Carbon Tax Act, 2019 (No. 15 of 2019)

curethe is Prevention 0800-0123-22 HELPLINE: AIDS REPUBLIC OF SOUTH AFRICA Government Gazette Vol. 647 23 May 2019 No. 42483 Cape Town Kaapstad No. 800 23 May 2019 It is hereby notified that the President has assented to the following Act, which is hereby published for general informa tion:— No. 800 23 Mei 2019 Act No. 15 of 2019: Carbon Tax Act, 2019 Hierby word bekend gemaak dat die President sy goedkeuring geheg het aan die onderstaande Wet wat hierby ter al gemene inligting gepubliseer word:— Wet No. 15 van 2019: Wet op Kool stofbelasting, 2019 THE PRESIDENCY DIE PRESIDENSIE 9 7 7 1 6 8 2 5 8 4 0 0 3 ISSN 1682-5843 42483 This gazette is also available free online at www.gpwonline.co.za 2 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 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:— (English text signed by the President) (Assented to 22 May 2019) This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 3 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 WET Om voorsiening te maak vir die oplegging van ’n belasting op die koolstofdioksied (CO2) ekwivalent van kweekhuisgasvrystellings; en om voorsiening te maak vir aangeleenthede wat daarmee in verband staan. AANHEF AANGESIEN die oorsaaklikheid van die toename van antropogeniese kweekhuisgas vrystellings in die atmosfeer en die wêreldwye klimaatsverandering wetenskaplik bevestig is; EN AANGESIEN dit gevolglik nodig geword het om die onvermydelike klimaats veranderingsimpak te bestuur deur ingrypings wat Suid-Afrika se sosiale, ekonomiese en omgewingsveerkragtigheid en -noodreaksiekapasiteit bou en volhou; EN AANGESIEN dit ook nodig geword het om ’n bydrae te maak tot die wêreldwye poging om kweekhuisgaskonsentrasies in die atmosfeer te stabiliseer op ’n vlak wat gevaarlike antropogeniese inmenging met die klimaatsisteem vermy binne ’n tydbestek wat ekonomiese, sosiale en omgewingsontwikkeling in staat stel om op ’n volhoubare wyse voort te gaan; EN AANGESIEN die koste van die regstelling van besoedeling, omgewings agteruitgang en gevolglike nadelige gesondheidseffekte en van voorkoming, vermyding of beperking van verdere besoedeling, omgewingskade of nadelige gesondheidseffekte betaal moet word deur diegene verantwoordelik vir beskadiging van die omgewing (die besoedelaar-betaal-beginsel); EN AANGESIEN die regering graag ’n bondel maatreëls wil gebruik in ’n poging om die uitdagings deur klimaatsverandering geskep, die hoof te bied; EN AANGESIEN hierdie bondel maatreëls bereik sal word deur die ontplooiing van ’n verskeidenheid van maatreëls ter ondersteuning van die sisteem van gewenste vrystellingsverminderingsuitkomste, met inbegrip van die gepaste prysvasstelling van koolstof en ekonomiese aansporings, asook die gebruik van vrylatingsverrekenings; EN AANGESIEN die regering van mening is dat die oplegging van ’n belasting op kweekhuisgasvrystellings en gepaardgaande maatreëls soos die voorsiening van belastingaansporings om die doeltreffende aanwending van energie te beloon gepaste prysseine sal voorsien om te help om die ekonomie in die rigting van ’n meer volhoubare pad van groei te stoot, WORD DAAR DERHALWE bepaal deur die Parlement van die Republiek vanSuid-Afrika, soos volg:— (Engelse teks deur die President geteken) (Goedgekeur op 22 Mei 2019) This gazette is also available free online at www.gpwonline.co.za 4 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 ARRANGEMENT OF SECTIONS Sections Part I Definitions and general provisions relating to imposition of carbon tax 1. Definitions 2. Imposition of carbon tax 3. Persons subject to tax 4. Tax base 5. Rate of tax 6. Calculation of amount of tax payable Part II Allowances 7. Allowance for fossil fuel combustion 8. Allowance for industrial process emissions 9. Allowance in respect of fugitive emissions 10. Trade exposure allowance 11. Performance allowance 12. Carbon budget allowance 13. Offset allowance Part III Limitation of allowances 14. Limitation of sum of allowances Part IV Administration, tax period and payment of tax 15. Administration 16. Tax period 17. Payment of tax Part V Miscellaneous 18. Reporting 19. Regulations 20. Amendment of laws 21. Short title and commencement SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 4 5 10 15 20 25 30 35 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 5 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 INDELING VAN ARTIKELS Artikels Deel I Woordomskrywings en algemene bepalings met betrekking tot oplegging van koolstofbelasting 1. Woordomskrywing 2. Oplegging van koolstofbelasting 3. Persone onderworpe aan belasting 4. Belastingbasis 5. Belastingkoers 6. Berekening van bedrag van belasting betaalbaar Deel II Toelaes 7. Toelae vir fossielbrandstofverbranding 8. Toelae vir industriële proses-vrystellings 9. Toelae ten opsigte van vlugtige vrystellings 10. Toelae vir handelsblootstelling 11. Verrigtingstoelae 12. Koolstofbegrotingstoelae 13. Verrekeningstoelae Deel III Beperking van toelaes 14. Beperking van som van toelaes Deel IV Administrasie, belastingtydperk en betaling van belasting 15. Administrasie 16. Belastingtydperk 17. Betaling van belasting Deel V Diverse 18. Verslagdoening 19. Regulasies 20. Wysiging van wette 21. Kort titel en inwerkingtreding BYLAE 1 BYLAE 2 BYLAE 3 5 5 10 15 20 25 30 35 This gazette is also available free online at www.gpwonline.co.za 6 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 Part I Definitions and general provisions relating to imposition of carbon tax Definitions 1. In this Act, unless the context otherwise indicates— ‘‘allowance’’ means any amount allowed to be taken into account in terms of Part II, subject to section 14, for the purposes of determining the amount of carbon tax payable; ‘‘carbon budget’’ means an amount of greenhouse gas emissions permitted, against which direct emissions arising from the operations of a person during a defined time period will be accounted for; ‘‘carbon dioxide (CO2) equivalent’’ means the concentration of carbon dioxide that would cause the same amount of radiative forcing (the difference of sunlight absorbed by the Earth and energy radiated back to space) as a given mixture of carbon dioxide and other greenhouse gases; ‘‘carbon tax’’ means a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions imposed in terms of section 2; ‘‘combustion’’ means the exothermic reaction of a fuel with oxygen; ‘‘Commissioner’’ means the Commissioner for the South African Revenue Service; ‘‘emission factor’’ means the average emission rate of a given greenhouse gas for a given source, relative to the activity data of a source stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions; ‘‘emissions’’ means— (a) the release of greenhouse gases or their precursors; or (b) the release of greenhouse gases and their precursors, into the atmosphere, over a specified area and period of time; ‘‘emissions intensity’’ means an indicator of the result of the measurement of the quantity of greenhouse gas emissions in relation to an activity; ‘‘emissions intensity benchmark’’ means the result of the measurement in respect of an activity that creates greenhouse gas emissions— (a) expressed as a predetermined value of the quantity of specified greenhouse gas emissions; (b) in relation to an activity that is differentiated from other activities by means of a product, a type of fuel or a technology; and (c) compared against the quantity of greenhouse gas emissions, in relation to an identical activity undertaken by another person; ‘‘fugitive emissions’’means emissions that are released into the atmosphere by any other means than through an intentional release through stack or vent including extraction, processing, delivery and burning for energy production of fossil fuels, including leaks from industrial plant and pipelines; ‘‘greenhouse gas’’ means gaseous constituents of the atmosphere, both natural and anthropogenic, that absorb and re-emit infrared radiation, and includes carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulphur hexafluoride (SF6); ‘‘industrial process’’ means a manufacturing process that chemically or physi cally transforms materials; ‘‘IPCC’’ means the Intergovernmental Panel on Climate Change established for the purposes of providing internationally co-ordinated scientific assessments of the magnitude, timing and potential environmental and socio-economic impact of climate change by the United Nations Environment Programme (UNEP) and the World Meteorological Organization (WMO) and endorsed by the United Nations by General Assembly Resolution 43/53 made at the 70th plenary meeting on 6 December 1988; ‘‘IPCC code’’ means the source code in respect of an activity resulting in the emission of a greenhouse gas as stipulated in the ‘‘Guidelines for National Greenhouse Gas Inventories’’ (2006) issued by the IPCC; ‘‘Minister’’ means the Minister of Finance; ‘‘person’’ includes— (a) a partnership; 6 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 7 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 Deel I Woordomskrywing en algemene bepalings met betrekking tot oplegging van koolstofbelasting Woordomskrywings 1. In hierdie Wet, tensy uit die samehang anders blyk, beteken— ‘‘belastingpligtige’’ ’n persoon aanspreeklik vir die koolstofbelasting ingevolge artikel 3; ‘‘belastingtydperk’’ ’n tydperk ten opsigte waarvan belasting betaalbaar is soos voorgeskryf kragtens artikel 16; ‘‘industriële proses’’ ’n vervaardigingsproses wat materiaal chemies of fisies transformeer; ‘‘IPCC’’ die ‘‘Intergovernmental Panel on Climate Change’’ gestig met die doel om internasionaal gekoördineerde wetenskaplike assesserings van die grootte, tydsberekening en moontlike omgewings- en sosio-ekonomiese impak van klimaatsverandering te voorsien deur die ‘‘United Nations Environment Programme (UNEP)’’ en die ‘‘World Meteorological Organization (WMO)’’ en geëndosseer deur die Verenigde Nasies deur ‘‘General Assembly Resolution 43/53’’ gemaak by die 70ste volle vergadering op 6 Desember 1988; ‘‘IPCC-kode’’ die bronkode ten opsigte van ’n aktiwiteit wat lei tot die vrystelling van ’n kweekhuisgas soos voorgeskryf in die ‘‘Guidelines for National Greenhouse Gas Inventories’’ (2006) uitgereik deur die IPCC; ‘‘Kommissaris’’ die Kommissaris vir die Suid-Afrikaanse Inkomstediens; ‘‘koolstofbegroting’’ ’n toegelate hoeveelheid kweekhuisgasse wat vrygestel mag word, waarteen regstreekse vrystellings wat voortspruit vanuit die bedrywighede van ’n persoon, tydens ’n omskrewe tydperk in ag geneem sal word; ‘‘koolstofbelasting’’ ’n belasting op die koolstofdioksied (CO2) -ekwivalent van kweekhuisgasvrystellings opgelê kragtens artikel 2; ‘‘koolstofdioksied (CO2) -ekwivalent’’ die konsentrasie van koolstofdioksied wat dieselfde hoeveelheid stralingsdwang sou veroorsaak (die verskil van sonlig geabsorbeer deur die aarde en energie teruggestraal na die ruimte) as ’n gegewe mengsel van koolstofdioksied en ander kweekhuisgasse; ‘‘kweekhuisgas’’ gasvormige bestanddele van die atmosfeer, beide natuurlik en antropogenies, wat infrarooi straling absorbeer en hervestig, en sluit koolstof dioksied (CO2), metaan (CH4), stikstofoksied (N2O), hidrofluorokoolstowwe (HFC’s), perfluorokoolstowwe (PFCs) en swael heksafluoried (SF6) in; ‘‘Minister’’ die Minister van Finansies; ‘‘persoon’’ ook— (a) ’n vennootskap; (b) ’n trust; (c) ’n munisipale entiteit soos omskryf in artikel 1 van die Wet op Plaaslike Regering: Munisipale Stelsels, 2000 (Wet No. 32 van 2000); en (d) ’n openbare entiteit gelys in Bylaes 2, 3A, 3B, 3C en 3D by die Wet op Openbare Finansiële Bestuur, 1999 (Wet No. 1 van 1999); ‘‘toelae’’ enige bedrag toegelaat om in ag geneem te word ingevolge Deel II, behoudens artikel 14, vir die doeleindes om die bedrag koolstofbelasting betaalbaar te bereken; ‘‘verbranding’’ die eksotermiese reaksie van ’n brandstof met suurstof; ‘‘vlugtige vrystellings’’ vrystellings wat in die atmosfeer vrygestel word op enige ander manier as deur ’n opsetlike vrystelling deur skoorsteen of luggat insluitend onttrekking, verwerking, aflewering en verbranding vir energieproduksie van fossielbrandstof, insluitend lekkasies uit industriële aanleg en pypleidings; ‘‘vrystellings’’— (a) die vrystelling van kweekhuisgasse of hulle voorlopers; of (b) die vrystelling van kweekhuisgasse en hulle voorlopers, in die atmosfeer, oor ’n gespesifiseerde area en tydperk; ‘‘vrystellingsfaktor’’ die gemiddelde vrystellingskoers van ’n gegewe kweekhuisgas vir ’n gegewe bron, relatief tot die aktiwiteitsdata van ’n bronstroom met ’n veronderstelling van algehele oksidasie vir verbranding en algehele omskakeling vir alle ander chemiese reaksies; 7 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za 8 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 (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); ‘‘taxpayer’’ means a person liable for the carbon tax in terms of section 3; and ‘‘tax period’’ means a period in respect of which tax is payable as prescribed under section 16. Imposition of carbon tax 2. There must be levied and collected for the benefit of the National Revenue Fund, a tax to be known as the carbon tax. Persons subject to tax 3. 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 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. Tax base 4. (1) 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 the emissions factors determined in accordance with a reporting methodology approved by the Department of Environmental Affairs. (2) If a reporting methodology approved by the Department of Environmental Affairs for the purposes of determining emission factors does not exist in respect of the calculation 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 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/TJ)’’ of that table; 8 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 9 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 ‘‘vrystellingsintensiteit’’ ’n aanwyser van die uitslag van die meting van die hoeveelheid kweekhuisgasvrystellings met betrekking tot ’n aktiwiteit; ‘‘vrystellingsintensiteit-standaard’’ die uitslag van die meting van ’n aktiwiteit wat kweekhuisgasse vrystel— (a) uitgedruk as ’n voorafbepaalde waarde van die hoeveelheid van gespesifiseerde kweekhuisgasvrystellings; (b) in verband met ’n aktiwiteit wat onderskei is van ander aktiwiteite deur middel van ’n produk, ’n tipe brandstof of ’n tegnologie; en (c) vergelyk teen die hoeveelheid kweekhuisgasvrystellings, in verband met ’n identiese aktiwiteit onderneem deur ’n ander persoon. Oplegging van koolstofbelasting 2. Daar word gehef en ingevorder ten behoewe van die Nasionale Inkomstefonds, ’n belasting wat bekend staan as die koolstofbelasting. Persone onderworpe aan belasting 3. ’n Persoon is— (a) ’n belastingpligtige by die toepassing van hierdie Wet; en (b) aanspreeklik om ’n bedrag van koolstofbelasting te betaal, bereken soos beoog in artikel 6 ten opsigte van ’n belastingtydperk soos vermeld in artikel 16, indien daardie persoon ’n aktiwiteit in die Republiek uitvoer wat lei tot kweekhuisgasvrystellings bo die drempel bepaal deur die aktiwiteit gelys in die kolom ‘‘Aktiwiteit/Sektor’’ in Bylae 2 by die getal in die ooreenstemmende reël in die kolom ‘‘Drempel’’ van daardie tabel te pas. Belastingbasis 4. (1) Die koolstofbelasting word gehef ten opsigte van die som van die kweekhuisgasvrystellings van ’n belastingpligtige ten opsigte van ’n belastingtydperk uitgedruk as die koolstofdioksied-ekwivalent van daardie kweekhuisgasvrystellings as gevolg van brandstofverbranding en industriële prosesse, en vlugtige vrystellings in ooreenstemming met die vrystellingsfaktore bepaal in ooreenstemming met verslag doeningsmetodologie goedgekeur deur die Departement van Omgewingsake. (2) Indien ’n verslagdoeningsmetodologie goedgekeur deur die Departement van Omgewingsake vir die doeleindes van die berekening van vrystellingsfaktore nie bestaan nie ten opsigte van die berekening van kweekhuisgasvrystellings as gevolg van brandstofverbranding, en industriële prosesse, en vlugtige vrystellings, word die koolstofbelasting gehef ten opsigte van die som van die kweekhuisgasvrystellings van ’n belastingpligtige ten opsigte van ’n belastingtydperk uitgedruk as die koolstof dioksiedekwivalent van daardie kweekhuisgasvrystellings as gevolg van— (a) brandstofverbranding ten opsigte van daardie belastingtydperk wat ’n getal is saamgestel deur die som van die onderskeie getalle bepaal vir elke tipe van brandstof ten opsigte waarvan ’n kweekhuisgas vrygestel word ten opsigte van daardie belastingtydperk welke onderskeie getalle bepaal word ooreenkomstig die formule: E = (A x B) in welke formule— (i) ‘‘E’’ die bedrag verteenwoordig wat bepaal staan te word; (ii) ‘‘A’’ die massa verteenwoordig van enige van een soort van die brandstof uitgedruk in ton wat die bron is van die kweekhuisgasvrystelling, buiten enige brandstof gebruik vir die doeleindes van internasionale lugvaart en seevaart; (iii) ‘‘B’’ die kweekhuisgasvrystellingsfaktor in koolstofdioksied-ekwivalent per ton verteenwoordig wat bepaal word ooreenkomstig die formule: X = {(C x 1) + (M x 23) + (N x 296)} x D in welke formule— (aa) ‘‘X’’ die getal verteenwoordig wat bepaal staan te word; (bb) ‘‘C’’ die koolstofdioksiedvrystellings verteenwoordig van ’n brandstof soort bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstof soort’’ in Tabel 1 van Bylae 1 te pas met die getal in die ooreen stemmende reël van die kolom ‘‘CO2 (KGCO2/TJ)’’ van daardie tabel; 9 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za 10 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 (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/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; and (ee) ‘‘D’’ represents the 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 VALUE (TJ/TONNE)’’ of that table; (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 that must be determined in accordance with the formula: X = (C x 1) + (M x 23) + (N x 296) 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 2 of Schedule 1 with the number in the corresponding line of the column ‘‘CO2’’ 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 2 of Schedule 1 with the number in the corresponding line of the column ‘‘CH4’’ 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 2 of Schedule 1 with the number in the corresponding line of the column ‘‘N2O’’ of that table; and (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; 10 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 11 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 (cc) ‘‘M’’ die metaanvrystellings verteenwoordig van ’n brandstofsoort bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 1 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CH4 (KGCH4/TJ)’’ van daardie tabel; (dd) ‘‘N’’ die stikstofoksiedvrystellings verteenwoordig van ’n brandstof soort bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 1 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘N2O (KGN2O/TJ)’’ van daardie tabel; en (ee) ‘‘D’’ die standaard verbrandingswaarde (terajoule per ton) verteenwoordig van ’n brandstofsoort bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 1 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘STANDAARD VERBRANDINGSWAARDE (TJ/TONNE)’’ van daardie tabel; en (b) vlugtige vrystellings wat ’n getal is saamgestel deur die som van die onderskeie getalle bepaal vir elke soort kommoditeit, brandstof of tegnologie ten opsigte waarvan die kweekhuisgas vrygestel is ten opsigte van ’n belastingtydperk welke onderskeie getalle bepaal word ooreenkomstig die formule: F = (N x Q) in welke formule— (i) ‘‘F’’ die getal verteenwoordig wat bepaal staan te word; (ii) ‘‘N’’ die massa verteenwoordig uitgedruk in ton in die geval van vaste brandstof of die volume van elke soort brandstof uitgedruk in kubieke meter in die geval van brandstof buiten vaste brandstof, ten opsigte van die kweekhuisgasvrystelling; en (iii) ‘‘Q’’ die kweekhuisgasvrystellingsfaktor verteenwoordig in koolstof dioksied ekwivalent per ton of kubieke meter wat bepaal word ooreenkomstig die formule— X = (C x 1) + (M x 23) + (N x 296) in welke formule— (aa) ‘‘X’’ die getal wat bepaal staan te word verteenwoordig; (bb) ‘‘C’’ die koolstofdioksied van ’n brandstofsoort verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 2 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CO2’’ van daardie tabel; (cc) ‘‘M’’ die metaan van ’n brandstofsoort verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 2 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CH4’’ van daardie tabel; (dd) ‘‘N’’ die stikstofoksied van ’n brandstofsoort verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘brandstofsoort’’ in Tabel 2 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘N2O’’ van daardie tabel; en (c) industriële proses ten opsigte van ’n belastingtydperk wat ’n getal is saamgestel deur die som van die onderskeie getalle bepaal vir elke soort kommoditeit, brandstof of tegnologie ten opsigte waarvan die kweekhuisgas vrygestel is ten opsigte van daardie belastingtydperk welke onderskeie getalle bepaal word ooreenkomstig die formule: P = (G x H) in welke formule— (i) ‘‘P’’ die bedrag verteenwoordig wat bepaal staan te word wat nie minder as nul is nie; (ii) ‘‘G’’ die massa van elke grondstof gebruik of produk vervaardig uitgedruk in ton verteenwoordig ten opsigte waarvan die kweekhuisgas vrygestel is ten opsigte van daardie belastingtydperk; en (iii) ‘‘H’’ die kweekhuisgasvrystellingsfaktor in koolstofdioksied vrystellingsekwivalent per ton verteenwoordig vir elke grondstof gebruik of produk vervaardig bepaal ooreenkomstig die formule: X = (C x 1) + (M x 23) + (N x 296) + (H x 11 900) + (T x 5 700) + (S x 22 200) in welke formule— (aa) ‘‘X’’ die getal wat bepaal staan te word verteenwoordig; 11 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za 12 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 (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 / PROD UCT’’ in Table 3 of Schedule 1 with the number in the corresponding line of the column ‘‘CO2/tonne product’’ of that table; (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 ‘‘CH4/tonne product’’ of that table; (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 ‘‘N2O/ tonne product’’ of that table; (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 ‘‘C2F6/tonne product’’ of that table; (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 ‘‘CF4/tonne product’’ of that table; and (gg) ‘‘S’’ 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 ‘‘SF6/tonne product’’ of that table. Rate of tax 5. (1) The rate of the carbon tax on greenhouse gas emissions must, subject to subsections (2) and (3), be imposed at an amount of R120 per ton carbon dioxide equivalent of the greenhouse gas emissions of a taxpayer. (2) The rate of tax specified in subsection (1) must be increased by the amount of the consumer price inflation plus two per cent for the preceding tax period as determined by Statistics South Africa per year until 31 December 2022. (3) The rate of tax must be increased after 31 December 2022 by the amount of the consumer price inflation for the preceding tax year as determined by Statistics South Africa. Calculation of amount of tax payable 6. (1) Subject to subsection (2), 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’’ represents the number in respect of greenhouse gas emissions, expressed in terms of carbon dioxide equivalent that were sequestrated in respect of that tax period as verified and certified by the Department of Environmental Affairs; 12 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 13 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 (bb) ‘‘C’’ die koolstofdioksiedvrystellings van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK’’ in Tabel 3 of Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CO2/ton produk’’ van daardie tabel; (cc) ‘‘M’’ die metaanvrystellings van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK’’ in Tabel 3 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CH4/ton produk’’ van daardie tabel; (dd) ‘‘N’’ die stikstofoksiedvrystellings van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK’’ in Tabel 3 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘N2O/ ton produk’’ van daardie tabel; (ee) ‘‘H’’ die hexafluoroetaan (C2F6) vrystellings van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK’’ in Tabel 3 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘C2F6/ton produk’’ van daardie tabel; (ff) ‘‘T’’ die koolstoftetrafluoried (CF4) van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK’’ in Tabel 3 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘CF4/ton produk’’ van daardie tabel; en (gg) ‘‘S’’ die swaelheksafluoriede (SF6) -vrystellings van ’n grondstof of produk verteenwoordig bepaal deur die brandstofsoort gelys in die kolom ‘‘BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK’’ in Tabel 3 van Bylae 1 te pas by die getal in die ooreenstemmende reël van die kolom ‘‘SF6/ton produk’’ van daardie tabel. Belastingkoers 5. (1) Die koers van die koolstofbelasting op kweekhuisgasvrystellings word, behoudens subartikels (2) en (3), gehef teen ’n bedrag van R120 per ton koolstof dioksied-ekwivalent van kweekhuisgasvrystellings van ’n belastingpligtige. (2) Die belastingkoers aangewys in subartikel (1) word verhoog deur die bedrag van die verbruikersprysinflasie plus twee persent vir die voorafgaande belastingtydperk soos bepaal deur Statistiek Suid-Afrika per jaar tot 31 Desember 2022. (3) Die belastingkoers word verhoog na 31 Desember 2022 deur die bedrag van die verbruikersprysinflasie vir die voorafgaande belastingtydperk soos bepaal deur Statistiek Suid-Afrika. Berekening van bedrag van belasting betaalbaar 6. (1) Behoudens subartikel (2), word die bedrag van belasting betaalbaar deur ’n belastingpligtige ten opsigte van ’n belastingtydperk bereken ooreenkomstig die formule: X = <{[(E - S) x (1 - C)]-[D x (1-M)]} + {P x (1 - J)} + {F x (1 - K)}> x R in welke formule— (a) ‘‘X’’ die bedrag verteenwoordig wat bepaal staan te word wat nie minder as nul moet wees nie; (b) ‘‘E’’ die getal verteenwoordig ten opsigte van die totale brandstof verbrandingsverwante kweekhuisgasvrystellings van die belastingpligtige ten opsigte van daardie belastingtydperk uitgedruk as ’n koolstofdioksied ekwivalent bereken ingevolge artikel 4(1) of (2)(a); (c) ‘‘S’’ die getal verteenwoordig ten opsigte van kweekhuisgasvrystellings, uitgedruk in terme van die koolstofdioksied-ekwivalent wat gesekwestreer is ten opsigte van daardie belastingtydperk soos geverifieer en gesertifiseer deur die Departement van Omgewingsake; 13 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za 14 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 (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 8, 10, 11, 12 and 13 in respect of that tax period, subject to section 14; (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. (2) The amount of tax payable by a taxpayer in respect of the generation of electricity from fossil fuels 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 the renewable energy premium in respect of a tax period, from the commencement of the tax period until 31 December 2022, constituted by an amount expressed in Rand determined by the Minister by notice in the Gazette; and (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 No. 91 of 1964), paid in respect of a tax year, until 31 December 2022. (3) For the purposes of this section ‘‘sequestrate’’ means the process of storing a greenhouse gas or increasing the carbon content of a carbon reservoir other than the atmosphere. Part II Allowances Allowance for fossil fuel combustion 7. (1) A taxpayer that conducts an activity in respect of fuel combustion emissions 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 for fossil fuel combustion emissions %’’ in Schedule 2 of the total percentage of greenhouse gas emissions in respect of a tax period in respect of that activity. 14 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 15 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 (d) ‘‘C’’ ’n getal verteenwoordig gelyk aan die som van die persentasies van toelaes bereken kragtens artikels 7, 10, 11, 12 en 13 ten opsigte van daardie belastingtydperk, behoudens artikel 14; (e) ‘‘D’’ die getal verteenwoordig ten opsigte van die petrol- en dieselverwante kweekhuisgasvrystellings van daardie belastingpligtige ten opsigte van daardie belastingtydperk uitgedruk as ’n koolstofdioksied-ekwivalent, bereken ingevolge artikel 4(1) of 4(2)(a); (f) ‘‘M’’ ’n getal verteenwoordig gelyk aan die som van die persentasies van die toelaes bepaal kragtens artikels 7, 12 en 13 ten opsigte van daardie belastingtydperk, behoudens artikel 14; (g) ‘‘P’’ ’n getal verteenwoordig ten opsigte van die totale industriële prosesverwante kweekhuisgasvrystellings van die belastingpligtige ten opsigte van daardie belastingtydperk uitgedruk as ’n koolstofdioksied ekwivalent bereken ingevolge artikel 4(1) of 4(2)(c); (h) ‘‘J’’ ’n getal verteenwoordig gelyk aan die som van persentasies van die toelaes bepaal kragtens artikels 8, 10, 11, 12 en 13 ten opsigte van daardie belastingtydperk, behoudens artikel 14; (i) ‘‘F’’ die getal verteenwoordig ten opsigte van die totale vlugtige kweekhuisgasvrystellings van die belastingpligtige ten opsigte van daardie belastingtydperk uitgedruk as ’n koolstofdioksied-ekwivalent bepaal ingevolge artikel 4(1) of (2)(b); (j) ‘‘K’’ die som van die persentasies verteenwoordig van die toelaes bepaal ingevolge artikels 7, 9, 10, 11, 12 en 13 ten opsigte van daardie belastingtydperk, behoudens artikel 14; en (k) ‘‘R’’ die belastingkoers verteenwoordig voorgeskryf kragtens artikel 5: Met dien verstande dat waar die getal ten opsigte van die bepaling van die uitdrukking ‘‘(E-S)’’ in die formule minder as nul is, daardie getal geag word nul te wees. (2) Die bedrag van belasting betaalbaar deur ’n belastingpligtige ten opsigte van die opwekking van elektrisiteit van fossielbrandstof ten opsigte van ’n belastingtydperk word bereken ingevolge die formule: X = A - B - C in welke formule— (a) ‘‘X’’ die bedrag verteenwoordig wat bepaal staan te word wat nie minder as nul moet wees nie; (b) ‘‘A’’ die bedrag van belasting betaalbaar verteenwoordig ten opsigte van ’n belastingtydperk bereken ingevolge subartikel (1); (c) ‘‘B’’ die hernubare energiepremie verteenwoordig ten opsigte van ’n belastingtydperk, vanaf die aanvang van die belastingtydperk tot 31 Desember 2022, saamgestel deur ’n bedrag in Rand uitgedruk bepaal deur die Minister by kennisgewing in die Staatskoerant; en (d) ‘‘C’’ ’n bedrag verteenwoordig gelyk aan die omgewingsheffing beoog ten opsigte van elektrisiteit opgewek in die Republiek in Artikel B van Deel 3 van Bylae 1 by die Doeane- en Aksynswet, 1964 (Wet. No. 91 van 1964), betaal ten opsigte van ’n belastingjaar, tot 31 Desember 2022. (3) By die toepassing van hierdie artikel beteken ‘‘sekwestreer’’ die proses van die opberg van ’n kweekhuisgas of vermeerdering van die koolstofinhoud van ’n koolstofreservoir buiten die atmosfeer. Deel II Toelaes Toelae vir fossielbrandstofverbranding 7. (1) ’n Belastingpligtige wat ’n aktiwiteit uitvoer ten opsigte van brandstof verbrandingvrystellings wat in Bylae 2 in die kolom ‘‘Aktiwiteit/Sektor’’ gelys is, ontvang ’n toelae ten opsigte van daardie vrystellings, ingevolge subartikel (2) bepaal. (2) Die persentasie van die toelae vermeld in subartikel (1) word bereken deur die reël waarin die aktiwiteit vervat is in die kolom ‘‘Aktiwiteit/Sektor’’ by die ooreen stemmende reël in die kolom ‘‘Basiese belastingvrye toelae vir fossielbrandstof verbrandingvrystellings %’’ in Bylae 2 te pas by die totale persentasie van kweekhuisgasvrystellings ten opsigte van ’n belastingtydperk ten opsigte van daardie aktiwiteit. 15 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za 16 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 Allowance for industrial process emissions 8. (1) A taxpayer that conducts an activity in respect of industrial process emissions 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 for process emissions %’’ in Schedule 2 of the total percentage of greenhouse gas emissions in respect of a tax period in respect of that activity. Allowance in respect of fugitive emissions 9. (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 fugitive emissions in a percentage determined in terms of subsection (2). (2) The allowance referred to in subsection (1) must be determined by matching the line in which the activity is contained in the column ‘‘Activity/Sector’’ with the corresponding line in the column ‘‘Fugitive emissions allowance %’’ in Schedule 2 in respect of the total percentage of greenhouse gas emissions in respect of the tax period in respect of that activity. Trade exposure allowance 10. 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. Performance allowance 11. (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 / 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 sub-sector 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. Carbon budget allowance 12. (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 during or before the tax period, must receive an additional allowance of five per cent of the total greenhouse gas emissions in respect of a tax period. (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). 16 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 17 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 Toelae vir industriële prosesvrystellings 8. (1) ’n Belastingpligtige wat ’n aktiwiteit uitvoer ten opsigte van industriële prosesvrystellings wat gelys is in Bylae 2 in die kolom ‘‘Aktiwiteit/Sektor’’ ontvang ’n toelae ten opsigte van daardie vrystellings, ingevolge subartikel (2) bepaal. (2) Die persentasie van die toelae vermeld in subartikel (1) word bereken deur die reël waarin die aktiwiteit vervat is in die kolom ‘‘Aktiwiteit/Sektor’’ by die ooreenstemmende reël in die kolom ‘‘Basiese belastingvrye toelae vir prosesvrystellings %’’ in Bylae 2 te pas by die totale persentasie van kweekhuisgasvrystellings ten opsigte van ’n belastingtydperk ten opsigte van daardie aktiwiteit. Toelae ten opsigte van vlugtige vrystellings 9. (1) ’n Belastingpligtige wat ’n aktiwiteit uitvoer wat gelys is in Bylae 2 in die kolom ‘‘Aktiwiteit/Sektor’’ ontvang ’n toelae ten opsigte van vlugtige vrystellings in ’n persentasie bepaal ingevolge subartikel (2). (2) Die toelae vermeld in subartikel (1) word bepaal deur die reël waarin die aktiwiteit vervat is in die kolom ‘‘Aktiwiteit/Sektor’’ by die ooreenstemmende reël in die kolom ‘‘Vlugtige vrystellingstoelae %’’ in Bylae 2 te pas ten opsigte van die totale persentasie van kweekhuisgasvrystellings ten opsigte van ’n belastingtydperk ten opsigte van daardie aktiwiteit. Handelsblootstellingstoelae 10. ’n Belastingpligtige wat aanspreeklik is vir die koolstofbelasting ten opsigte van kweekhuisgasvrystellings ontvang ’n toelae tot op ’n maksimum van tien persent ten opsigte van handelsblootstelling soos gemeet deur die waarde van uitvoere plus invoere gedeel deur die totale produksie by sektor of subsektor wat bepaal moet word op ’n wyse deur die Minister by regulasie voorgeskryf. Verrigtingstoelae 11. (1) ’n Belastingpligtige wat maatreëls ingestel het om die kweekhuisgas vrystellings van daardie belastingpligtige te verminder ten opsigte van ’n belastingtydperk ontvang ’n toelae ten opsigte van daardie belastingtydperk wat nie vyf present van die totale kweekhuisgasvrystellings tydens daardie belastingtydperk van daardie belastingpligtige oorskry nie, bepaal ooreenkomstig die formule: Z = (A / B - C) x D in welke formule— (a) ‘‘Z’’ die persentasie verteenwoordig wat bepaal staan te word wat nie minder as nul moet wees nie; (b) ‘‘A’’— (i) die sektor of sub-sektor kweekhuisgasvrystellings intensiteitdrempel verteenwoordig soos deur die Minister voorgeskryf; of (ii) waar geen waarde voorgeskryf is nie soos vereis deur paragraaf (i), die getal nul verteenwoordig; (c) ‘‘B’’ die gemete en geverifieerde kweekhuisgasvrystellingsintensiteit van ’n belastingpligtige verteenwoordig ten opsigte van ’n belastingtydperk; (d) ‘‘C’’ die getal een verteenwoordig; en (e) ‘‘D’’ die getal 100 verteenwoordig. (2) By die toepassing van hierdie artikel sluit ‘‘maatreëls’’ stappe in wat gedoen is om kweekhuisgasvrystellings ten opsigte van ’n belastingtydperk te verminder. Koolstofbegrotingstoelae 12. (1) Behoudens subartikel (2), moet ’n belastingpligtige wat ’n aktiwiteit uitvoer wat gelys is in bylae 2 in die kolom ‘‘Aktiwiteit/Sektor’’, en deelneem aan die koolstofbegrotingsisteem tydens of voor die belastingtydperk, ’n addisionele toelae van vyf persent van die totale kweekhuisgasvrystellings ten opsigte van ’n belastingtydperk ontvang. (2) ’n Belastingpligtige ontvang slegs die toelae soos beoog in subartikel (1) indien die Departement van Omgewingsake skriftelik bevestig dat daardie belastingpligtige deelneem aan ’n koolstofbegrotingsisteem soos in subartikel (1) vermeld. 17 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za 18 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 Offset allowance 13. (1) Subject to subsection (2), a taxpayer must 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. (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/Sector’’ with the percentage in the corresponding line of the column ‘‘Offsets allowance %’’ in Schedule 2. Part III Limitation of allowances Limitation of sum of allowances 14. A taxpayer, other than a taxpayer in respect of which the maximum total allowance stipulated Schedule 2 constitutes 100 per cent, must only receive the sum of the allowances contemplated in Part II in respect of a tax period to the extent that the sum of those allowances does not exceed 95 per cent of the total greenhouse gas emissions of that taxpayer in respect of that tax period as determined in terms of the column ‘‘Maximum total allowances %’’ in Schedule 2. Part IV Administration, tax period and payment of tax Administration 15. (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. Tax period 16. (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 commenc ing on 1 January of each year and ending on 31 December of that year. Payment of tax 17. 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. 18 5 10 15 20 25 30 35 40 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 19 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 Verrekeningstoelae 13. (1) Behoudens subartikel (2), verminder ’n belastingpligtige die bedrag ten opsigte van die koolstofbelasting waarvoor die belastingpligtige aanspreeklik is ten opsigte van ’n belastingtydperk deur koolstofverrekenings te gebruik soos voorgeskryf deur die Minister. (2) Die vermindering van die aanspreeklikheid vir die koolstofbelasting toegelaat ingevolge subartikel (1) mag nie soveel van die persentasie van die totale kweekhuisgasvrystellings van ’n belastingpligtige ten opsigte van ’n belastingtydperk oorskry nie as wat bepaal is deur die reël in die kolom ‘‘Aktiwiteit/Sektor’’ te pas by die persentasie in die ooreenstemmende reël van die kolom ‘‘Verrekeningstoelae %’’ in Bylae 2. Deel III Beperking van toelaes Beperking van som van toelaes 14. ’n Belastingpligtige, buiten ’n belastingpligtige ten opsigte waarvan die maksimum totale toelae vermeld in Bylae 2, 100 persent uitmaak, ontvang slegs die som van die toelaes beoog in Deel II ten opsigte van ’n belastingtydperk namate die som van daardie toelaes nie 95 persent of die totale kweekhuisgasvrystellings van daardie belastingpligtige oorskry nie ten opsigte van daardie belastingtydperk soos bepaal ingevolge die kolom ‘‘Maksimum totale toelaes %’’ in Bylae 2. Deel IV Administrasie, belastingtydperk en betaling van belasting Administrasie 15. (1) Die Kommissaris administreer die bepalings van hierdie Wet asof die koolstofbelasting ’n omgewingsheffing is soos beoog in artikel 54A van die Doeane- en Aksynswet, 1964 (Wet No. 91 van 1964), wat ingevorder en bepaal word ingevolge die bepalings van daardie Wet. (2) By die toepassing van subartikel (1) word administratiewe handelinge, vereistes en prosedures met die oog op indiening en stawing van rekeninge, invordering en betaling van koolstofbelasting as ’n omgewingsheffing of die uitvoering van enige plig, bevoegdheid of verpligting of die uitoefening van enige reg ingevolge hierdie Wet, in die mate nie in hierdie Wet gereël nie, deur die Doeane- en Aksynswet, 1964, gereël. Belastingtydperk 16. (1) ’n Belastingpligtige moet die koolstofbelasting vir elke belastingtydperk betaal. (2) ’n Belastingtydperk met betrekking tot ’n belastingpligtige is— (a) vanaf 1 Julie 2019 eindigende op 31 Desember 2019; en (b) ná die tydperk beoog in paragraaf (a), die tydperk wat begin op 1 Januarie van elke jaar en eindig op 31 Desember van daardie jaar. Betaling van belasting 17. ’n Belastingpligtige moet jaarliks omgewingsheffingsrekeninge en -betalings indien soos voorgeskryf by reël ingevolge die Doeane- en Aksynswet, 1964 (Wet No. 91 van 1964), vir elke belastingtydperk. 19 5 10 15 20 25 30 35 40 This gazette is also available free online at www.gpwonline.co.za 20 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 Part V Miscellaneous Reporting 18. 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. Regulations 19. The Minister must make regulations in respect of— (a) the sector or sub-sector 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. Amendment of laws 20. The Customs and Excise Act, 1964 (Act No. 91 of 1964), is hereby amended to the extent set out in Schedule 3. Short title and commencement 21. This Act is called the Carbon Tax Act, 2019, and comes into operation on 1 June 2019. 20 5 10 15 20 25 30 35 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 21 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 Deel V Diverse Verslagdoening 18. Ondanks Hoofstuk 6 van die Wet op Belastingadministrasie, dien die Kommissaris jaarliks ’n verslag in by die Minister, in die vorm en wyse wat die Minister mag voorskryf, binne ses maande vanaf die datum van indiening van omgewings heffingsrekeninge en betalings beoog in artikel 17, wat die Minister van raad dien ten opsigte van daardie belastingtydperk van— (a) die totale bedrag van kweekhuisgasvrystellings aangemeld ten opsigte waarvan belastingpligtiges aanspreeklik is vir die koolstofbelasting; en (b) die bedrag van koolstofbelasting ingesamel. Regulasies 19. Die Minister vaardig regulasies uit ten opsigte van— (a) die sektor of sub-sektor kweekhuisgasvrystellings intensiteitsdrempel by die toepassing van simbool ‘‘A’’ in artikel 11(1); (b) die wyse van die bepaling van die bedrag van die handelsblootstellingstoelae beoog in artikel 10; (c) koolstofverrekenings beoog in artikel 13 met betrekking tot— (i) die projekte of aktiwiteite ten opsigte waarvan ’n verrekening verwek is; (ii) die beperking op die koolstofverrekeningstoelae; (iii) die duur van verrekeningstydperke; (iv) die instelling, raad of liggaam wat die verrekeningstoelae administreer; (v) die magte en verantwoordelikhede van die instelling, raad of liggaam beoog in subparagraaf (iv); (iv) die prosedure wat gevolg word by die opeising van die verrekeningstoelae; (vi) die rekords wat gehou word ten opsigte van administrasie van die verrekeningstoelae; en (vii) enige ander aangeleentheid nodig vir die regulasie of die gebruik van koolstofverrekenings. Wysiging van wette 20. Die Doeane- en Aksynswet, 1964 (Wet No. 91 van 1964), word hierby gewysig tot die mate in Bylae 3 uiteengesit. Kort titel en inwerkingtreding 21. Hierdie Wet heet die Wet op Koolstofbelasting, 2019, en tree in werking op 1 Junie 2019. 21 5 10 15 20 25 30 35 This gazette is also available free online at www.gpwonline.co.za 22 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 Schedule 1 Table 1 Fuel Combustion Emission Factors STATIONARY SOURCE CATEGORY FUEL TYPE CO2 (KGCO2/ TJ) CH4 (KGCH4/ TJ) N2O (KGN2O/ TJ) DEFAULT CALORIFIC VALUE (TJ/TONNE) ANTHRACITE 98 300 1 1.5 0.0267 AVIATION GASOLINE 70 000 3 0.6 0.0443 BIODIESEL 0 3 0.6 0.027 BIOGASOLINE 0 3 0.6 0.027 BITUMEN 80 700 3 0.6 0.0402 BLAST FURNACE GAS 260 000 1 0.1 0.00247 DIESEL 74 100 3 0.6 0.043 BROWN COAL BRI QUETTES 97 500 1 1.5 0.0207 CHARCOAL 0 200 4 0.0295 COAL TAR 80 700 1 1.5 0.028 COKE OVEN COKE AND LIGNITE COKE 107 000 1 1.5 0.0282 COKE OVEN GAS 44 400 1 0.1 0.0387 COKING COAL 94 600 1 1.5 0.0282 CRUDE OIL 73 300 3 0.6 0.0438 DIESEL 74 100 3 0.6 0.0381 ETHANE 61 600 1 0.1 0.0464 GAS COKE 107 000 1 0.1 0.0173 GAS WORKS GAS 44 400 1 0.1 0.0387 INDUSTRIAL WASTES 143 000 30 4 N/A JET GASOLINE 70 000 3 0.6 0.0443 JET KEROSENE 71 500 3 0.6 0.0441 LANDFILL GAS 0 1 0.1 0.0504 LIGNITE 101 000 1 1.5 0.0119 LIQUEFIED PETROLEUM GASES 63 100 1 0.1 0.0473 LUBRICANTS 73 300 3 0.6 0.0402 MUNICIPAL WASTES (BIOMASS FRACTION) 0 30 4 0.0116 MUNICIPAL WASTES (NON BIOMASS FRACTION) 91 700 30 4 0.01 NAPHTHA 73 700 3 0.6 0.0445 NATURAL GAS 56 100 1 0.1 0.048 NATURAL GAS LIQUIDS 64 200 3 0.6 0.041 OIL SHALE AND TAR SANDS 107 000 1 1.5 0.0089 ORIMULSION 77 000 3 0.6 0.0275 22 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 23 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 Bylae 1 Tabel 1 Brandstofverbranding vrystellingsfaktore STILSTAANDE BRON KATEGORIE BRANDSTOFSOORT CO2 (KGCO2/ TJ) CH4 (KGCH4/ TJ) N2O (KGN2O/ TJ) STANDAARD VERBRANDINGS WAARDE (TJ/TON) ANTRASIET 98 300 1 1.5 0.0267 LUGVAARTPETROL 70 000 3 0.6 0.0443 BIODIESEL 0 3 0.6 0.027 BIOPETROL 0 3 0.6 0.027 BITUMEN 80 700 3 0.6 0.0402 HOOGOONDGAS 260 000 1 0.1 0.00247 DIESEL 74 100 3 0.6 0.043 BRUINKOOLBRIKETTE 97 500 1 1.5 0.0207 STEENKOOL 0 200 4 0.0295 KOOLTEER 80 700 1 1.5 0.028 KOOKOOND KOOKS EN LIGNIET KOOKS 107 000 1 1.5 0.0282 KOOKOOND GAS 44 400 1 0.1 0.0387 KOOKSSTEENKOOL 94 600 1 1.5 0.0282 RUOLIE 73 300 3 0.6 0.0438 DIESEL 74 100 3 0.6 0.0381 ETAAN 61 600 1 0.1 0.0464 GASKOOKS 107 000 1 0.1 0.0173 GASFABRIEK GAS 44 400 1 0.1 0.0387 FABRIEKSAFVAL 143 000 30 4 NVT STRAALVLIEGTUIG PETROL 70 000 3 0.6 0.0443 STRAALVLIEGTUIG KEROSEEN 71 500 3 0.6 0.0441 GRONDOPVULLINGSGAS 0 1 0.1 0.0504 LIGNIET 101 000 1 1.5 0.0119 VLOEIBARE PETROLEUM GASSE 63 100 1 0.1 0.0473 SMEEROLIE 73 300 3 0.6 0.0402 MUNISIPALE AFVAL (BIOMASSA BREUKDEEL) 0 30 4 0.0116 MUNISIPALE AFVAL (NIE BIOMASSA BREUKDEEL) 91 700 30 4 0.01 NAFTA 73 700 3 0.6 0.0445 AARDGAS 56 100 1 0.1 0.048 AARDGAS VLOEISTOWWE 64 200 3 0.6 0.041 OLIESKALIE EN TEERSAND 107 000 1 1.5 0.0089 ORIMULSION 77 000 3 0.6 0.0275 23 This gazette is also available free online at www.gpwonline.co.za 24 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 FUEL TYPE CO2 (KGCO2/ TJ) CH4 (KGCH4/ TJ) N2O (KGN2O/ TJ) DEFAULT CALORIFIC VALUE (TJ/TONNE) OTHER BIOGAS 0 1 0.1 0.0504 OTHER BITUMINOUS COAL 94 600 1 1.5 0.0243 OTHER KEROSENE 71 900 3 0.6 0.037 OTHER LIQUID BIOFUELS 0 3 0.6 0.0274 OTHER PETROLEUM PRODUCTS 73 300 3 0.6 0.0402 OTHER PRIMARY SOLID BIOMASS 0 30 4 0.0116 OXYGEN STEEL FURNACE GAS 182 000 1 0.1 0.00706 PARAFFIN 71 900 3 0.6 0.0438 PARAFFIN WAXES 73 300 3 0.6 0.0402 PATENT FUEL 97 500 1 1.5 0.0207 PEAT 0 1 1.5 0.00976 PETROL 69 300 3 0.6 0.0443 PETROLEUM COKE 97 500 3 0.6 0.0325 REFINERY FEEDSTOCK 73 300 3 0.6 0.043 REFINERY GAS 57 600 1 0.1 0.0495 RESIDUAL FUEL OIL (HEAVY FUEL OIL) 77 400 3 0.6 0.0404 SHALE OIL 73 300 3 0.6 0.0381 SLUDGE GAS 0 1 0.1 0.0504 SUB-BITUMINOUS COAL 96 100 1 1.5 0.0192 SULPHITE LYES (BLACK LIQUOR) 95 300 3 2 0.0118 WASTE OILS 73 300 30 4 0.0402 WHITE SPIRIT AND SBP 73 300 3 0.6 0.0402 WOOD/WOOD WASTE 0 30 4 0.0156 24 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 25 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 BRANDSTOFSOORT CO2 (KGCO2/ TJ) CH4 (KGCH4/ TJ) N2O (KGN2O/ TJ) STANDAARD VERBRANDINGS WAARDE (TJ/TON) ANDER BIOGAS 0 1 0.1 0.0504 ANDER BITUMINEUSE STEENKOOL 94 600 1 1.5 0.0192 ANDER KEROSIEN 71 900 3 0.6 0.037 ANDER VLOEIBARE BIOBRANDSTOWWE 0 3 0.6 0.0274 ANDER PETROLEUM PRODUKTE 73 300 3 0.6 0.0402 ANDER PRIMÊRE VASTE BIOMASSA 0 30 4 0.0116 SUURSTOF STAAL SMELTOONDGAS 182 000 1 0.1 0.00706 PARAFFIEN 71 900 3 0.6 0.0438 PARAFFIENWAS 73 300 3 0.6 0.0402 ‘‘PATENT BRANDSTOF’’ 97 500 1 1.5 0.0207 VEEN 0 1 1.5 0.00976 PETROL 69 300 3 0.6 0.0443 PETROLEUM KOOKS 97 500 3 0.6 0.0325 RAFFINADERY VOERSTOF 73 300 3 0.6 0.043 RAFFINADERY GAS 57 600 1 0.1 0.0495 RESIDU BRANDSTOF OLIE (SWAAR BRANDSTOF-OLIE) 77 400 3 0.6 0.0404 SKALIE-OLIE 73 300 3 0.6 0.0381 SLYKGAS 0 1 0.1 0.0504 SUB-BITUMINEUSE STEENKOOL 96 100 1 1.5 0.0192 SULFIETLOOG (‘‘SWART VLOEISTOF’’) 95 300 3 2 0.0118 AFVAL-OLIE 73 300 30 4 0.0402 WIT SPIRITUS EN ‘‘SBP’’ 73 300 3 0.6 0.0402 HOUT/HOUTAFVAL 0 30 4 0.0156 25 This gazette is also available free online at www.gpwonline.co.za 26 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 NON-STATIONARY / MOBILE SOURCE CATEGORY ACTIVITY FUEL TYPE CO2 (KGCO2/ TJ) CH4 (KGCH4/ TJ) N2O (KGN2O/ TJ) DEFAULT CALORIFIC VALUE (TJ/TONNE) AVIATION GASOLINE 70 000 0.5 2 0.0443 COMPRESSED NATURAL GAS 56 100 92 3 N/A DIESEL 74 100 4.15 28.6 0.0381 DIESEL — (OCEAN GOING SHIPS) 74 100 7 2 0.0381 DIESEL-RAIL 74 100 4.5 28.6 0.0381 JET KEROSENE 71 500 0.5 2 0.0441 KEROSENE 71 900 3 0.6 0.037 LIQUEFIED NATURAL GASES 56 100 92 3 N/A LIQUEFIED PETROLEUM GASES 63 100 62 0.2 0.0473 LUBRICANTS 73 300 3 0.6 0.0402 NATURAL GAS 56 100 92 3 0.048 (PARAFFIN) OTHER KEROSENE 71 900 3 0.6 0.0438 OTHER PETROLEUM PRODUCTS 73 300 3 0.6 0.0402 PARAFFIN WAXES 73 300 3 0.6 0.0402 PETROL 69 300 3.5 5.7 0.0443 REFINERY GAS 57 600 1 0.1 0.0495 RESIDUAL FUEL OIL — (HEAVY FUEL OIL) 77 400 7 2 0.0404 SUB-BITUMINOUS COAL — RAIL 96 100 2 1.5 0.0192 WHITE SPIRIT & SBP 73 300 3 0.6 0.0402 26 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 27 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 NIE-STILSTAANDE / BEWEEGLIKE BRON KATEGORIE AKTIWITEIT BRANDSTOFSOORT CO2 (KGCO2/ TJ) CH4 (KGCH4/ TJ) N2O (KGN2O/ TJ) STANDAARD VERBRANDINGS WAARDE (TJ/TONNE) LUGVAARTPETROL 70 000 0.5 2 0.0443 SAAMGEPERSTE AARDGAS 56 100 92 3 NVT DIESEL 74 100 4.15 28.6 0.0381 DIESEL — (SEEVARENDE SKEPE) 74 100 7 2 0.0381 DIESEL — SPOOR 74 100 4.5 28.6 0.0381 STRAALVLIEGTUIG KEROSEEN 71 500 0.5 2 0.0441 KEROSEEN 71 900 3 0.6 0.037 AARDGASVLOEISTOWWE 56 100 92 3 NVT VLOEIBARE PETROLEUMGASSE 63 100 62 0.2 0.0473 SMEEROLIE 73 300 3 0.6 0.0402 AARDGAS 56 100 92 3 0.048 (PARAFFIEN) ANDER KEROSEEN 71 900 3 0.6 0.0438 ANDER PETROLEUMPRODUKTE 73 300 3 0.6 0.0402 PARAFFIENWAS 73 300 3 0.6 0.0402 PETROL 69 300 3.5 5.7 0.0443 RAFFINADERYGAS 57 600 1 0.1 0.0495 RESIDU BRANDSTOF OLIE (SWAAR BRANDSTOF-OLIE) 77 400 7 2 0.0404 SUB-BITUMINEUSE STEENKOOLSPOOR 96 100 2 1.5 0.0192 WIT SPIRITUS EN ‘‘SBP’’ 73 300 3 0.6 0 .0402 27 This gazette is also available free online at www.gpwonline.co.za 28 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 Schedule 1 Table 2 Fugitive Emission Factors IPCC Code SOURCE CATEGORY ACTIVITY 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 1B1c2 Charcoal production (Fuel wood input) (kgCH4/TJ) N/A 300 Charcoal production (Charcoal produced) (kgCH4/TJ) N/A 1000 1B2 OIL AND NATURAL GAS (Gg/ 103M3 TOTAL OIL PRODUCTION) 1B2b NATURAL GAS 1B2b FLARING AND VENTING 1.B.2.b.ii WELL DRILLING 0.0001 0.000033 ND 1.B.2.b.ii WELL TESTING 0.009 0.000051 0.000000068 1.B.2.b.ii WELL SERVICING 0.0000019 0.00011 ND 1B2b GAS PRODUCTION (Gg/ 106M3 TOTAL OIL PRODUCTION) 1.B.2.b.iii.2 FUGITIVES 1.40E-05 to 8.20E-05 3.80E-04 to 2.30E-03 N/A 1.B.2.b.ii FLARING 0.0012 0.00000076 0.000000021 GAS PROCESSING (Gg/ 106M3 RAW GAS FEED) 1.B.2.b.iii.3 SWEET GAS PLANTS—FUGITIVES 1.50E-04 to 3.20E-04 4.80E-04 to 1.03E-03 N/A 1.B.2.b.ii SWEET GAS PLANTS—FLARING 0.0018 0.0000012 0.000000025 1.B.2.b.iii.3 SOUR GAS PLANTS—FUGITIVES 0.0000079 0.000097 N/A 1.B.2.b.ii SOUR GAS PLANTS—FLARING 0.0036 0.0000024 0.000000054 1.B.2.b.i SOUR GAS PLANTS —RAW CO2 VENTING 0.063 N/A N/A 1.B.2.b.iii.3 DEEP CUT EXTRACTION—FUGI TIVES 0.0000016 0.000011 N/A 1.B.2.b.ii DEEP CUT EXTRACTION—FLARING 0.00011 0.000000072 0.000000012 1.B.2.b.iii.3 DEFAULT—FUGITIVES 1.20E-05 to 3.20E-04 1.50E-04 to 1.03E-03 N/A 1.B.2.b.ii DEFAULT—FLARING 0.003 0.000002 0.000000033 1.B.2.b.i DEFAULT—RAW CO2 VENTING 0.04 N/A N/A 1B2b GAS TRANSMISSION & STORAGE (Gg-CO2/year/km 1.B.2.b.iii.4 TRANSMISSION—FUGITIVES 0.000016 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/M 3) 2.32E-09 ND 1B2b GAS DISTRIBUTION (Gg/ 106M3 OF UTILITY SALES) 28 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 29 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 Bylae 1 Tabel 2 Vlugtige vrystellingsfaktore IPCC-kode BRONKATEGORIE FAKTORE CO2 CH4 N2O 1B1 VASTE BRANDSTOF (M3 /TON) 1B1a STEENKOOLMYNBOU EN HANTERING 1B1ai ONDERGRONDSE STEENKOOLMYNBOU 0.077 0.77 ONDERGRONDSE NA-MYNBOU (HANTERING & VERVOER) 0.018 0.18 1B1aii BOGRONDse STEENKOOLMYNBOU NVT 0 BOGRONDse NA-MYNBOU (BERGING EN VERVOER) NVT 0 1B1c2 HOUTSKOOLPRODUKSIE (Brandstof hout toevoer) (kgCH4/TJ) NVT 300 Houtskoolproduksie (Houtskool geproduseer) (kgCH4/TJ) NVT 1000 1B2 OLIE EN AARDGAS (Gg/ 103M3 TOTALE OLIEPRODUKSIE) 1B2b AARDGAS 1B2b OPVLAMMING EN ONTLUGTING 1.B.2.b.ii PUTBOOR 0.0001 0.000033 ND 1.B.2.b.ii PUTTOETS 0.009 0.000051 0.000000068 1.B.2.b.ii PUTDIENS 0.0000019 0.00011 ND 1B2b GASPRODUKSIE (Gg/ 106M3 TOTAAL OLIEPRODUKSIE) 1.B.2.b.iii.2 VLUGTIGES 1.40E-05 tot 8.20E-05 3.80E-04 tot 2.30E-03 NVT 1.B.2.b.ii OPVLAMMING 0.0012 0.00000076 0.000000021 GASVERWERKING (Gg/ 106M3 ROU GASTOEVOER) 1.B.2.b.iii.3 SOET GAS AANLEG VLUGTIGES 1.50E-04 tot 3.20E-04 4.80E-04 tot 1.03E-03 NVT 1.B.2.b.ii SOET GAS AANLEG—OPVLAMMING 0.0018 0.0000012 0.000000025 1.B.2.b.iii.3 SUUR GAS AANLEG—VLUGTIGES 0.0000079 0.000097 NVT 1.B.2.b.ii SUUR GAS AANLEG—OPVLAMMING 0.0036 0.0000024 0.000000054 1.B.2.b.i SUUR GAS AANLEG—RU CO2 ONTLUGTING 0.063 NVT NVT 1.B.2.b.iii.3 DIEPGROEFONTGINNING— VLUGTIGES 0.0000016 0.000011 NVT 1.B.2.b.ii DIEPGROEFONTGINNING— OPVLAMMING 0.00011 0.000000072 0.000000012 1.B.2.b.iii.3 STANDAARD—VLUGTIGES 1.20E-05 tot 3.20E-04 1.50E-04 tot 1.03E-03 NVT 1.B.2.b.ii STANDAARD—OPVLAMMING 0.003 0.000002 0.000000033 1.B.2.b.i STANDAARD—RU CO2 ONTVLUGTING 0.04 NVT NVT 1B2b GASLEIDING & -BERGING (Gg-CO2/jaar/km 29 This gazette is also available free online at www.gpwonline.co.za 30 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code SOURCE CATEGORY ACTIVITY CO2 CH4 N2O 1.B.2.b.iii.5 ALL 0.000051 0.0011 ND 1B2b NATURAL GAS LIQUIDS TRANSPORT (Gg/ 103M3 CONDENSATE AND PENTANES PLUS) 1.B.2.a.iii.3 CONDENSATE 0.0000072 0.00011 1.B.2.a.iii.3 LIQUEFIED PETROLEUM GAS (Gg/ 103M3 LPG) 0.00043 N/A 2.2 0E-09 1.B.2.a.iii.3 LIQUEFIED NATURAL GAS (Gg/ 106M3 MARKETABLE GAS) ND ND ND 1B2a OIL 1B2a OIL PRODUCTION (Gg/ 103M3 CON VENTIONAL OIL PRODUCTION) 1.B.2.a.iii.2 CONVENTIONAL OIL—FUGITIVES (ONSHORE) 1.10E-07 to 2.60E-04 1.50E-06 to 3.60E-03 N/A 1.B.2.a.iii.2 CONVENTIONAL OIL—FUGITIVES (OFFSHORE) 0.000000043 0.00000059 N/A 1.B.2.a.i CONVENTIONAL OIL—VENTING 0.000095 0.00072 N/A 1.B.2.a.ii CONVENTIONAL OIL—FLARING 0.041 0.000025 0.00000064 1B2a OIL PRODUCTION (Gg/ 103M3 HEAVY OIL PRODUCTION) 1.B.2.a.iii.2 HEAVY OIL/COLD BITUMEN— FUGITIVES 0.00054 0.0079 N/A 1.B.2.a.i HEAVY OIL/COLD BITUMEN— VENTING 0.0053 0.017 N/A 1.B.2.a.ii HEAVY OIL/COLD BITUMEN— FLARING 0.022 0.00014 0.00000046 1B2a OIL PRODUCTION (Gg/ 103M3 THER MAL BITUMEN PRODUCTION) 1.B.2.a.iii.2 THERMAL OIL PRODUCTION— FUGITIVES 0.000029 0.00018 N/A 1.B.2.a.i THERMAL OIL PRODUCTION— VENTING 0.00022 0.0035 N/A 1.B.2.a.ii THERMAL OIL PRODUCTION— FLARING 0.027 0.000016 0.00000024 1B2a OIL PRODUCTION (Gg/ 103M3 SYNTHETIC CRUDE PRODUCTION FROM OILSANDS) 1.B.2.a.iii.2 SYNTHETIC CRUDE (FROM OILSANDS) ND 0.0023 ND 1.B.2.a.iii.2 SYNTHETIC CRUDE (OIL SHALE) ND ND ND 1B2a OIL PRODUCTION (Gg/ 103M3 TOTAL OIL PRODUCTION) 1.B.2.a.iii.2 DEFAULT TOTAL—FUGITIVES 0.00028 0.0022 N/A 1.B.2.a.i DEFAULT TOTAL—VENTING 0.0018 0.0087 N/A 1.B.2.a.ii DEFAULT TOTAL—FLARING 0.034 0.000021 0.00000054 1B2a OIL UPGRADING (Gg/ 103M3 OIL UPGRADED) 1.B.2.a.iii.2 ALL ND ND ND 1B2a OIL TRANSPORT (Gg/ 103M3 OIL TRANSPORTED BY PIPELINE) 1.B.2.a.iii.3 PIPELINES 0.00000049 0.0000054 N/A 1B2a OIL TRANSPORT (Gg/ 103M3 OIL TRANSPORTED BY TANKER TRUCK) 30 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 31 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC-kode BRONKATEGORIE FAKTORE CO2 CH4 N2O 1.B.2.b.iii.4 LEIDING-VLUGTIGES 0.000016 0.0025 NVT 1.B.2.b.i LEIDING-ONTVLUGTING 0.0000085 0.0010 NVT 1.B.2.b.iii.4 BERGING (Gg-CO2/jaar/M 3) 2.32E-09 ND 1B2b GASVERSPREIDING (Gg/ 106M3 VAN NUTSVERKOPE) 1.B.2.b.iii.5 ALLES 0.000051 0.0011 ND 1B2b AARDGASVLOEISTOFVERVOER (Gg/ 103M3 KONDENSAAT EN PENTAAN PLUS) 1.B.2.a.iii.3 KONDENSAAT 0.0000072 0.00011 1.B.2.a.iii.3 VLOEIBARE PETROLEUMGAS (Gg/ 103M3 LPG) 0.0004 3 NVT 2.20E-09 1.B.2.a.iii.3 VLOEIBARE AARDGAS (Gg/ 106M3 BEMARKBARE GAS) ND ND ND 1B2a OLIE 1B2a OLIEPRODUKSIE (Gg/ 103M3 KONVENSIONELE OLIEPRODUKSIE) 1.B.2.a.iii.2 KONVENSIONELE OLIE—VLUGTIGES (AANLANDIG) 1.10E-07 tot 2.60E-04 1.50E-06 tot 3.60E-03 NVT 1.B.2.a.iii.2 KONVENSIONELE OLIE—VLUGTIGES (AFLANDIG) 0.000000043 0.00000059 NVT 1.B.2.a.i KONVENSIONELE OLIE— ONTVLUGTING 0.000095 0.00072 NVT 1.B.2.a.ii KONVENSIONELE OLIE— OPVLAMMING 0.041 0.000025 0.00000064 1B2a OLIEPRODUKSIE (Gg/ 103M3 SWAAR OLIEPRODUKSIE) 1.B.2.a.iii.2 SWAAR OLIE/KOUE BITUMEN— VLUGTIGES 0.00054 0.0079 NVT 1.B.2.a.i SWAAR OLIE/KOUE BITUMEN— ONTVLUGTING 0.0053 0.017 NVT 1.B.2.a.ii SWAAR OLIE/KOUE BITUMEN— OPVLAMMING 0.022 0.00014 0.00000046 1B2a OLIEPRODUKSIE (Gg/ 103M3 TERMIESE BITUMENPRODUKSIE) 1.B.2.a.iii.2 TERMIESE OLIEPRODUKSIE— VLUGTIGES 0.000029 0.00018 NVT 1.B.2.a.i TERMIESE OLIEPRODUKSIE— ONTVLUGTING 0.0002 2 0.0035 NVT 1.B.2.a.ii TERMIESE OLIEPRODUKSIE— OPVLAMMING 0.027 0.000016 0.00000024 1B2a OLIEPRODUKSIE (Gg/ 103M3 SINTETIESE RUOLIEPRODUKSIE VAN OLIESANDSTEEN) 1.B.2.a.iii.2 SINTETIESE RUOLIE (VAN OLIESANDSTEEN) ND 0.0023 ND 1.B.2.a.iii.2 SINTETIESE RUOLIE (olieskalie) ND ND ND 1B2a OLIEPRODUKSIE (Gg/ 103M3 TOTALE OLIEPRODUKSIE) 31 This gazette is also available free online at www.gpwonline.co.za 32 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code SOURCE CATEGORY ACTIVITY CO2 CH4 N2O 1.B.2.a.i TANKER TRUCKS AND RAIL CARS— VENTING 0.0000023 0.000025 N/A OIL TRANSPORT (Gg/ 103M3 OIL TRANSPORTED BY TANKER SHIPS) 1.B.2.a.i LOADING OFF-SHORE PRODUCTION ON TANKER SHIPS—VENTING ND ND ND 1B2a OIL REFINING (Gg/ 103M3 OIL REFINED) 1.B.2.a.iii.4 ALL 2.60E-06 to 4.10E-05 ND 32 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 33 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC-kode BRONKATEGORIE FAKTORE CO2 CH4 N2O 1.B.2.a.iii.2 STANDAARD TOTAAL— VLUGTIGES 0.00028 0.0022 NVT 1.B.2.a.i STANDAARD TOTAAL— ONTVLUGTING 0.0018 0.0087 NVT 1.B.2.a.ii STANDAARD TOTAAL— OPVLAMMING 0.034 0.000021 0.00000054 1B2a OLIE OPGRADERING (Gg/ 103M3 OLIE OPGEGRADEER) 1.B.2.a.iii.2 ALLES ND ND ND 1B2a OLIEVERVOER (Gg/ 103M3 OLIE VERVOER DEUR PYPLEIDING) 1.B.2.a.iii.3 PYPLEIDING 0.00000049 0.0000054 NVT 1B2a OLIEVERVOER (Gg/ 103M3 OLIE VERVOER DEUR TENKWA) 1.B.2.a.i TENKWA’S EN TENKWA’S—ONTVLUGTING 0.0000023 0.000025 NVT OLIEVERVOER (Gg/ 103M3 OLIE VERVOER DEUR OLIEBOTE) 1.B.2.a.i LAAI AFLANDIGE PRODUKSIE OP OLIEBOTE— ONTVLUGTING ND ND ND 1B2a OLIE RAFFINERING (Gg/ 103M3 OLIE GERAFFINEER) 1.B.2.a.iii.4 ALLES 2.60E-06 tot 4.10E-05 ND 33 This gazette is also available free online at www.gpwonline.co.za 34 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 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 Carbon ates 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 34 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 35 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 Tabel 3 INDUSTRIËLE PROSESSE EN PRODUKGEBRUIK (IPPU) Vrystellingsfaktore IPCC kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk 2A1 SEMENT-PRODUKSIE (PER TON KLINKER) SEMENT 0.52 2A2 KALKPRODUKSIE (PER TON KALK) ONGEBLUSTE KALK/ HOË KALSIUM KALK 0.75 DOLOMIETKALK 0.77 GEBLUSTE KALK 0.59 2A3 GLASPRODUKSIE (PER TON GLAS) GLASPRODUKSIE 0.2 2A4 Ander prosesgebruike van karbonate 2A4a KERAMIEK (PER TON KARBONATE) KALSIET/ARAGONIET (CaCO3) 0.43971 MAGNESIET (MgCO3) 0.52197 DOLOMIET (CaMg(CO3)2)) 0.47732 SIDERIET (FeCO3) 0.37987 ANKERIET (Ca(Fe,Mg,Mn)(CO3)2)) 0.40822 tot 0.47572 RHODOCHROSIET (MnCO3) 0.38286 SODIUM KARBONAAT/ SODA-AS (Na2CO3) 0.41492 2A4b ANDER GEBRUIKE VIR SODA-AS (PER TON KARBONAAT) KALSIET/ARAGONIETE (CaCO3) 0.43971 MAGNESIET (MgCO3) 0.52197 DOLOMIET (CaMg(CO3)2)) 0.47732 SIDERIET (FeCO3) 0.37987 ANKERIET (Ca(Fe,Mg,Mn)(CO3)2)) 0.40822 tot 0.47572 RHODOCHROSIET (MnCO3) 0.38286 SODIUM KARBONAAT/ SODA-AS (Na2CO3) 0.41492 2A4c NIE-METALLURGIESE MAGNESIAPRODUKSIE (PER TON KARBONAAT) KALSIET/ARAGONIET (CaCO3) 0.43971 MAGNESIET (MgCO3) 0.52197 DOLOMIET (CaMg(CO3)2)) 0.47732 SIDERIET (FeCO3) 0.37987 35 This gazette is also available free online at www.gpwonline.co.za 36 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 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 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-CONVEN TIONAL REFORMING (NATURAL GAS) 1.694 EXCESS AIR REFORMING (NATURAL GAS) 1.666 AUTOTHERMAL REFORM ING (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 COM BUSTION 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 PRODUC TION (RASCHIG) 0.009 36 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 37 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk ANKERIET (Ca(Fe,Mg,Mn)(CO3)2)) 0.40822 tot 0.47572 RODOCHROSIET (MnCO3) 0.38286 SODIUM KARBONAAT/ SODA-AS (Na2CO3) 0.41492 2A5 ANDER (PER TON KARBONAAT) KALSIET/ARAGONIET (CaCO3) 0.43971 MAGNESIET (MgCO3) 0.52197 DOLOMIET (CaMg(CO3)2)) 0.47732 SIDERIET (FeCO3) 0.37987 ANKERIET (Ca(Fe,Mg,Mn)(CO3)2)) 0.40822 tot 0.47572 RODOCHROSIET (MnCO3) 0.38286 SODIUM KARBONAAT/SODA-AS (Na2CO3) 0.41492 2B1 AMMONIAKPRODUKSIE (PER TON NH3) MODERNE PLANTE KONVENSIONELE HERVORMING (AARDGAS) 1.694 OORMAAT LUG HERVORMING (AARDGAS) 1.666 OUTOTERMIESE HERVORMING (AARDGAS) 1.694 GEDEELTELIKE OKSIDASIE 2.772 GEMIDDELDE WAARDE AARDGAS (MENGSEL VAN MODERNE & OUE) 2.104 GEMIDDELDE WAARDE (GEDEELTELIKE OKSIDASIE) 3.273 2B2 SALPETERSUUR PRODUKSIE (PER TON SALPETERSUUR) AANLEGTE MET ‘‘NSCR’’. (ALLE PROSESSE) 0.002 AANLEGTE MET PROSES (GEÏNTEGREERDE OF AFVOERGAS NO2 VERNIETIGING) 0.0025 ATMOSFERIESE DRUK AANLEGTE (LAEDRUK AANLEGTE) 0.005 MEDIUMDRUK ONTBRANDINGS AANLEGTE (MEDIUM DRUK) 0.007 HOËDRUK AANLEGTE (HOË DRUK) 0.009 2B3 ‘ADIPIC’ SUURPRODUKSIE (PER TON ‘ADIPIC’ SUUR ONBEHEER) SALPETERSUUR-OKSIDASIE (‘ADIPIC’ SUUR) 0.3 37 This gazette is also available free online at www.gpwonline.co.za 38 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 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 GLYOXAL PRODUCTION 0.1 GLYOXYLIC ACID PRODUC TION 0.02 2B5 CARBIDE PRODUCTION (PER TONNE RAW MATE RIAL USED) SILICON CARBIDE PRODUC TION 2.3 0.0102 PETROLEUM COKE USE 1.7 2B5 CARBIDE PRODUCTION (PER TONNE CARBIDE PRO DUCED) SILICON CARBIDE PRODUC TION (CARBIDE PRODUCED) 2.62 0.0116 PETROLEUM COKE USE 1.09 USE OF PRODUCT 1.1 2B6 TITANIUM DIOXIDE PRO DUCTION (PER TONNE PRODUCT) TITANIUM SLAG NOT AVAIL ABL E 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 OUT PUT 0.138 NATURAL SODA ASH (TRONA USED) 0.097 2B8 PETROCHEMICAL AND CARBON BLACK PRODUC TION 2B8a METHANOL PRODUCTION (PER TONNE METHANOL PRODUCED) CONVENTIONAL STEAM REFORMING WITHOUT PRI MARY REFORMER (NATU RAL GAS FEEDSTOCK) 0.67 0.0023 CONVENTIONAL STEAM REFORMING WITH PRI MARY REFORMER (NATU RAL GAS FEEDSTOCK) 0.497 0.0023 CONVENTIONAL STEAM REFORMING LURGI CON VENTIONAL PROCESS (NATURAL GAS FEED STOCK) 0.385 0.0023 CONVENTIONAL STEAM REFORMING LURGI CON VENTIONAL PROCESS (NATURAL GAS+CO2 FEED STOCK) 0.267 0.0023 38 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 39 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk 2B4 ‘‘CAPROLACTAM’, ‘‘GLYOXAL’’ EN ‘‘GLYOKSILIC’’ SUURPRODUKSIE (PER TON PRODUSEER) ‘‘CAPROLACTAM’’ PRODUKSIE (RASCHIG) 0.009 GLYOXAL-PRODUKSIE 0.1 ‘‘GLYOKSILIC’’ SUURPRODUKSIE 0.02 2B5 KARBIED PRODUKSIE (PER TON GRONDSTOF GEBRUIK) SILIKON KARBIEDPRODUKSIE 2.3 0.0102 PETROLEUM KOOKSGEBRUIK 1.7 2B5 KARBIEDPRODUKSIE (PER TON KARBIED PRODUSEER) SILIKON KARBIEDPRODUKSIE (KARBIED PRODUSEER) 2.62 0.0116 PETROLEUM KOOKSGEBRUIK 1.09 GEBRUIK VAN PRODUK 1.1 2B6 TITAANDIOKSIED PRODUKSIE (PER TON PRODUK) TITAANSLAK NIE BESKIK BAAR SINTETIESE RUTIEL 1.43 RUTIELE TITAANDIOKSIED (CHLORIED ROETE) 1.34 2B7 SODA-ASPRODUKSIE (PER TON VAN SODA-AS OF TRONA) NATUURLIKE SODA-AS PRODUKSIE 0.138 NATUURLIKE SODA-AS (TRONA GEBRUIK) 0.097 2B8 PETROCHEMIESE EN KOOLSWART-PRODUKSIE 2B8a METANOL-PRODUKSIE (PER TON METANOL PRODUSEER) KONVENSIONELE STOOMHERVORMING SONDER PRIMÊRE HERVORMER (AARDGAS VOERSTOF) 0.67 0.0023 KONVENSIONELE STOOM HERVORMING MET PRIMÊRE HERVORMER (AARDGASVOERSTOF) 0.497 0.0023 KONVENSIONELE STOOMHERVORMING ‘‘LURGI’’ KONVENSIONELE PROSES (AARDGAS VOERSTOF) 0.385 0.0023 39 This gazette is also available free online at www.gpwonline.co.za 40 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 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 CONVENTIONAL STEAM REFORMING LURGI LOW PRESSURE PROCESS (NATU RAL GAS FEEDSTOCK) 0.267 0.0023 CONVENTIONAL STEAM REFORMING LURGI COM BINED PROCESS (NATURAL GAS FEEDSTOCK) 0.396 0.0023 CONVENTIONAL STEAM REFORMING LURGI MEGA METHANOL PROCESS (NATURAL GAS FEED STOCK) 0.31 0.0023 PARTIAL OXIDATION PRO CESS (OIL FEEDSTOCK) 1.376 0.0023 PARTIAL OXIDATION PRO CESS (COAL FEEDSTOCK) 5.285 0.0023 PARTIAL OXIDATION PRO CESS (LIGNITE FEEDSTOCK) 5.02 0.0023 CONVENTIONAL STEAM REFORMING WITH INTE GRATED AMMONIA PRO DUCTION (NATURAL GAS FEEDSTOCK) 1.02 0.0023 2B8b STEAM CRACKING ETHYLENE PRODUCTION (PER TONNE ETHYLENE PRODUCED) ETHYLENE (TOTAL PRO CESS & ENERGY FEED STOCK USE)—NAPTHA 1.73 0.003 ETHYLENE (TOTAL PRO CESS & ENERGY FEED STOCK USE)—GAS OIL 2.29 0.003 ETHYLENE (TOTAL PRO CESS & ENERGY FEED STOCK USE)—ETHANE 0.95 0.006 ETHYLENE (TOTAL PRO CESS & ENERGY FEED STOCK USE)—PROPANE 1.04 0.003 ETHYLENE (TOTAL PRO CESS & ENERGY FEED STOCK USE)—BUTANE 1.07 0.003 ETHYLENE (TOTAL PRO CESS & ENERGY FEED STOCK 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 40 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 41 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk KONVENSIONELE STOOMHERVORMING ‘‘LURGI’’ KONVENSIONELE PROSES (AARDGAS+CO2 VOERSTOF) 0.267 0.0023 KONVENSIONELE STOOMHERVORMING ‘‘LURGI’’ LAE DRUK PROSES (AARDGAS VOERSTOF) 0.267 0.0023 KONVENSIONELE STOOMHERVORMING ‘‘LURGI’’ KOMBINEERDE PROSES (AARDGAS VOERSTOF) 0.396 0.0023 KONVENSIONELE STOOM HERVORMING ‘‘LURGI’’ MEGA METANOLPROSES (AARDGASVOERSTOF) 0.31 0.0023 GEDEELTELIKE OKSIDASIEPROSES (OLIEVOERSTOF) 1.376 0.0023 GEDEELTELIKE OKSIDASIEPROSES STEENKOOLVOERSTOF) 5.285 0.0023 GEDEELTELIKE OKSIDASIEPROSES (LIGNIETVOERSTOF) 5.02 0.0023 KONVENSIONELE STOOMHERVORMING MET GEÏNTEGREERDE AMMONIAK-PRODUKSIE (AARDGASVOERSTOF) 1.02 0.0023 2B8b STOOM ‘‘CRACKING’’ ETILEENPRODUKSIE (PER TON ETILEEN PRODUSEER) ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—NAFTA 1.73 0.003 ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—GAS-OLIE 2.29 0.003 ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—ETAAN 0.95 0.006 ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—PROPAAN 1.04 0.003 ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—BUTAAN 1.07 0.003 ETILEEN (TOTAAL PROSES & ENERGIEVOERSTOF GEBRUIK)—ANDER 1.73 0.003 ETILEEN (PROSES VOERSTOF GEBRUIK) —NAFTA 1.73 0.003 ETILEEN (PROSES VOERSTOF GEBRUIK)— GAS-OLIE 2.17 0.003 ETILEEN (PROSES VOERSTOF GEBRUIK)— ETAAN 0.76 0.006 41 This gazette is also available free online at www.gpwonline.co.za 42 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 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 ETHYLENE ( SUPPLEMEN TAL FUEL-ENERGY FEED STOCK) USE—GAS OIL 0.12 0.003 ETHYLENE ( SUPPLEMEN TAL FUEL-ENERGY FEED STOCK) USE—ETHANE 0.19 0.006 2B8c ETHYLENE DICHLORIDE AND VINYL CHLORIDE MONOMER (PER TONNE EDC PRODUCED OR TONNE VCM PRODUCT PRODUCED) DIRECT CHORINATION 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 (VCM) 0.286 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 PROD UCTS BURNED FOR EN ERGY RECOVERY OR FLARED (DEFAULT) 1 0.00018 DIRECT AMMOXIDATION WITH ACETONITRILE BURNED FOR ENERGY RECOVERY OR FLARED 0.83 0.00018 42 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 43 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk ETILEEN (PROSES VOERSTOF GEBRUIK)—PROPAAN 1.04 0.003 ETILEEN (PROSES VOERSTOF GEBRUIK)—BUTAAN 1.07 0.003 ETILEEN (PROSES VOERSTOF GEBRUIK) —ANDER 1.73 0.003 ETILEEN (AANVULLENDE BRANDSTOF-ENERGIE VOERSTOF) GEBRUIK— GAS-OLIE 0.12 0.003 ETILEEN (AANVULLENDE BRANDSTOF-ENERGIE VOERSTOF) GEBRUIK—ETAAN 0.19 0.006 2B8c ETILEENDICHLORIED EN VINIELCHLORIED MONOMER (PER TON EDC PRODUSEER OF TON VCM PRODUK PRODUSEER) DIREKTE CHLORINERINGS PROSES (‘‘EDC’’) 0.191 0.0000226 OKSICHLORINERINGS PROSES (‘‘EDC’’) 0.202 0.0000226 GEBALANSEERDE PROSES (STANDAARD)— ‘‘EDC’’ 0.196 0.0000226 2B8c ETILEENDICHLORIED EN VINIELCHLORIED MONOMER (PER TON VCM PRODUSEER OF TON VCM PRODUK PRODUSEER) DIREKTE CHLORINERINGS PROSES (‘‘VCM’’) 0.286 0.0000226 OKSICHLORINE RINGSPROSES (‘‘VCM’’) 0.302 0.0000226 GEBALANSEERDE PROSES (STANDAARD) —‘‘VCM’’ 0.294 0.0000226 2B8d ETILEENOKSIED (PER TON ETILEENOKSIED PRODUSEER) LUGPROSES (STANDAARD)— KATALISATOR STANDAARD (70) 0.863 0.00179 LUGPROSES (STANDAARD)— KATALISATOR (75) 0.663 0.00179 LUGPROSES (STANDAARD)— KATALISATOR (80) 0.5 0.00179 SUURSTOFPROSES (STANDAARD)— KATALISATOR STANDAARD (75) 0.663 0.00179 SUURSTOFPROSES —KATALISATOR (80) 0.5 0.00179 SUURSTOFPROSES —KATALISATOR (85) 0.35 0.00179 43 This gazette is also available free online at www.gpwonline.co.za 44 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 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 DIRECT AMMOXIDATION WITH ACETONITRILE & HYDROGEN CYANIDE RE COVERED AS PRODUCT 0.79 0.00018 2B8f CARBON BLACK PRODUC TION (PER TONNE CARBON BLACK PRODUCED) FURNACE BLACK PROCESS (DEFAULT)—Primary Feed stock 1.96 0.00006 THERMAL BLACK PRO CESS—PRIMARY FEED STOCK 4.59 0.00006 ACETYLENE BLACK PRO CESS—PRIMARY FEED STOCK 0.12 0.00006 FURNACE BLACK PROCESS (DEFAULT)—SECONDARY FEEDSTOCK 0.66 0.00006 THERMAL BLACK PRO CESS—SECONDARY FEED STOCK 0.66 0.00006 ACETYLENE BLACK PRO CESS—SECONDARY FEED STOCK 0.66 0.00006 FURNACE BLACK PROCESS (DEFAULT)—TOTAL FEED STOCK 2.62 0.00006 THERMAL BLACK PRO CESS—TOTAL FEEDSTOCK 5.25 0.00 006 ACETYLENE BLACK PRO CESS—TOTAL FEEDSTOCK 0.78 0.00006 ALL CARBON BLACK PRO CESSES (NO THERMAL TREATMENT) N/A 0.0287 2C1 IRON AND STEEL PRODUC TION (PER TONNE PROD UCT 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 PRODUC TION (PER TONNE PRO DUCTION) 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 44 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 45 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk ALLE ETILEENOKSIED PROSESSE—TERMIESE BEHANDELING NVT 0.00079 2B8e AKRILONITRIEL (PER TON ACRYLONITRILE PRODUSEER) DIREKTE AMMOKSIDASIE MET SEKONDÊRE PRODUKTE VERBRAND VIR ENERGIE HERWINNING OF OPVLAMMING (STANDAARD) 1 0.00018 DIREKTE AMMOKSIDASIE MET ASETONITRIEL VERBRAND VIR ENERGIE HERWIN OF OPGEVLAM 0.83 0.00018 DIREKTE AMMOKSIDASIE MET ASETONITRIEL & WATERSTOFSIANIED HERWIN AS PRODUK 0.79 0.00018 2B8f KOOLSWARTPRODUKSIE (PER TON KOOLSWART PRODUSEER) HOOGOOND SWARTPROSES (STANDAARD)—PRIMÊRE VOERSTOF 1.96 0.00006 TERMIESE SWARTPROSES— PRIMÊRE VOERSTOF 4.59 0.00006 ASETILEEN SWARTPROSES —PRIMÊRE VOERSTOF 0.12 0.00006 HOOGOOND SWARTPROSES (STANDAARD)— SEKONDÊRE VOERSTOF 0.66 0.00006 TERMIESE SWARTPROSES— SEKONDÊRE VOERSTOF 0.66 0.00006 ASETILEEN SWARTPROSES —SEKONDÊRE VOERSTOF 0.66 0.00006 HOOGOOND SWARTPROSES (STANDAARD)—TOTAAL VOERSTOF 2.62 0.00006 TERMIESE SWARTPROSES— TOTAAL VOERSTOF 5.25 0.00006 ASETILEEN SWARTPROSES —TOTAAL VOERSTOF 0.78 0.00006 ALLE KOOLSWART PROSESSE (GEEN TERMIESE BEHANDELING) NVT 0.0287 2C1 YSTER- EN STAALPRODUKSIE (PER TON PRODUK PRODUSEER) SINTERPRODUKSIE 0.2 0.00007 KOOKSOOND 0.56 0.0000001 RUYSTERPRODUKSIE 1.35 DIREKTE VERMINDERDE YSTER-(‘‘DRI’’) PRODUKSIE 0.7 0.001/TJ (NG) 45 This gazette is also available free online at www.gpwonline.co.za 46 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 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 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 PRO DUCTION 0.25 TREATMENT OF SECOND ARY 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 46 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 47 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode BRON KATEGORIE AKTIWITEIT/ GRONDSTOF/ PRODUK TON CO2/ton produk TON CH4/ton produk TON N2O/ ton produk TON C2F6/ton produk TON CF4/ton produk TON SF6 /ton produk KORRELPRODUKSIE 0.03 BASIESE SUURSTOF HOOGOOND 1.46 ELEKTRIESE VLAM HOOGOOND 0.08 OOP HERD HOOGOOND 1.72 GLOBALE GEMIDDELD 1.06 2C2 YSTERLEGERINGS PRODUKSIE (PER TON PRODUKSIE) FERROSILIKON (45%) SI 2.5 FERROSILIKON (65%) SI 3.6 0.001 FERROSILIKON (75%) SI 4 0.001 FERROSILIKON (90%) SI 4.8 0.0011 FERROMANGAAN (7% C) 1.3 FERROMANGAAN (1% C) 1.5 SILIKOMANGAAN 1.4 SILIKONMETAAL 5 0.0012 FERROCHROMIUM (ALLEENSTAANDE) 1.3 FERROCHROMIUM (MET SINTER AANLEG) 1.6 2C3 ALUMINIUMPRODUKSIE (PER TON ALUMINIUM PRODUSEER) VOORAF GEBAK 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-PRODUKSIE (PER TON MAGNESIUM PRODUSEER) DOLOMIET 5.13 0.001 MAGNESIET 2.83 0.001 2C5 LOODPRODUKSIE (PER TON PRODUK) ‘‘IMPERIAL’’ SMELT HOOGOOND (ISF) PRODUKSIE 0.59 DIREKTE SMELTING PRODUKSIE 0.25 BEHANDELING VAN SEKONDÊRE GRONDSTOF 0.2 STANDAARD ‘‘EF’’ 0.52 2C6 SINKPRODUKSIE (PER TON PRODUK) WAELZ-OOND 3.66 PYROMETALURGIES 0.43 STANDAARD ‘‘EF’’ 1.72 47 This gazette is also available free online at www.gpwonline.co.za 48 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 Schedule 2 IPCC Code Activity/Sector Threshold Basic tax-free allowance for fossil fuel com bustion emissions % Basic tax-free allowance for process emissions % Fugitive emissions allowance % Trade exposure allowance % Perfor mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow ances % 1 Energy 1A Fuel Combustion Activities 1A1 Energy Industries (including heat and electricity recovery from Waste) 1A1a Main Activity Electric ity and Heat Produc tion (including Com bined 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 En ergy Industries 10 MW(th) 60 0 0 10 5 5 10 90 1A2 Manufacturing In dustries and Con struction (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, Bev erages 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 Prod ucts 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: 4 million bricks a month 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 Naviga tion 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 (in cluding heat and electricity recovery from Waste) 48 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 49 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 Bylae 2 IPCC kode Aktiwiteit/ Sektor Drempel Basiese belasting vrye toelae vir fossiel brandstof ver branding % BASIESE belasting vrye toelae vir PROSES vry stellings % Vlugtige vry stellings toelae % Handels bloot stellings toelae % Verrigting toelae % Koolstof begroting toelae % Ver rekenings toelae % Maksimum totaale toelaes % 1 Energie 1A Brandstof Verbranding Aktiwiteit 1A1 Energie Industries (ingesluit hitte en elektrisiteit herwinning van afval) 1A1a Hoof aktiwiteit elektrisiteit en hitte produksie (Ingesluit gekombineerde hitte en krag aanlegte) 10 MW(th) 60 0 0 10 5 5 10 90 1A1b Petroleum Raffinering 10 MW(th) 60 0 0 10 5 5 10 90 1A1c Vervaardiging van vaste brandstof en ander energie nywerhede 10 MW(th) 60 0 0 10 5 5 10 90 1A2 Vervaardigings nywerhede en konstruksie(Ingesluit hitte en elektrisiteits herwinning uit afval) 60 0 0 10 5 5 10 90 1A2a Yster en staal 10 MW(th) 60 0 0 10 5 5 10 90 1A2b Nie-ysterhoudende metale 10 MW(th) 60 0 0 10 5 5 10 90 1A2c Chemikalieë 10 MW(th) 60 0 0 10 5 5 10 90 1A2d Pulp, papier en druk 10 MW(th) 60 0 0 10 5 5 10 90 1A2e Voedselverwerking, drank en tabak 10 MW(th) 60 0 0 10 5 5 10 90 1A2f Nie-metaalagtige minerale 10 MW(th) 60 0 0 10 5 5 10 90 1A2g Vervoertoerusting 10 MW(th) 60 0 0 10 5 5 10 90 1A2h Masjinerie 10 MW(th) 60 0 0 10 5 5 10 90 1A2i Mynbou en uitgrawing 10 MW(th) 60 0 0 10 5 5 10 90 1A2j Hout en houtprodukte 10 MW(th) 60 0 0 10 5 5 10 90 1A2k Konstruksie 10 MW(th) 60 0 0 10 5 5 10 90 1A2l Tekstiel en leer 10 MW(th) 60 0 0 10 5 5 10 90 1A2m Baksteen vervaardiging: 4 miljoen bakstene ’n maand 60 0 0 10 5 5 10 90 1A3 Vervoer 1A3a Plaaslike vervoer 100 000 litres/year 70 0 0 0 5 5 10 90 1A3b Padvervoer NA2 75 0 0 0 0 5 10 90 1A3c Spoorweë 100 000 litres/year 75 0 0 0 0 5 10 90 1A3d Seevaart 100 000 litres/year 75 0 0 0 0 5 10 90 1A3e Ander vervoer NA 75 0 0 0 0 5 10 90 1A4 Ander sektore (Ingesluit hitte en elektrisiteits herwinning uit afval) 49 This gazette is also available free online at www.gpwonline.co.za 50 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for fossil fuel com bustion emissions % Basic tax-free allowance for process emissions % Fugitive emissions allowance % Trade exposure allowance % Perfor mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow ances % 1A4a Commercial/Institu tional 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 (in cluding 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 Han dling None 60 0 10 10 5 5 5 95 1B1ai Underground mines including flaring of drained methane (ex cluding 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 Combus tion, and Burning Coal Dumps N/A 100 0 0 0 0 0 0 100 1B1c Solid Fuel Transforma tion 1B1c1 Coke production pro cesses 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 involv ing fossil and organic carbon based fuels (e.g. biofuel produc tions) 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 pro cesses none 60 0 10 10 5 5 5 95 1B3b Gas-to-liquids pro cesses none 60 0 10 10 5 5 5 95 50 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 51 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode Aktiwiteit/ Sektor Drempel Basiese belasting vrye toelae vir fossiel brandstof ver branding % BASIESE belasting vrye toelae vir PROSES vry stellings % Vlugtige vry stellings toelae % Handels bloot stellings toelae % Verrigting toelae % Koolstof begroting toelae % Ver rekenings toelae % Maksimum totaale toelaes % 1A4a Komersieel/ Institusioneel 10 MW(th) 60 0 0 10 5 5 10 90 1A4b Residensieel 10 MW(th) 100 0 0 0 0 0 0 100 1A4c Landbou/Bosbou/ Vissery/ Visplase 10 MW(th) 60 0 0 10 5 5 10 90 1A5 Nie-gespesifiseer (Ingesluit hitte en elektrisiteit herwinning uit afval) 1A5a Stilstaande 10 MW(th) 60 0 0 10 5 5 10 90 1A5b Mobiel NVT 60 0 0 10 5 5 10 90 1A5c Multilaterale bedrywighede NVT 60 0 0 10 5 5 10 90 1B Vlugtige vrystellings van brandstowwe 1B1 Vaste brandstof 1B1a Steenkoolmynbou en hantering Geen 60 0 10 10 5 5 5 95 1B1ai Ondergrondse myne Ingesluit opvlamming van gedreinde metaan (Uitgesluit verlate myne) geen 60 0 10 10 5 5 5 95 1B1aii Oppervlakmyne geen 60 0 10 10 5 5 5 95 1B1b Onbeheersde ontbranding, en brandende steenkoolhope NA 100 0 0 0 0 0 0 100 1B1c Vaste brandstof transformasie 1B1c1 Kooks produksie prosesse geen 60 0 10 10 5 5 5 95 1B1c2 Steenkook produksie prosesse geen 60 0 10 10 5 5 5 95 1B1c3 Enige ander vaste brandstoftransformasie betrekkende fossiel en organiese koolstof gebaseerde brandstowwe (bv. bio brandstofproduksie) geen 60 0 10 10 5 5 5 95 1B2 Olie en Aardgas 1B2a Olie geen 60 0 10 10 5 5 5 95 1B2ai Ontvlugting geen 60 0 10 10 5 5 5 95 1B2aii Opvlamming geen 60 0 10 10 5 5 5 95 1B2aiii Alle ander geen 60 0 10 10 5 5 5 95 1B2b Aardgas geen 60 0 10 10 5 5 5 95 1B2bi Ontvlugting geen 60 0 10 10 5 5 5 95 1B2bii Opvlamming geen 60 0 10 10 5 5 5 95 1B2biii Alle ander geen 60 0 10 10 5 5 5 95 1B3 Ander vrystellings van energieproduksie 1B3a Steenkool-na-vloeistof prosesse geen 60 0 10 10 5 5 5 95 1B3b Gas-na-vloeistof prosesse geen 60 0 10 10 5 5 5 95 51 This gazette is also available free online at www.gpwonline.co.za 52 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for fossil fuel com bustion emissions % Basic tax-free allowance for process emissions % Fugitive emissions allowance % Trade exposure allowance % Perfor mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow ances % 1B3c Gas-to-chemicals pro cesses 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 0 70 0 10 5 5 5 95 2A2 Lime Production none 0 70 0 10 5 5 5 95 2A3 Glass Production none 0 70 0 10 5 5 5 95 2A4 Other Process Uses of Carbonates 0 70 0 10 5 5 5 95 2A4a Ceramics N/A 0 70 0 10 5 5 5 95 2A4b Other Uses of Soda Ash N/A 0 70 0 10 5 5 5 95 2A4c Non Metallurgical Magnesia Production none 0 70 0 10 5 5 5 95 2A4d Other (please specify) N/A 0 70 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 0 70 0 10 5 5 5 95 2B2 Nitric Acid Production none 0 70 0 10 5 5 5 95 2B3 Adipic Acid Produc tion none 0 70 0 10 5 5 5 95 2B4 Caprolactam, Glyoxal and Glyoxylic Acid Production none 0 70 0 10 5 5 5 95 2B5 Carbide Production none 0 70 0 10 5 5 5 95 2B6 Titanium Dioxide Pro duction none 0 70 0 10 5 5 5 95 2B7 Soda Ash Production none 0 70 0 10 5 5 5 95 2B8 Petrochemical and Carbon Black Production 2B8a Methanol none 0 70 0 10 5 5 5 95 2B8b Ethylene none 0 70 0 10 5 5 5 95 52 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 53 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode Aktiwiteit/ Sektor Drempel Basiese belasting vrye toelae vir fossiel brandstof ver branding % BASIESE belasting vrye toelae vir PROSES vry stellings % Vlugtige vry stellings toelae % Handels bloot stellings toelae % Verrigting toelae % Koolstof begroting toelae % Ver rekenings toelae % Maksimum totaale toelaes % 1B3c Gas-na-chemikalieë Prosesse geen 60 0 10 10 5 5 5 95 1C Koolstofdioksied vervoer en berging 1C1 Vervoer van CO2 geen 60 0 10 10 5 5 5 95 1C1a Pypleidings 10 000 ton CO2/jaar 60 0 10 10 5 5 5 95 1C1b Skepe 10 000 ton CO2/jaar 60 0 10 10 5 5 5 95 1C1c Ander (spesifiseer asseblief) 10 000 ton CO2/ja ar 60 0 10 10 5 5 5 95 1C2 Inspuiting en berging 1C2a Inspuiting 10 000 ton CO2/jaar 60 0 10 10 5 5 5 95 1C2b Berging 10 000 ton CO2/jaar 60 0 10 10 5 5 5 95 1C3 ANDER geen 60 0 10 10 5 5 5 95 2 Industriële prosesse en produk gebruik 2A Minerale Nywerheid 2A1 Sementproduksie geen 0 70 0 10 5 5 5 95 2A2 Kalkproduksie geen 0 70 0 10 5 5 5 95 2A3 Glasproduksie geen 0 70 0 10 5 5 5 95 2A4 Ander proses gebruike van karbonate 60 0 0 10 5 5 10 90 2A4a Keramiek geen 60 0 0 10 5 5 10 90 2A4b Ander gebruike van soda-as geen 60 0 0 10 5 5 10 90 2A4c Nie-metallurgiese magnesia-produksie geen 60 0 0 10 5 5 10 90 2A4d Ander (spesifiseer asseblief) 10 000 ton CO2/jaar 60 0 0 10 5 5 10 90 2A5 Ander (spesifiseer asseblief) NA 60 0 0 10 5 5 10 90 2B Chemikalieë nywerheid 2B1 Ammoniakproduksie geen 0 70 0 10 5 5 5 95 2B2 Salpetersuur-produksie geen 0 70 0 10 5 5 5 95 2B3 Adipic suurproduksie geen 0 70 0 10 5 5 5 95 2B4 ‘‘Caprolactam’’, ‘‘Glyoxal’’ en ‘‘Glyoksilic Acid’’ produksie geen 0 70 0 10 5 5 5 95 2B5 Karbiedproduksie geen 0 70 0 10 5 5 5 95 2B6 Titaandioksied produksie geen 0 70 0 10 5 5 5 95 2B7 Soda-asproduksie geen 0 70 0 10 5 5 5 95 2B8 Petrochemikalieë en koolswartproduksie 2B8a Metanol geen 0 70 0 10 5 5 5 95 2B8b Etileen geen 0 70 0 10 5 5 5 95 53 This gazette is also available free online at www.gpwonline.co.za 54 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for fossil fuel com bustion emissions % Basic tax-free allowance for process emissions % Fugitive emissions allowance % Trade exposure allowance % Perfor mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow ances % 2B8c Ethylene Dichloride and Vinyl Chloride Monomer none 0 70 0 10 5 5 5 95 2B8d Ethylene Oxide none 0 70 0 10 5 5 5 95 2B8e Acrylonitrile none 0 70 0 10 5 5 5 95 2B8f Carbon Black none 0 70 0 10 5 5 5 95 2B8g Hydrogen Production none 0 70 0 10 5 5 5 95 2B9 Fluorochemical Production 2B9a By-product Emissions none 0 70 0 10 5 5 5 95 2B9b Fugitive Emissions none 0 70 0 10 5 5 5 95 2B10 Other (Please specify) N/A 0 70 0 10 5 5 5 95 2C Metal Industry 2C1 Iron and Steel Produc tion none 0 70 0 10 5 5 5 95 2C2 Ferroalloys Production none 0 70 0 10 5 5 5 95 2C3 Aluminium Production none 0 70 0 10 5 5 5 95 2C4 Magnesium Production none 0 70 0 10 5 5 5 95 2C5 Lead Production none 0 70 0 10 5 5 5 95 2C6 Zinc Production none 0 70 0 10 5 5 5 95 2C7 Other (please specify) N/A 0 60 0 10 5 5 10 90 2D Non-Energy Products from Fuels and Solvent Use 2D1 Lubricant Use N/A 0 60 0 10 5 5 10 90 2D2 Paraffin Wax Use N/A 0 60 0 10 5 5 10 90 2D3 Solvent Use N/A 0 60 0 10 5 5 10 90 2D4 Other (please specify) N/A 0 60 0 10 5 5 10 90 2E Electronics Industry 2E.1 Integrated Circuit or Semiconductor N/A 0 60 0 10 5 5 10 90 2E.2 TFT Flat Panel Dis play N/A 0 60 0 10 5 5 10 90 2E.3 Photovoltaics N/A 0 60 0 10 5 5 10 90 2E.4 Heat Transfer Fluid N/A 0 60 0 10 5 5 10 90 2E.5 Other (please specify) N/A 0 60 0 10 5 5 10 90 2F Product Uses as Sub stitutes for Ozone Depleting Substances 2F1 Refrigeration and Air Conditioning 2F1a Refrigeration and Sta tionary Air Condition ing N/A 0 60 0 10 5 5 10 90 2F1b Mobile Air Condition ing N/A 0 60 0 10 5 5 10 90 2F2 Foam Blowing Agents N/A 0 60 0 10 5 5 10 90 54 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 55 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode Aktiwiteit/ Sektor Drempel Basiese belasting vrye toelae vir fossiel brandstof ver branding % BASIESE belasting vrye toelae vir PROSES vry stellings % Vlugtige vry stellings toelae % Handels bloot stellings toelae % Verrigting toelae % Koolstof begroting toelae % Ver rekenings toelae % Maksimum totaale toelaes % 2B8c Etileendichloried en vinielchloried monomeer geen 0 70 0 10 5 5 5 95 2B8d Etileenoksied geen 0 70 0 10 5 5 5 95 2B8e Akrilonitriel geen 0 70 0 10 5 5 5 95 2B8f Koolswart geen 0 70 0 10 5 5 5 95 2B8g Waterstofproduksie geen 0 70 0 10 5 5 5 95 2B9 Fluoro Chemikalieë Produksie 2B9a By-produkvrystellings geen 0 70 0 10 5 5 5 95 2B9b Vlugtige vrystellings geen 0 70 0 10 5 5 5 95 2B10 Ander (Spesifiseer asseblief) NVT 0 70 0 10 5 5 5 95 2C Metaalnywerheid 2C1 Yster- en staalproduksie geen 0 70 0 10 5 5 5 95 2C2 Ysterlegeringproduksie geen 0 70 0 10 5 5 5 95 2C3 Aluminiumproduksie geen 0 60 0 10 5 5 10 90 2C4 Magnesiumproduksie geen 0 60 0 10 5 5 10 90 2C5 Loodproduksie geen 0 60 0 10 5 5 10 90 2C6 Sinkproduksie geen 0 60 0 10 5 5 10 90 2C7 Ander (Spesifiseer asseblief) NVT 0 60 0 10 5 5 10 90 2D Nie-energie Produkte van gebruik van brandstowwe en oplosmiddels 2D1 Smeermiddelgebruik NVT 0 60 0 10 5 5 10 90 2D2 Paraffienwasgebruik NVT 0 60 0 10 5 5 10 90 2D3 Oplosmiddelgebruik NVT 0 60 0 10 5 5 10 90 2D4 Ander (spesifiseer asseblief) NVT 0 60 0 10 5 5 10 90 2E Elektroniese nywerheid 2E.1 Geïntegreerde geleier verbinding of halfgeleier NVT 0 60 0 10 5 5 10 90 2E.2 ‘‘TFT’’ Plat paneelskerm NVT 0 60 0 10 5 5 10 90 2E.3 Fotovoltaïes NVT 0 60 0 10 5 5 10 90 2E.4 Hitte-oordrag vloeistof NVT 0 60 0 10 5 5 10 90 2E.5 Ander (spesifiseer asseblief) NVT 0 60 0 10 5 5 10 90 2F Produk gebruike as vervangings vir osoon-afbrekende stowwe 2F1 Verkoeling en lugversorging 2F1a Verkoeling en stilstaande lugversorging NVT 0 60 0 10 5 5 10 90 2F1b Beweeglike lugversorging NVT 0 60 0 10 5 5 10 90 2F2 Skuimblasende middele NVT 0 60 0 10 5 5 10 90 55 This gazette is also available free online at www.gpwonline.co.za 56 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for fossil fuel com bustion emissions % Basic tax-free allowance for process emissions % Fugitive emissions allowance % Trade exposure allowance % Perfor mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow ances % 2F3 Fire Protection N/A 0 60 0 10 5 5 10 90 2F4 Aerosols N/A 0 60 0 10 5 5 10 90 2F5 Solvents N/A 0 60 0 10 5 5 10 90 2F6 Other Applications (please specify) N/A 0 60 0 10 5 5 10 90 2G Other Product Manufacture and Use 2G1 Electrical Equipment 2G1a Manufacture of Elec trical Equipment N/A 0 60 0 10 5 5 10 90 2G1b Use of Electrical Equipment N/A 0 60 0 10 5 5 10 90 2G1c Disposal of Electrical Equipment 0 60 0 10 5 5 10 90 2G2 SF6 and PFCs from Other Product Uses N/A 2G2a Military Applications N/A 0 60 0 10 5 5 10 90 2G2b Accelerators N/A 0 60 0 10 5 5 10 90 2G2c Other (please specify) N/A 0 60 0 10 5 5 10 90 2G3 N2O from Product Uses N/A 2G3a Medical Applications N/A 0 60 0 10 5 5 10 90 2G3b Propellant for Pressure and Aerosol Products N/A 0 60 0 10 5 5 10 90 2G3c Other (Please specify) N/A 0 60 0 10 5 5 10 90 2G4 Other (Please specify) N/A 0 60 0 10 5 5 10 90 2H Other 2H1 Pulp and Paper Indus try N/A 0 60 0 10 5 5 10 90 2H2 Food and Beverages Industry N/A 0 60 0 10 5 5 10 90 2H3 Other (please specify) N/A 0 60 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 56 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 57 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode Aktiwiteit/ Sektor Drempel Basiese belasting vrye toelae vir fossiel brandstof ver branding % BASIESE belasting vrye toelae vir PROSES vry stellings % Vlugtige vry stellings toelae % Handels bloot stellings toelae % Verrigting toelae % Koolstof begroting toelae % Ver rekenings toelae % Maksimum totaale toelaes % 2F3 Brandbeveiliging NVT 0 60 0 10 5 5 10 90 2F4 Aerosols NVT 0 60 0 10 5 5 10 90 2F5 Oplosmiddels NVT 0 60 0 10 5 5 10 90 2F6 Ander toepassings (spesifiseer asseblief) NVT 0 60 0 10 5 5 10 90 2G Ander produk vervaardiging en gebruik 2G1 Elektriese toerusting 2G1a Vervaardiging van elektriese toerusting NVT 0 60 0 10 5 5 10 90 2G1b Gebruik van elektriese toerusting NVT 0 60 0 10 5 5 10 90 2G1c Beskikking oor elektriese toerusting 0 60 0 10 5 5 10 90 2G2 SF6 EN ‘‘PFCs’’ van ander produkgebruike NVT 2G2a Militêre toepassings NVT 0 60 0 10 5 5 10 90 2G2b Versnellers NVT 0 60 0 10 5 5 10 90 2G2c Ander (spesifiseer asseblief) NVT 0 60 0 10 5 5 10 90 2G3 N2O van produk gebruike NVT 2G3a Medisinale toepassings NVT 0 60 0 10 5 5 10 90 2G3b Stumiddel vir druk en aerosolprodukte NVT 0 60 0 10 5 5 10 90 2G3c Ander (spesifiseer asseblief) NVT 0 60 0 10 5 5 10 90 2G4 Ander (spesifiseer asseblief) NVT 0 60 0 10 5 5 10 90 2H ANDER 2H1 Pulp- en papiernywerheid NVT 0 60 0 10 5 5 10 90 2H2 Voedsel- en dranknywerheid NVT 0 60 0 1 0 5 5 10 90 2H3 ANDER (spesifiseer asseblief) NVT 0 60 0 10 5 5 10 90 3 Landbou, bosbou, en ander grondgebruik 3A Lewende hawe 3A1 Ingewandsgisting 3A1a Vee NVT 100 0 0 0 0 0 0 100 3A1b Buffels NVT 100 0 0 0 0 0 0 100 3A1c Skape NVT 100 0 0 0 0 0 0 100 3A1d Bokke NVT 100 0 0 0 0 0 0 100 3A1e Kamele NVT 100 0 0 0 0 0 0 100 3A1f Perde NVT 100 0 0 0 0 0 0 100 3A1g Muile en esels NVT 100 0 0 0 0 0 0 100 3A1h Swyne NVT 100 0 0 0 0 0 0 100 3A1j Ander (spesifiseer asseblief) NVT 100 0 0 0 0 0 0 100 3A2 Messtofbestuur 3A2a Vee NVT 100 0 0 0 0 0 0 100 57 This gazette is also available free online at www.gpwonline.co.za 58 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for fossil fuel com bustion emissions % Basic tax-free allowance for process emissions % Fugitive emissions allowance % Trade exposure allowance % Perfor mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow ances % 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 N/A 100 0 0 0 0 0 0 100 3A2j Other (please specify) N/A 100 0 0 0 0 0 0 100 3B Land 3B1 Forest Land 3B1a Forest land Remaining Forest Land 100 Hectares of Plantations or Natural forests 100 0 0 0 0 0 0 100 3B1b Land Converted to Forest Land 100 Hectares of Plantations or Natural forests 100 0 0 0 0 0 0 100 3B2 Cropland 3B2a Cropland Remaining Cropland N/A 100 0 0 0 0 0 0 100 3B2b Land Converted to Cropland N/A 100 0 0 0 0 0 0 100 3B3 Grassland 3B3a Grassland Remaining Grassland N/A 100 0 0 0 0 0 0 100 3B3b Land Converted to Grassland N/A 100 0 0 0 0 0 0 100 3B4 Wetlands 3B4a Wetlands Remaining Wetlands N/A 100 0 0 0 0 0 0 100 3B4b Land Converted to Wetlands N/A 100 0 0 0 0 0 0 100 3B5 Settlements 3B5a Settlements Remaining Settlements N/A 100 0 0 0 0 0 0 100 3B5b Land Converted to Settlements N/A 100 0 0 0 0 0 0 100 3B6 Other Land 3B6a Other Land Remaining Other Land N/A 100 0 0 0 0 0 0 100 3B6b Land Converted to Other Land N/A 100 0 0 0 0 0 0 100 3C Aggregate Sources and Non-CO2 Emissions Sources on Land 3C1 Emissions from Biomass Burning 3C1a Biomass Burning in Forest Lands N/A 100 0 0 0 0 0 0 100 3C1b Biomass Burning in Croplands N/A 100 0 0 0 0 0 0 1 00 58 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 59 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode Aktiwiteit/ Sektor Drempel Basiese belasting vrye toelae vir fossiel brandstof ver branding % BASIESE belasting vrye toelae vir PROSES vry stellings % Vlugtige vry stellings toelae % Handels bloot stellings toelae % Verrigting toelae % Koolstof begroting toelae % Ver rekenings toelae % Maksimum totaale toelaes % 3A2b Buffels NVT 100 0 0 0 0 0 0 100 3A2c Skape NVT 100 0 0 0 0 0 0 100 3A2d Bokke NVT 100 0 0 0 0 0 0 100 3A2e Kamele NVT 100 0 0 0 0 0 0 100 3A2f Perde NVT 100 0 0 0 0 0 0 100 3A2g Muile en esels NVT 100 0 0 0 0 0 0 100 3A2h Swyne NVT 100 0 0 0 0 0 0 100 3A2i Pluimvee NVT 100 0 0 0 0 0 0 100 3A2j Ander (spesifiseer asseblief) NVT 100 0 0 0 0 0 0 100 3B Land 3B1 Woudland 3B1a Woudland Blywende woudland 100 Hektaar van plantasies of natuurlike woude 100 0 0 0 0 0 0 100 3B1b Land omgeskakel in woudland 100 Hektaar van plantasies of natuurlike woude 100 0 0 0 0 0 0 100 3B2 Gewasland 3B2a Gewasland blywende gewasland NVT 100 0 0 0 0 0 0 100 3B2b Land omgeskakel na gewasland NVT 100 0 0 0 0 0 0 100 3B3 Grasland 3B3a Grasland blywende grasland NVT 100 0 0 0 0 0 0 100 3B3b Land omgeskakel na grasland NVT 100 0 0 0 0 0 0 100 3B4 Moerasland 3B4a Moerasland blywende moerasland NVT 100 0 0 0 0 0 0 100 3B4b Land omgeskakel na moerasland NVT 100 0 0 0 0 0 0 100 3B5 Nedersettings 3B5a Nedersettings blywende nedersettings NVT 100 0 0 0 0 0 0 100 3B5b Land omgeskakel na nedersettings NVT 100 0 0 0 0 0 0 100 3B6 ANDER Land 3B6a Ander land blywende ander land NVT 100 0 0 0 0 0 0 100 3B6b Land omgeskakel na ander land NVT 100 0 0 0 0 0 0 100 3C Totale nie-CO2 vrystellingsbronne op land 3C1 Vrystellings van biomassaverbranding 3C1a Biomassaverbranding in woudland NVT 100 0 0 0 0 0 0 100 3C1b Biomassaverbranding in gewasland NVT 100 0 0 0 0 0 0 100 59 This gazette is also available free online at www.gpwonline.co.za 60 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for fossil fuel com bustion emissions % Basic tax-free allowance for process emissions % Fugitive emissions allowance % Trade exposure allowance % Perfor mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow ances % 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 N/A 100 0 0 0 0 0 0 100 3C5 Indirect N2O Emis sions from Managed Soils N/A 100 0 0 0 0 0 0 100 3C6 Indirect N2O Emis sions 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 Prod ucts N/A 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 Dis posal Sites Receiving 5 tonnes per day or a total capac ity of 25000 tonnes 100 0 0 0 0 0 0 100 4A2 Unmanaged Waste Disposal Sites Receiving 5 tonnes per day or a total capac ity of 25000 tonnes 100 0 0 0 0 0 0 100 4A3 Uncategorised Waste Disposal Sites Receiving 5 tonnes per day or a total capac ity 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 Treat ment and Discharge 4D1 Domestic Wastewater Treatment and Dis charge 2 Million litres/day 100 0 0 0 0 0 0 100 60 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 61 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode Aktiwiteit/ Sektor Drempel Basiese belasting vrye toelae vir fossiel brandstof ver branding % BASIESE belasting vrye toelae vir PROSES vry stellings % Vlugtige vry stellings toelae % Handels bloot stellings toelae % Verrigting toelae % Koolstof begroting toelae % Ver rekenings toelae % Maksimum totaale toelaes % 3C1c Biomassaverbranding in grasland NVT 100 0 0 0 0 0 0 100 3C1d Biomassaverbranding in alle ander lande NVT 100 0 0 0 0 0 0 100 3C2 Kalking NVT 100 0 0 0 0 0 0 100 3C3 Urea aanwending NVT 100 0 0 0 0 0 0 100 3C4 Direkte N2O vrystellings van bestuurde grond NVT 100 0 0 0 0 0 0 100 3C5 Indirekte N2O vrystellings van bestuurde grond NVT 100 0 0 0 0 0 0 100 3C6 Indirekte N2O vrystellings van messtof bestuur NVT 100 0 0 0 0 0 0 100 3C7 Rysaanplantings NVT 100 0 0 0 0 0 0 100 3C8 Ander (spesifiseer asseblief) NVT 100 0 0 0 0 0 0 100 3D Ander 3D1 Geoesde houtprodukte NVT 100 0 0 0 0 0 0 100 3D2 Ander (spesifiseer asseblief) NVT 100 0 0 0 0 0 0 100 4 Afval 4A Vastestof afval beskikking 4A1 Bestuurde afvalbeskikkings terreine Ontvangende 5 ton per dag of ’n totale kapasiteit van 25000 ton 100 0 0 0 0 0 0 100 4A2 Onbestuurde afvalbeskikkings terreine Ontvangende 5 ton per dag of ’n totale kapasiteit van 25000 ton 100 0 0 0 0 0 0 100 4A3 Ongekategoriseerde afvalbeskikkings terreine Ontvangende 5 ton per dag of ’n totale kapasiteit van 25000 ton 100 0 0 0 0 0 0 100 4B Biologiese behandeling van vastestof afval NVT 100 0 0 0 0 0 0 100 4C Verassing en ope verbranding van afval 4C0 Afval — pirolise 100 kg/uur 100 0 0 0 0 0 0 100 4C1 Afval verassing 1 TON per uur 60 0 0 10 5 5 10 90 4C2 Ope verbranding van afval NVT 100 0 0 0 0 0 0 100 4D Afvalwater behandeling en uitstorting 4D1 Huishoudelike afvalwaterbehandeling en uitstorting 2 Miljoen liters/dag 100 0 0 0 0 0 0 100 61 This gazette is also available free online at www.gpwonline.co.za 62 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 IPCC Code Activity/Sector Threshold Basic tax-free allowance for fossil fuel com bustion emissions % Basic tax-free allowance for process emissions % Fugitive emissions allowance % Trade exposure allowance % Perfor mance allowance % Carbon budget allowance % Offsets allowance % Maximum total allow ances % 4D2 Industrial Wastewater Treatment and Dis charge 1000 cubic metres per day 100 0 0 0 0 0 0 100 4E Other (please specify) N/A 5 OTHER 5A Indirect N2O Emis sions from the Atmo spheric Deposition of Nitrogen in NOX and NH3 N/A 60 0 0 10 5 5 10 90 5B Other (please specify) N/A 60 0 0 10 5 5 10 90 62 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 63 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 IPCC kode Aktiwiteit/ Sektor Drempel Basiese belasting vrye toelae vir fossiel brandstof ver branding % BASIESE belasting vrye toelae vir PROSES vry stellings % Vlugtige vry stellings toelae % Handels bloot stellings toelae % Verrigting toelae % Koolstof begroting toelae % Ver rekenings toelae % Maksimum totaale toelaes % 4D2 Nywerheid afvalwaterbehandeling en uitstorting 1000 kubieke meter per dag 100 0 0 0 0 0 0 100 4E Ander (spesifiseer asseblief) NVT 5 Ander 5A Indirekte N2O vrystellings van die atmosferiese afsetting van stikstof in NOX en NH3 NVT 60 0 0 10 5 5 10 90 5B Ander (spesifiseer asseblief) NVT 60 0 0 10 5 5 10 90 63 This gazette is also available free online at www.gpwonline.co.za 64 No. 42483 GOVERNMENT GAZETTE, 23 MAY 2019 Act No. 15 of 2019 Carbon Tax Act, 2019 Schedule 3 (Section 20) GENERAL EXPLANATORY NOTE: [ ] Words in bold type in square brackets indicate omissions from existing enactments. Words underlined with a solid line indicate insertions in existing enactments. 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 1. 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;’’. 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 2. 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.’’. 64 This gazette is also available free online at www.gpwonline.co.za GOVERNMENT GAZETTE, 23 MAY 2019 No. 42483 65 Wet op Koolstofbelasting, 2019 Wet No. 15 van 2019 Bylae 3 (Artikel 20) ALGEMENE VERDUIDELIKENDE NOTA: Woorde met ’n volstreep daaronder dui invoegings in bestaande verordenings aan. Wysiging van artikel 1 van Wet 91 van 1964, soos gewysig deur artikel 1 van Wet 95 van 1965, artikel 1 van Wet 57 van 1966, artikel 1 van Wet 105 van 1969, artikel 1 van Wet 98 van 1970, artikel 1 van Wet 71 van 1975, artikel 1 van Wet 112 van 1977, artikel 1 van Wet 110 van 1979, artikels 1 en 15 van Wet 98 van 1980, artikel 1 van Wet 89 van 1984, artikel 1 van Wet 84 van 1987, artikel 32 van Wet 60 van 1989, artikel 51 van Wet 68 van 1989, artikel 1 van Wet 59 van 1990, artikel 1 van Wet 19 van 1994, artikel 34 van Wet 34 van 1997, artikel 57 van Wet 30 van 1998, artikel 46 van Wet 53 van 1999, artikel 58 van Wet 30 van 2000, artikel 60 van Wet 59 van 2000, artikel 113 van Wet 60 van 2001, artikel 131 van Wet 45 van 2003, artikel 66 van Wet 32 van 2004, artikel 85 van Wet 31 van 2005, artikel 7 van Wet 21 van 2006, artikel 10 van Wet 9 van 2007, artikel 4 van Wet 36 van 2007 en artikel 22 van Wet 61 van 2008 en artikel 1 van Wet 32 van 2014 1. Artikel 1 van die Doeane- en Aksynswet, 1964, word hierby gewysig deur in subartikel (1) na die omskrywing van ‘‘voorgeskryf’’ die volgende omskrywing in te voeg: ‘‘ ‘Wet op Koolstofbelasting’ ’n Parlementswet wat voorsiening maak vir ’n koolstofbelasting;’’. Wysiging van artikel 54A van Wet 91 van 1964, soos ingevoeg deur artikel 139 van Wet 45 van 2003 en hernommer deur artikel 32 van Wet 16 van 2004 2. Artikel 54A van die Doeane- en Aksynswet, 1964, word hierby deur die volgende artikel vervang: ‘‘Oplegging van omgewingsheffing 54A. ’n Heffing bekend as die omgewingsheffing, word— (a) invorderbaar teen sodanige ingevoerde goedere en goedere vervaardig in die Republiek soos gespesifiseer mag word in enige item van Deel 3 van Bylae No.1; en (b) ingevorder en betaal ten opsigte van koolstofbelasting opgelê ingevolge die Wet op Koolstofbelasting, 2019.’’. 65