of estimates

Section 6 – Payments and returns

Section 6A – Refunds

Section 7 – Repealed

Section 8 – Maintenance of records

Part IV

Repealed

Section 9 – Repealed

Section 10 – Repealed

Section 11 – Repealed

Part V
Penalties and interest

Section 13 – Repealed

Section 14 – Penalty for underpayment as a result of underestimation of royalty payable

Section 15 – Repealed

Section 16 – Interest

Part VI
Miscellaneous

Section 17 – Administration of Act

Section 18 – Repealed

Section 19 – Reporting, secrecy and disclosure

Section 20 – Regulations

Section 21 – Short title and commencement

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

MPRAA Citation

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

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

Please remember to periodically “Check for Updates”!

MINERAL AND PETROLEUM RESOURCES ROYALTY (ADMINISTRATION) ACT 29 OF 2008

(English text signed by the President)

[Assented To 21 November, 2008]

(Date Of Commencement: 1 May, 2009)

as amended by

Taxation Laws Second Amendment Act 18 of 2009

Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010

Tax Administration Act 28 of 2011

Tax Administration Laws Amendment Act 21 of 2012

Tax Administration Laws Amendment Act 39 of 2013

Tax Administration Laws Amendment Act 23 of 2015

Tax Administration Laws Amendment Act 16 of 2016

Latest 2024 Live Updates: COMPLETED!

Tax Administration Laws Amendment Act 18 of 2023

ACT

To provide for the administration of matters in connection with the imposition of a royalty on the transfer of mineral resources and for matters connected therewith.

MPRA Index

Posted on October 11, 2020March 7, 2025 by admin_kmos

ARRANGEMENT OF SECTIONS

Section 1 – Definitions

Section 2 – Imposition of royalty

Section 3 – Determination of royalty

Section 4 – Royalty formulae

Section 5 – Earnings before interest and taxes

Section 6 – Gross sales

Section 6A – Application of Schedule 2

Section 7 – Small business exemption

Section 8 – Exemption for sampling

Section 8A – Rollover relief for transfers between extractors

Section 9 – Rollover relief for disposals involving going concerns

Section 10 – Transfer involving body of unincorporated persons

Section 11 – Arm’s length transactions

Section 12 – General anti-avoidance rule

Section 13 – Conclusion of fiscal stability agreements

Section 14 – Terms and conditions of fiscal stability agreements

Section 15 – Foreign currency

Section 16 – Transitional credits

Section 17 – Act binding on State and application of other laws

Section 18 – Short title and commencement

Schedule 1

Schedule 2

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

MPRA Citation

Posted on October 11, 2020February 19, 2025 by admin_kmos

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

Please remember to periodically “Check for Updates”!

MINERAL AND PETROLEUM RESOURCES ROYALTY ACT 28 OF 2008

[ASSENTED TO 17 NOVEMBER, 2008]
(Date of commencement: 1 November, 2009)

(English text signed by the President)

as amended by

Taxation Laws Amendment Act 17 of 2009

Taxation Laws Amendment Act 7 of 2010

Taxation Laws Amendment Act 24 of 2011

Taxation Laws Amendment Act 31 of 2013

Tax Administration Laws Amendment Act 39 of 2013

Taxation Laws Amendment Act 15 of 2016

Taxation Laws Amendment Act 23 of 2018

Latest 2025 Live Updates: COMPLETED!

Taxation Laws Amendment Act 42 of 2024

ACT

To impose a royalty on the transfer of mineral resources and to provide for matters connected therewith.

Carbon Tax Act – Index

Posted on October 11, 2020February 19, 2025 by admin_kmos

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

Carbon Tax Act Citation

Posted on October 11, 2020February 19, 2025 by admin_kmos

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 2025 Live Updates: COMPLETED!

Taxation Laws Amendment Act 42 of 2024

Rates and Monetary Amounts and Amendment of Revenue Laws Act 45 of 2024

ACT

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

PREAMBLE

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

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

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

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

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

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

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

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

Schedule 3 (CTA)

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

SCHEDULE 3

(Section 20)

1. Amendment of section 1 of Act 91 of 1964, as amended by section 1 of Act 95 of 1965, section 1 of Act 57 of 1966, section 1 of Act 105 of 1969, section 1 of Act 98 of 1970, section 1 of Act 71 of 1975, section 1 of Act 112 of 1977, section 1 of Act 110 of 1979, sections 1 and 15 of Act 98 of 1980, section 1 of Act 89 of 1984, section 1 of Act 84 of 1987, section 32 of Act 60 of 1989, section 51 of Act 68 of 1989, section 1 of Act 59 of 1990, section 1 of Act 19 of 1994, section 34 of Act 34 of 1997, section 57 of Act 30 of 1998, section 46 of Act 53 of 1999, section 58 of Act 30 of 2000, section 60 of Act 59 of 2000, section 113 of Act 60 of 2001, section 131 of Act 45 of 2003, section 66 of Act 32 of 2004, section 85 of Act 31 of 2005, section 7 of Act 21 of 2006, section 10 of Act 9 of 2007, section 4 of Act 36 of 2007, section 22 of Act 61 of 2008 and section 1 of Act 32 of 2014.—Section 1 of the Customs and Excise Act, 1964, is hereby amended by the insertion in subsection (1) after the definition of “bulk goods terminal operator” of the following definition:

“ ‘Carbon Tax Act’ means an Act of Parliament that makes provision for a carbon tax;”.

2. Amendment of section 54A of Act 91 of 1964, as inserted by section 139 of Act 45 of 2003 and renumbered by section 32 of Act 16 of 2004.—The following section is hereby substituted for section 54A of the Customs and Excise Act, 1964:

“ Imposition of environmental levy

54A A levy known as the environmental levy shall be-

(a) leviable on such imported goods and goods manufactured in the Republic as may be specified in any item of Part 3 of Schedule No.1; and

(b) collected and paid in respect of carbon tax imposed in terms of the Carbon Tax Act, 2019.”.

Schedule 2 (CTA)

Posted on September 4, 2020February 19, 2025 by admin_kmos

SCHEDULE 2

[Schedule 2 substituted by section 99 of Act 34 of 2019 and amended by section 65(1) of Act 20 of 2021 and by section 64(1) of Act 42 of 2024 deemed effective on 1 January 2024]


PCC 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
1B1civ	Coal to liquids
1B1civ	Coal to liquids – syngas	none	60	0	10	10	5	5	5	95
1B1civ	Coal to liquids – syngas (H2)	none	60	0	10	10	5	5	5	95
1B1civ	Coal to liquids – SNG (synthetic natural gas)	none	60	0	10	10	5	5	5	95
1B1civ	Gas to liquids (Tonne Ghg/Tj Natural Gas Input)	none	60	0	10	10	5	5	5	95
1B2	Oil and Natural Gas
1B2a	Oil	none	60	0	10	10	5	5	5	95
1B2ai	Venting	none	60	0	10	10	5	5	5	95
1B2aii	Flaring	none	60	0	10	10	5	5	5	95
1B2aiii	All other	none	60	0	10	10	5	5	5	95
1B2b	Natural Gas	none	60	0	10	10	5	5	5	95
1B2bi	Venting	none	60	0	10	10	5	5	5	95
1B2bii	Flaring	none	60	0	10	10	5	5	5	95
1B2biii	All other	none	60	0	10	10	5	5	5	95
1B3	Other Emissions from Energy Production
1B3a	Coal-to-liquids processes	none	60	0	10	10	5	5	5	95
1B3b	Gas-to-liquids processes	none	60	0	10	10	5	5	5	95
1B3c	Gas-to-chemicals processes	none	60	0	10	10	5	5	5	95
1C	Carbon Dioxide Transport and Storage
1C1	Transport of CO₂	none	60	0	10	10	5	5	5	95
1C1a	Pipelines	10 000 tons CO₂/year	60	0	10	10	5	5	5	95
1C1b	Ships	10 000 tons CO₂/year	60	0	10	10	5	5	5	95
1C1c	Other (please specify)	10 000 tons CO₂/year	60	0	10	10	5	5	5	95
1C2	Injection and Storage
1C2a	Injection	10 000 tons CO₂/year	60	0	10	10	5	5	5	95
1C2b	Storage	10 000 tons CO₂/year	60	0	10	10	5	5	5	95
1C3	Other	N/A	60	0	10	10	5	5	5	95

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

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

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

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

Schedule 1 (CTA)

Posted on September 4, 2020February 19, 2025 by admin_kmos

SCHEDULE 1

TABLE 1
FUEL COMBUSTION EMISSION FACTORS
STATIONARY SOURCE CATEGORY

[Table 1 amended by section 98 of Act 34 of 2019 and substituted by section 63(1)(a) of Act 42 of 2024 deemed effective on 1 January 2024]


				DEFAULT NET CALORIFIC VALUE (TJ/TONNE)
FUEL TYPE	CO₂₍KGCO₂/TJ)	CH₄₍KGCH₄/ TJ)	N₂O (KGN₂O/TJ)	NET CALORIFIC VALUE	LOWER LIMIT OF THE 95% CONFIDENCE INTERVAL	UPPER LIMIT OF THE 95% CONFIDENCE INTERVAL
ACETYLENE	67 870	N/A	N/A	0.049818	N/A	N/A
ANTHRACITE	98 300	1	1.5	0.0267	0.0216	0.0322
AVIATION GASOLINE	65 752	3	0.6	0.0475	0.0425	0.0475
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
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	74 638	3	0.6	0.043	0.0414	0.0433
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	73 463	3	0.6	0.0433	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	64 852	1	0.1	0.0463	0.0448	0.0522
LUBRICANTS	73 300	3	0.6	0.0402	0.0335	0.0423
METHANE RICH GAS (MRG)	54 888	1	0.1	0.048	0.0465	0.0504
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	0.0192	0.0192	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	64 640	3	0.6	0.049	0.0424	0.049
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	72 430	3	0.6	0.0439	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
REFUSE DERIVED FUEL	83 000	30	4	0.01	0.007	0.018
RESIDUAL FUEL OIL (HEAVY FUEL OIL)	73 090	3	0.6	0.043	0.0398	0.0443
SAWDUST	0	30	4	0.0116	0.0059	0.023
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
WASTE TYRES	85 000	1	1.5	0.0325	N/A	N/A
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


				DEFAULT NET CALORIFIC VALUE (TJ/TONNE)
FUEL TYPE	CO₂₍KGCO₂/TJ)	CH₄₍KGCH₄/TJ)	N₂O (KGN₂O/TJ)	NET CALORIFIC VALUE	LOWER LIMIT OF THE 95% CONFIDENCE INTERVAL	UPPER LIMIT OF THE 95% CONFIDENCE INTERVAL
AVIATION GASOLINE	65 752	0.5	2	0.0475	0.0425	0.0475
BIODIESEL	0	4.15	28.6	0.027	N/A	N/A
BIOGASOLINE	0	3.5	5.7	0.027	N/A	N/A
COMPRESSED NATURAL GAS	56 100	92	3	N/A	N/A	N/A
DIESEL	74 638	4.15	28.6	0.0430	0	0
DIESEL — (OCEAN-GOING SHIPS)	74 100	7	2	0.0381	0	0
DIESEL — OFFROAD	74 100	3.9	3.9	0.0381	N/A	N/A
DIESEL — RAIL	74 100	4.15	28.6	0.0381	0	0
JET KEROSENE	73 463	0.5	2	0.0433	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	64 852	62	0.2	0.0463	0.0448	0.0522
LUBRICANTS	73 300	3	0.6	0.0402	0.0335	0.0423
METHANE RICH GAS (MRG)	54 888	92	3	0.048	0.0465	0.0504
NATURAL GAS	56 100	92	3	0.048	0.0465	0.0504
(PARAFFIN) OTHER KEROSENE	64 640	3	0.6	0.0490	0.0424	0.0490
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	72 430	3.5	5.7	0.0439	0.0425	0.0448
PETROL-OXIDATION CATALYST	69 300	25	8	0.0443	N/A	N/A
PETROL-UNCONTROLLED	69 300	33	3.2	0.0443	N/A	N/A
REFINERY GAS	57 600	1	0.1	0.0495	0.0475	0.0506
REFUSE DERIVED FUEL	83 000	N/A	N/A	N/A	N/A	N/A
RESIDUAL FUEL OIL— (HEAVY FUEL OIL)	73 090	7	2	0.0473	0.0398	0.0473
SAWDUST	0	N/A	N/A	N/A	N/A	N/A
SUB-BITUMINOUS COAL	96 100	2	1.5	0.0192	0.0115	0.026
WASTE TYRES	85 000	N/A	N/A	N/A	N/A	N/A
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 and by section 63(1)(b) of Act 42 of 2024 deemed effective on 1 January 2024(as far as it relates to: IPCC Codes 1B1cii (Charcoal production), 1B1ciii (Biochar production), 1B1ci (Coke production), 1B1civ (Coal to Liquids – Syngas; Coal to Liquids – Syngas/H₂; Coal to Liquids – SNG synthetic natural gas, and Gas to liquids), 1.B.2.a.i (Loading Off-Shore Production On Tanker Ships – Without VRU – All; Loading Off-Shore Production On Tanker Ships – With VRU – All), and 1.B.2.a.iii.4 (All, the factors include fugitive equipment leaks, flaring, storage of crude oil, handling and calcination.) Section 63(1)(b) amendments that are not provided for under subsection (3) are deemed effective on 1 June 2019]


IPCC Code	SOURCE CATEGORY ACTIVITY	Fugitive	Emission	Factors
		CO₂	CH₄	N₂O
1B1	SOLID FUELS (M3/TONNE)
1B1a	COAL MINING AND HANDLING
1B1ai	UNDERGROUND COAL MINING	0.077	0.77
	UNDERGROUND POST-MINING (HANDLING & TRANSPORT)	0.018	0.18
1B1aii	SURFACE COAL MINING	N/A	0
	SURFACE POST-MINING (STORAGE AND TRANSPORT)	N/A	0
1B1C	SOLID FUEL TRANSFORMATION
1B1ci	COKE PRODUCTION (per coke produced)(tonne GHG/tonne coke)	ND	4.9*10^-8	ND
1B1c2	CHARCOAL PRODUCTION (FUEL WOOD INPUT)(kgCH₄/TJ)	N/A	300
1B1c2	CHARCOAL PRODUCTION (CHARCOAL PRODUCED)(kgCH₄/TJ)	N/A	1000
1B1cii	CHARCOAL PRODUCTION (PER CHARCOAL PRODUCED)(TONNE GHG/TONNE CHARCOAL)	0	0.0000403	8*^10-8
1B1Ciii	BIOCHAR PRODUCTION (PER BIOCHAR PRODUCED)(TONNE GHG/TONNE BIOCHAR)	0	0.00003	ND
1B1civ	COAL TO LIQUIDS (tonne GHG/TJ total output)
1B1civ	COAL TO LIQUIDS – SYNGAS	55	0.0061	0
1B1civ	COAL TO LIQUIDS – SYNGAS/H₂	55	0.0061	0
1B1civ	COAL TO LIQUIDS – SNG (SYNTHETIC NATURAL GAS)	78	0.0061	0
1B1civ	GAS TO LIQUIDS (TONNE GHG/TJ NATURAL GAS INPUT)	12.73	ND	ND
1B2	OIL AND NATURAL GAS (Gg/10³M³TOTAL OIL PRODUCTION)
	OIL TRANSPORT (TONNE/10³M³OIL LOADED ONTO TANKER SHIPS)
1B2ai	LOADING OFFSHORE PRODUCTION ON TANKER SHIPS – WITHOUT VRU – ALL	ND	0.065	ND
1B2ai	LOADING OFFSHORE PRODUCTION ON TANKER SHIPS – WITH VRU – ALL	ND	0.040	ND
1B2a	OIL REFINING (TONNE/10³M³OIL REFINED)
1B2aiii4	All (THE FACTORS INCLUDE FUGITIVE EQUIPMENT LEAKS, FLARING, STORAGE OF CRUDE OIL, HANDLING AND CALCINATION)	5.85	2.610^-6to 4.110^-5	8.77*10^-5
1B2b	NATURAL GAS (Gg/10³M³TOTAL OIL PRODUCTION)
1B2b	FLARING AND VENTING
1.B.2.b.ii	WELL DRILLING	0.0000001	0.000000033	ND
1.B.2.b.ii	WELL TESTING	0.000009	0.000000051	0.000000000068
1.B.2.b.ii	WELL SERVICING	0.0000000019	0.00000011	ND
1B2b	GAS PRODUCTION (Gg/10⁶M³TOTAL OIL PRODUCTION)
1.B.2.b.iii.2	FUGITIVES	1.40E^-05to 8.20E^-05	3.80E^-04to 2.30E^-03	N/A
1.B.2.b.ii	FLARING	0.0012	0.00000076	0.000000021
	GAS PROCESSING (Gg/ 10⁶M³RAW GAS FEED)
1.B.2.b.iii.3	SWEET GAS PLANTS—FUGITIVES	1.50E^-04to 3.20E^-04	4.80E^-04to 1.03E^-03	N/A
1.B.2.b.ii	SWEET GAS PLANTS—FLARING	0.0018	0.0000012	0.000000025
1.B.2.b.iii.3	SOUR GAS PLANTS—FUGITIVES	0.0000079	0.000097	N/A
1.B.2.b.ii	SOUR GAS PLANTS—FLARING	0.0036	0.0000024	0.000000054
1.B.2.b.i	SOUR GAS PLANTS —RAW CO₂VENTING	0.063	N/A	N/A
1.B.2.b.iii.3	DEEP CUT EXTRACTION—FUGITIVES	0.0000016	0.000011	N/A
1.B.2.b.ii	DEEP CUT EXTRACTION—FLARING	0.00011	0.000000072	0.000000012
1.B.2.b.iii.3	DEFAULT—FUGITIVES	1.20E^-05to 3.20E^-04CO₂	1.50E^-04to 1.03E^-03CH₄	N/A N₂O
1.B.2.b.ii	DEFAULT—FLARING	0.003	0.000002	0.000000033
1.B.2.b.i	DEFAULT—RAW CO₂VENTING	0.04	N/A	N/A
1B2b	GAS TRANSMISSION & STORAGE (Gg-CO₂/year/km
1.B.2.b.iii.4	TRANSMISSION—FUGITIVES	0.000016	0.0025	N/A
1.B.2.b.i	TRANSMISSION—VENTING	0.0000085	0.0010	N/A
1.B.2.b.iii.4	STORAGE (Gg-CO₂/year/M³)		2.32E-9	ND
1B2b	GAS DISTRIBUTION (Gg/ 10⁶M³OF UTILITY SALES)
1.B.2.b.iii.5	ALL	0.000051	0.0011	ND
1B2b	NATURAL GAS LIQUIDS TRANSPORT (Gg/ 10³M³CONDENSATE AND PENTANES PLUS)
1.B.2.a.iii.3	CONDENSATE	0.0000000072	0.00000011
1.B.2.a.iii.3	LIQUEFIED PETROLEUM GAS (Gg/10³M³LPG)	0.00000043	N/A	2.2 0E^-12
1.B.2.a.iii.3	LIQUEFIED NATURAL GAS (Gg/ 10⁶M³MARKETABLE GAS)	ND	ND	ND
1B2a	OIL
1B2a	OIL PRODUCTION (Gg/ 10³M³CONVENTIONAL OIL PRODUCTION)
1.B.2.a.iii.2	CONVENTIONAL OIL—FUGITIVES (ONSHORE)	1.10E^-10to 2.60E^-07	1.50E^-09to 3.60E^-06	N/A
1.B.2.a.iii.2	CONVENTIONAL OIL—FUGITIVES (OFFSHORE)	0.000000000043	0.00000000059	N/A
1.B.2.a.i	CONVENTIONAL OIL—VENTING	0.000000095	0.00000072	N/A
1.B.2.a.ii	CONVENTIONAL OIL—FLARING	0.000041	0.000000025	0.00000000064
1B2a	OIL PRODUCTION (Gg/10³M³HEAVY OIL PRODUCTION)
1.B.2.a.iii.2	HEAVY OIL/COLD BITUMEN—FUGITIVES	0.00000054	0.0000079	N/A
1.B.2.a.i	HEAVY OIL/COLD BITUMEN—VENTING	0.0000053	0.000017	N/A
1.B.2.a.ii	HEAVY OIL/COLD BITUMEN—FLARING	0.000022	0.00000014	0.00000000046
1B2a	OIL PRODUCTION (Gg/10³M³THERMAL BITUMEN PRODUCTION)
1.B.2.a.iii.2	THERMAL OIL PRODUCTION—FUGITIVES	0.000000029	0.00000018	N/A
1.B.2.a.i	THERMAL OIL PRODUCTION—VENTING	0.00000022	0.0000035	N/A
1.B.2.a.ii	THERMAL OIL PRODUCTION—FLARING	0.000027	0.000000016	0.00000000024
1B2a	OIL PRODUCTION (Gg/10³M³SYNTHETIC CRUDE PRODUCTION FROM OILSANDS)
1.B.2.a.iii.2	SYNTHETIC CRUDE (FROM OILSANDS)	ND	0.0000023	ND
1.B.2.a.iii.2	SYNTHETIC CRUDE (OIL SHALE)	ND	ND	ND
1B2a	OIL PRODUCTION (Gg/10³M³TOTAL OIL PRODUCTION)
1.B.2.a.iii.2	DEFAULT TOTAL—FUGITIVES	0.00000028	0.0000022	N/A
1.B.2.a.i	DEFAULT TOTAL—VENTING	0.0000018	0.0000087	N/A
1.B.2.a.ii	DEFAULT TOTAL—FLARING	0.000034	0.000000021	0.00000000054
1B2a	OIL UPGRADING (Gg/ 10³M³OIL UPGRADED)
1.B.2.a.iii.2	ALL	ND	ND	ND
1B2a	OIL TRANSPORT (Gg/ 10³M³OIL TRANSPORTED BY PIPELINE)
1.B.2.a.iii.3	PIPELINES	0.00000000049	0.0000000054	N/A
1B2a	OIL TRANSPORT (Gg/ 10³M³OIL TRANSPORTED BY TANKER TRUCK)
1.B.2.a.i	TANKER TRUCKS AND RAIL CARS—VENTING	0.0000000023	0.000000025	N/A
	OIL TRANSPORT (Gg/ 10³M³OIL TRANSPORTED BY TANKER SHIPS)
1.B.2.a.i	LOADING OFF-SHORE PRODUCTION ON TANKER SHIPS—VENTING	ND	ND	ND
1B2a	OIL REFINING (Gg/10³M³OIL REFINED)
1.B.2.a.iii.4	ALL		2.60E^-09to 4.10E^-08	ND

SCHEDULE 1

TABLE 3
INDUSTRIAL PROCESSES AND PRODUCT USE (IPPU) EMISSION FACTORS


IPCC Code	SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PRODUCT	TONNE CO₂/ tonne product	TONNE CH₄/ tonne product	TONNE N₂O/ tonne product	TONNE C₂F₆/ tonne product	TONNE CF₄/ tonne product	TONNE SF₆/ tonne product
2A1	CEMENT PRODUCTION (PER TONNE OF CLINKER)
	CEMENT	0.52
2A2	LIME PRODUCTION (PER TONNE OF LIME)
	QUICKLIME/HIGH CALCIUM LIME	0.75
	DOLOMITIC LIME	0.77
	HYDRATED LIME	0.59
2A3	GLASS PRODUCTION (PER TONNE GLASS)
	GLASS PRODUCTION	0.2
2A4	Other Process Uses of Carbonates
2A4a	CERAMICS (PER TONNE CARBONATE)
	CALCITE/ARAGONITE (CaCO₃)	0.43971
	MAGNESITE (MgCO₃)	0.52197
	DOLOMITE (CaMg(CO₃)₂))	0.47732
	SIDERITE (FeCO₃)	0.37987
	ANKERITE (Ca(Fe,Mg,Mn)(CO₃)₂))	0.40822 to 0.47572
	RHODOCHROSITE (MnCO₃)	0.38286
	SODIUM CARBONATE/SODA ASH (Na₂CO₃)	0.41492
2A4b	OTHER USES OF SODA ASH (PER TONNE CARBONATE)
	CALCITE/ARAGONITE (CaCO₃)	0.43971
	MAGNESITE (MgCO₃)	0.52197
	DOLOMITE (CaMg(CO₃)₂))	0.47732
	SIDERITE (FeCO₃)	0.37987
	ANKERITE (Ca(Fe,Mg,Mn)(CO₃)₂))	0.40822 to 0.47572
	RHODOCHROSITE (MnCO₃)	0.38286
	SODIUM CARBONATE/SODA ASH (Na₂CO₃)	0.41492
2A4c	NON METALLURGICAL MAGNESIA PRODUCTION (PER TONNE CARBONATE)
	CALCITE/ARAGONITE (CaCO₃)	0.43971
	MAGNESITE (MgCO₃)	0.52197
	DOLOMITE (CaMg(CO₃)₂))	0.47732
	SIDERITE (FeCO₃)	0.37987
	ANKERITE (Ca(Fe,Mg,Mn)(CO₃)₂))	0.40822 to 0.47572
	RHODOCHROSITE (MnCO₃)	0.38286
	SODIUM CARBONATE/SODA ASH (Na₂CO₃)	0.41492
2A5	OTHER (PER TONNE CARBONATE)
	CALCITE/ARAGONITE (CaCO₃)	0.43971
	MAGNESITE (MgCO₃)	0.52197
	DOLOMITE (CaMg(CO₃)₂))	0.47732
	SIDERITE (FeCO₃)	0.37987
	ANKERITE (Ca(Fe,Mg,Mn)(CO₃)₂))	0.40822 to 0.47572
	RHODOCHROSITE (MnCO₃)	0.38286
	SODIUM CARBONATE/SODA ASH (Na₂CO₃)	0.41492
2B1	AMMONIA PRODUCTION (PER TONNE NH3)
	MODERN PLANTS-CONVENTIONAL REFORMING (NATURAL GAS)	1.694
	EXCESS AIR REFORMING (NATURAL GAS)	1.666
	AUTOTHERMAL REFORMING (NATURAL GAS)	1.694
	PARTIAL OXIDATION	2.772
	AVERAGE VALUE NATURAL GAS (MIXTURE OF MODERN & OLD)	2.104
	AVERAGE VALUE (PARTIAL OXIDATION)	3.273
2B2	NITRIC ACID PRODUCTION (PER TONNE NITRIC ACID)
	PLANTS WITH NSCR (ALL PROCESSES)			0.002
	PLANTS WITH PROCESS (INTEGRATED OR TAIL GAS NO2 DESTRUCTION)			0.0025
	ATMOSPHERIC PRESSURE PLANTS (LOW PRESSURE PLANTS)			0.005
	MEDIUM PRESSURE COMBUSTION PLANTS (MEDIUM PRESSURE)			0.007
	HIGH PRESSURE PLANTS (HIGH PRESSURE)			0.009
2B3	ADIPIC ACID PRODUCTION (PER TONNE ADIPIC ACID UNCONTROLLED)
	NITRIC ACID OXIDATION (ADIPIC ACID)			0.3
2B4	CAPROLACTAM, GLYOXAL AND GLYOXYLIC ACID PRODUCTION (PER TONNE PRODUCED)
	CAPROLACTAM PRODUCTION (RASCHIG)			0.009
	GLYOXAL PRODUCTION			0.1
	GLYOXYLIC ACID PRODUCTION			0.02
2B5	CARBIDE PRODUCTION (PER TONNE RAW MATERIAL USED)
	SILICON CARBIDE PRODUCTION	2.3	0.0102
	PETROLEUM COKE USE	1.7
2B5	CARBIDE PRODUCTION (PER TONNE CARBIDE PRODUCED)
	SILICON CARBIDE PRODUCTION (CARBIDE PRODUCED)	2.62	0.0116
	PETROLEUM COKE USE	1.09
	USE OF PRODUCT	1.1
2B6	TITANIUM DIOXIDE PRODUCTION (PER TONNE PRODUCT)
	TITANIUM SLAG	NOT AVAILABLE
	SYNTHETIC RUTILE	1.43
	RUTILE TITANIUM DIOXIDE (CHLORIDE ROUTE)	1.34
2B7	SODA ASH PRODUCTION (PER TONNE OF SODA ASH OR TRONA)
	NATURAL SODA ASH OUTPUT	0.138
	NATURAL SODA ASH (TRONA USED)	0.097
2B8	PETROCHEMICAL AND CARBON BLACK PRODUCTION
2B8a	METHANOL PRODUCTION (PER TONNE METHANOL PRODUCED)
	CONVENTIONAL STEAM REFORMING WITHOUT PRIMARY REFORMER (NATURAL GAS FEEDSTOCK)	0.67	0.0023
	CONVENTIONAL STEAM REFORMING WITH PRIMARY REFORMER (NATURAL GAS FEEDSTOCK)	0.497	0.0023
	CONVENTIONAL STEAM REFORMING LURGI CONVENTIONAL PROCESS (NATURAL GAS FEEDSTOCK)	0.385	0.0023
	CONVENTIONAL STEAM REFORMING LURGI CONVENTIONAL PROCESS (NATURAL GAS+CO₂FEEDSTOCK)	0.267	0.0023
	CONVENTIONAL STEAM REFORMING LURGI LOW PRESSURE PROCESS (NATURAL GAS FEEDSTOCK)	0.267	0.0023
	CONVENTIONAL STEAM REFORMING LURGI COMBINED PROCESS (NATURAL GAS FEEDSTOCK)	0.396	0.0023
	CONVENTIONAL STEAM REFORMING LURGI MEGA METHANOL PROCESS (NATURAL GAS FEEDSTOCK)	0.31	0.0023
	PARTIAL OXIDATION PROCESS (OIL FEEDSTOCK)	1.376	0.0023
	PARTIAL OXIDATION PROCESS (COAL FEEDSTOCK)	5.285	0.0023
	PARTIAL OXIDATION PROCESS (LIGNITE FEEDSTOCK)	5.02	0.0023
	CONVENTIONAL STEAM REFORMING WITH INTEGRATED AMMONIA PRODUCTION (NATURAL GAS FEEDSTOCK)	1.02	0.0023
2B8b	STEAM CRACKING ETHYLENE PRODUCTION (PER TONNE ETHYLENE PRODUCED)
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—NAPTHA	1.73	0.003
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—GAS OIL	2.29	0.003
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—ETHANE	0.95	0.006
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—PROPANE	1.04	0.003
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—BUTANE	1.07	0.003
	ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)—OTHER	1.73	0.003
	ETHYLENE ( PROCESS FEEDSTOCK USE)— NAPHTHA	1.73	0.003
	ETHYLENE ( PROCESS FEEDSTOCK USE)—GAS OIL	2.17	0.003
	ETHYLENE ( PROCESS FEEDSTOCK USE)—ETHANE	0.76	0.006
	ETHYLENE ( PROCESS FEEDSTOCK USE)— PROPANE	1.04	0.003
	ETHYLENE ( PROCESS FEEDSTOCK USE)—BUTANE	1.07	0.003
	ETHYLENE ( PROCESS FEEDSTOCK USE)—OTHER	1.73	0.003
	ETHYLENE ( SUPPLEMENTAL FUEL-ENERGY FEEDSTOCK) USE—GAS OIL	0.12	0.003
	ETHYLENE ( SUPPLEMENTAL FUEL-ENERGY FEEDSTOCK) USE—ETHANE	0.19	0.006
2B8c	ETHYLENE DICHLORIDE AND VINYL CHLORIDE MONOMER (PER TONNE EDC PRODUCED OR TONNE VCM PRODUCT PRODUCED)
	DIRECT CHLORINATION PROCESS (EDC)	0.191	0.0000226
	OXYCHLORINATION PROCESS (EDC)	0.202	0.0000226
	BALANCED PROCESS (DEFAULT)—EDC	0.196	0.0000226
2B8c	ETHYLENE DICHLORIDE AND VINYL CHLORIDE MONOMER (PER TONNE VCM PRODUCED OR TONNE VCM PRODUCT PRODUCED)
	DIRECT CHLORINATION PROCESS (EDC)	0.191	0.0000226
	OXYCHLORINATION PROCESS (VCM)	0.302	0.0000226
	BALANCED PROCESS (DEFAULT) -VCM	0.294	0.0000226
2B8d	ETHYLENE OXIDE (PER TONNE ETHYLENE OXIDE PRODUCED)
	AIR PROCESS (DEFAULT)— CATALYST DEFAULT (70)	0.863	0.00179
	AIR PROCESS (DEFAULT)— CATALYST (75)	0.663	0.00179
	AIR PROCESS (DEFAULT)— CATALYST (80)	0.5	0.00179
	OXYGEN PROCESS (DEFAULT)—CATALYST DEFAULT (75)	0.663	0.00179
	OXYGEN PROCESS— CATALYST (80)	0.5	0.00179
	OXYGEN PROCESS— CATALYST (85)	0.35	0.00179
	ALL ETHYLENE OXIDE PROCESSES—THERMAL TREATMENT	N/A	0.00079
2B8e	ACRYLONITRILE (PER TONNE ACRYLONITRILE PRODUCED)
	DIRECT AMMOXIDATION WITH SECONDARY PRODUCTS BURNED FOR ENERGY RECOVERY OR FLARED (DEFAULT)	1	0.00018
	DIRECT AMMOXIDATION WITH ACETONITRILE BURNED FOR ENERGY RECOVERY OR FLARED	0.83	0.00018
	DIRECT AMMOXIDATION WITH ACETONITRILE & HYDROGEN CYANIDE RECOVERED AS PRODUCT	0.79	0.00018
2B8f	CARBON BLACK PRODUCTION (PER TONNE CARBON BLACK PRODUCED)
	FURNACE BLACK PROCESS (DEFAULT)—Primary Feedstock	1.96	0.00006
	THERMAL BLACK PROCESS—PRIMARY FEEDSTOCK	4.59	0.00006
	ACETYLENE BLACK PROCESS—PRIMARY FEEDSTOCK	0.12	0.00006
	FURNACE BLACK PROCESS (DEFAULT)—SECONDARY FEEDSTOCK	0.66	0.00006
	THERMAL BLACK PROCESS—SECONDARY FEEDSTOCK	0.66	0.00006
	ACETYLENE BLACK PROCESS—SECONDARY FEEDSTOCK	0.66	0.00006
	FURNACE BLACK PROCESS (DEFAULT)—TOTAL FEEDSTOCK	2.62	0.00006
	THERMAL BLACK PROCESS—TOTAL FEEDSTOCK	5.25	0.00 006
	ACETYLENE BLACK PROCESS—TOTAL FEEDSTOCK	0.78	0.00006
	ALL CARBON BLACK PROCESSES (NO THERMAL TREATMENT)	N/A	0.0287
2C1	IRON AND STEEL PRODUCTION (PER TONNE PRODUCT PRODUCED)
	SINTER PRODUCTION	0.2	0.00007
	COKE OVEN	0.56	0.0000001
	PIG IRON PRODUCTION	1.35
	DIRECT REDUCED IRON (DRI) PRODUCTION	0.7	0.001/TJ (NG)
	PELLET PRODUCTION	0.03
	BASIC OXYGEN FURNACE	1.46
	ELECTRIC ARC FURNACE	0.08
	OPEN HEARTH FURNACE	1.72
	GLOBAL AVERAGE	1.06
2C2	FERROALLOYS PRODUCTION (PER TONNE PRODUCTION)
	FERROSILICON (45%) SI	2.5
	FERROSILICON (65%) SI	3.6	0.001
	FERROSILICON (75%) SI	4	0.001
	FERROSILICON (90%) SI	4.8	0.0011
	FERROMANGANESE (7% C)	1.3
	FERROMANGANESE (1% C)	1.5
	SILICOMANGANESE	1.4
	SILICON METAL	5	0.0012
	FERROCHROMIUM (STAND ALONE)	1.3
	FERROCHROMIUM (WITH SINTER PLANT)	1.6
2C3	ALUMINIUM PRODUCTION (PER TONNE ALUMINIUM PRODUCED)
	PREBAKE	1.6
	SODERBERG	1.7
	CWPB				0.00004	0.0004
	SWPB				0.0004	0.0016
	VSS				0.00004	0.0008
	HSS				0.00003	0.0004
2C4	MAGNESIUM PRODUCTION (PER TONNE MAGNESIUM PRODUCED)
	DOLOMITE	5.13					0.001
	MAGNESITE	2.83					0.001

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

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

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

9. Allowance in respect of fugitive emissions

A taxpayer that conducts an activity that is listed in Schedule 2 in the column “Activity/Sector” must receive an allowance in respect of fugitive emissions equal to 10 per cent of the total greenhouse gas emissions in respect of the tax period in respect of that activity.

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