Carbon Tax Act, 2019

Act 15 of 2019

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Citation
Act 15 of 2019
Date
23 May 2019
Language
English
Type
Act
Taxonomies
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South Africa

Carbon Tax Act, 2019

Act 15 of 2019

(English text signed by the President)ACTTo provide for the imposition of a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions; and to provide for matters connected therewith.
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:—

Part I – Definitions and general provisions relating to imposition of carbon tax

1. Definitions

In this Act, unless the context otherwise indicates—"allowance" means any amount allowed to be taken into account in terms of Part II, subject to section 14, for the purposes of determining the amount of carbon tax payable;"carbon budget" means an amount of greenhouse gas emissions permitted, against which direct emissions arising from the operations of a person during a defined time period will be accounted for;"carbon dioxide (CO2) equivalent" means the concentration of carbon dioxide that would cause the same amount of radiative forcing (the difference of sunlight absorbed by the Earth and energy radiated back to space) as a given mixture of carbon dioxide and other greenhouse gases;"carbon tax" means a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions imposed in terms of section 2;"combustion" means the exothermic reaction of a fuel with oxygen;"Commissioner" means the Commissioner for the South African Revenue Service;"emission factor" means the average emission rate of a given greenhouse gas for a given source, relative to the activity data of a source stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions;"emissions" means—(a)the release of greenhouse gases or their precursors; or(b)the release of greenhouse gases and their precursors,into the atmosphere, over a specified area and period of time;"emissions intensity" means an indicator of the result of the measurement of the quantity of greenhouse gas emissions in relation to an activity;"emissions intensity benchmark" means the result of the measurement in respect of an activity that creates greenhouse gas emissions—(a)expressed as a predetermined value of the quantity of specified greenhouse gas emissions;(b)in relation to an activity that is differentiated from other activities by means of a product, a type of fuel or a technology; and(c)compared against the quantity of greenhouse gas emissions,in relation to an identical activity undertaken by another person;"fugitive emissions" means emissions that are released into the atmosphere by any other means than through an intentional release through stack or vent including extraction, processing, delivery and burning for energy production of fossil fuels, including leaks from industrial plant and pipelines;"greenhouse gas" means gaseous constituents of the atmosphere, both natural and anthropogenic, that absorb and re-emit infrared radiation, and includes carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulphur hexafluoride (SF6);"industrial process" means a manufacturing process that chemically or physi­cally transforms materials;"IPCC" means the Intergovernmental Panel on Climate Change established for the purposes of providing internationally co-ordinated scientific assessments of the magnitude, timing and potential environmental and socio-economic impact of climate change by the United Nations Environment Programme (UNEP) and the World Meteorological Organization (WMO) and endorsed by the United Nations by General Assembly Resolution 43/53 made at the 70th plenary meeting on 6 December 1988;"IPCC code" means the source code in respect of an activity resulting in the emission of a greenhouse gas as stipulated in the "Guidelines for National Greenhouse Gas Inventories" (2006) issued by the IPCC;"Minister" means the Minister of Finance;"person" includes—(a)a partnership;(b)a trust;(c)a municipal entity as defined in section 1 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); and(d)a public entity listed in Schedules 2, 3A, 3B, 3C and 3D to the Public Finance Management Act, 1999 (Act No. 1 of 1999);"taxpayer" means a person liable for the carbon tax in terms of section 3; and"tax period" means a period in respect of which tax is payable as prescribed under section 16.

2. Imposition of carbon tax

There must be levied and collected for the benefit of the National Revenue Fund, a tax to be known as the carbon tax.

3. Persons subject to tax

A person is—
(a)a taxpayer for the purposes of this Act; and
(b)liable to pay an amount of carbon tax calculated as contemplated in section 6 in respect of a tax period as specified in section 16,
if that person conducts an activity in the Republic resulting in greenhouse gas emissions 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.

4. Tax base

(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: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;
(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: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:= (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:in which formula—
(aa)"X" represents the number to be determined;
(bb)"C" represents the carbon dioxide emissions of a raw material or product determined by matching the fuel type listed in the column "SOURCE CATEGORY ACTIVITY / RAW MATERIAL / PROD­UCT" in Table 3 of Schedule 1 with the number in the corresponding line of the column "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.

5. Rate of tax

(1)The rate of the carbon tax on greenhouse gas emissions must, subject to subsections (2) and (3), be imposed at an amount of 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.

6. Calculation of amount of tax payable

(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: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;
(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: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

7. Allowance for fossil fuel combustion

(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.

8. Allowance for industrial process emissions

(1)A taxpayer that conducts an activity in respect of industrial process emissions that is listed in Schedule 2 in the column "Activity/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.

9. Allowance in respect of fugitive emissions

(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.

10. Trade exposure allowance

A taxpayer that is liable for the carbon tax in respect of greenhouse gas emissions must receive an allowance up to a maximum of ten per cent in respect of trade exposure as measured by value of exports plus imports divided by the total production by sector or subsector that must be determined in a manner prescribed by the Minister by regulation.

11. Performance allowance

(1)A taxpayer that has implemented measures to reduce the greenhouse gas emissions of that taxpayer in respect of a tax period must receive an allowance in respect of that tax period not exceeding five per cent of the total greenhouse gas emissions of that taxpayer during that tax period, determined in accordance with the formula: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.

12. Carbon budget allowance

(1)Subject to subsection (2), a taxpayer that conducts an activity that is listed in Schedule 2 in the column "Activity/Sector", and participates in the carbon budget system 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).

13. Offset allowance

(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

14. Limitation of sum of allowances

A taxpayer, other than a taxpayer in respect of which the maximum total allowance stipulated Schedule 2 constitutes 100 per cent, must only receive the sum of the allowances contemplated in Part II in respect of a tax period to the extent that the sum of those allowances does not exceed 95 per cent of the total greenhouse gas emissions of that taxpayer in respect of that tax period as determined in terms of the column "Maximum total allowances %" in Schedule 2.

Part IV – Administration, tax period and payment of tax

15. Administration

(1)The Commissioner must administer the provisions of this Act as if the carbon tax were an environmental levy as contemplated in section 54A of the Customs and Excise Act, 1964 (Act No. 91 of 1964), that must be collected and paid in terms of the provisions of that Act.
(2)For the purposes of subsection (1), administrative actions, requirements and procedures for purposes of submission and verification of accounts, collection and payment of the carbon tax as an environmental levy or the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Customs and Excise Act, 1964.

16. Tax period

(1)A taxpayer must pay the carbon tax for every tax period.
(2)A tax period in relation to a taxpayer is—
(a)commencing on 1 June 2019 and ending on 31 December 2019; and
(b)subsequent to the period contemplated in paragraph (a), the period commenc­ing on 1 January of each year and ending on 31 December of that year.

17. Payment of tax

A taxpayer must submit yearly environmental levy accounts and payments as prescribed by rule in terms of the Customs and Excise Act, 1964 (Act No. 91 of 1964), for every tax period.

Part V – Miscellaneous

18. Reporting

Despite Chapter 6 of the Tax Administration Act, the Commissioner must annually submit to the Minister a report, in the form and manner that the Minister may prescribe, within six months from the date of submission of environmental levy accounts and payments contemplated in section 17 advising the Minister in respect of that tax period of—
(a)the total amount of greenhouse gas emissions reported in respect of which taxpayers are liable for the carbon tax; and
(b)the amount of carbon tax collected.

19. Regulations

The Minister must make regulations in respect of—
(a)the sector or 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;[Please note: numbering as in original.]
(vi)the records that must be kept in respect of administering the offset allowance; and
(vii)any other matter necessary for the regulation of the utilisation of the carbon offsets.

20. Amendment of laws

The Customs and Excise Act, 1964 (Act No. 91 of 1964), is hereby amended to the extent set out in Schedule 3.

21. Short title and commencement

This Act is called the Carbon Tax Act, 2019, and comes into operation on 1 June 2019.

Schedule 1

Table 1 - Fuel combustion emission factors

Stationary source category

Fuel typeCO2(KGCO2/TJ)CH4 (KGCH4/TJ)N2O (KGN2O/TJ)Default calorific value (TJ/Tonne)
Anthracite98 30011.50.0267
Aviation gasoline70 00030.60.0443
Biodiesel030.60.027
Biogasoline030.60.027
Bitumen80 70030.60.0402
Blast furnace gas260 00010.10.00247
Diesel74 10030.60.043
Brown coal briquettes97 50011.50.0207
Charcoal020040.0295
Coal tar80 70011.50.028
Coke oven coke and lignite coke107 00011.50.0282
Coke oven gas44 40010.10.0387
Coking coal94 60011.50.0282
Crude oil73 30030.60.0438
Diesel74 10030.60.0381
Ethane61 60010.10.0464
Gas coke107 00010.10.0173
Gas works gas44 40010.10.0387
Industrial wastes143 000304N/A
Jet gasoline70 00030.60.0443
Jet kerosene71 50030.60.0441
Landfill gas010.10.0504
Lignite101 00011.50.0119
Liquefied petroleum gases63 10010.10.0473
Lubricants73 30030.60.0402
Municipal wastes (biomass fraction)03040.0116
Municipal wastes (non biomass fraction)91 7003040.01
Naphtha73 70030.60.0445
Natural gas56 10010.10.048
Natural gas liquids64 20030.60.041
Oil shale and tar sands107 00011.50.0089
Orimulsion77 00030.60.0275
Other biogas010.10.0504
Other bituminous coal94 60011.50.0243
Other kerosene71 90030.60.037
Other liquid biofuels030.60.0274
Other petroleum products73 30030.60.0402
Other primary solid biomass03040.0116
Oxygen steel furnace gas182 00010.10.00706
Paraffin71 90030.60.0438
Paraffin waxes73 30030.60.0402
Patent fuel97 50011.50.0207
Peat011.50.00976
Petrol69 30030.60.0443
Petroleum coke97 50030.60.0325
Refinery feedstock73 30030.60.043
Refinery gas57 60010.10.0495
Residual fuel oil (heavy fuel oil)77 40030.60.0404
Shale oil73 30030.60.0381
Sludge gas010.10.0504
Sub-bituminous coal96 10011.50.0192
Sulphite lyes (black liquor)95 300320.0118
Waste oils73 3003040.0402
White spirit and SBP73 30030.60.0402
Wood/wood waste03040.0156

Non-stationary / mobile source category activity

Fuel typeCO2(KGCO2/TJ)CH4 (KGCH4/TJ)N2O (KGN2O/TJ)Default calorific value (TJ/tonne)
Aviation gasoline70 0000.520.0443
Compressed natural gas56 100923N/A
Diesel74 1004.1528.60.0381
Diesel — (ocean-going ships)74 100720.0381
Diesel-rail74 1004.528.60.0381
Jet kerosene71 5000.520.0441
Kerosene71 90030.60.037
Liquefied natural gases56 100923N/A
Liquefied petroleum gases63 100620.20.0473
Lubricants73 30030.60.0402
Natural gas56 1009230.048
(Paraffin) other kerosene71 90030.60.0438
Other petroleum products73 30030.60.0402
Paraffin waxes73 30030.60.0402
Petrol69 3003.55.70.0443
Refinery gas57 60010.10.0495
Residual fuel oil — (heavy fuel oil)77 400720.0404
Sub-bituminous coal — rail96 10021.50.0192
White spirit & SBP73 30030.60.0402

Table 2 - Fugitive emission factors

IPCC CodeSource category activityCO2CH4N2O
1B1Solid fuels (M3 /Tonne)   
1B1aCoal mining and handling   
1B1aiUnderground coal mining0.0770.77 
 Underground post-mining (handling & transport)0.0180.18 
1B1aiiSurface coal miningN/A0 
 Surface post-mining (storage and transport)N/A0 
1B1c2Charcoal production (Fuel wood input) (kgCH4/TJ)N/A300 
Charcoal production (Charcoal produced) (kgCH4/TJ)N/A1000 
1B2Oil and natural gas (Gg/ 103M3 Total oil production)   
1B2bNatural gas   
1B2bFlaring and venting   
1.B.2.b.iiWell drilling0.00010.000033ND
1.B.2.b.iiWell testing0.0090.0000510.000000068
1.B.2.b.iiWell servicing0.00000190.00011ND
1B2bGas production (Gg/ 106M3 Total oil production)   
1.B.2.b.iii.2Fugitives1.40E-05 to 8.20E-053.80E-04 to 2.30E-03N/A
1.B.2.b.iiFlaring0.00120.000000760.000000021
 Gas processing (Gg/ 106M3 Raw gas feed)   
1.B.2.b.iii.3Sweet gas plants—fugitives1.50E-04 to 3.20E-044.80E-04 to 1.03E-03N/A
1.B.2.b.iiSweet gas plants—flaring0.00180.00000120.000000025
1.B.2.b.iii.3Sour gas plants—fugitives0.00000790.000097N/A
1.B.2.b.iiSour gas plants—flaring0.00360.00000240.000000054
1.B.2.b.iSour gas plants—raw CO2 venting0.063N/AN/A
1.B.2.b.iii.3Deep cut extraction—fugitives0.00000160.000011N/A
1.B.2.b.iiDeep cut extraction—flaring0.000110.0000000720.000000012
1.B.2.b.iii.3Default—fugitives1.20E-05 to 3.20E-041.50E-04 to 1.03E-03N/A
1.B.2.b.iiDefault—flaring0.0030.0000020.000000033
1.B.2.b.iDefault—raw CO2 venting0.04N/AN/A
1B2bGas transmission & storage (Gg-CO2/year/km   
1.B.2.b.iii.4Transmission—fugitives0.0000160.0025N/A
1.B.2.b.iTransmission—venting0.00000850.0010N/A
1.B.2.b.iii.4Storage (Gg-CO2/year/M3) 2.32E-09ND
1B2bGas distribution (Gg/ 106M3 of utility sales)   
1.B.2.b.iii.5All0.0000510.0011ND
1B2bNatural gas liquids transport (Gg/ 103M3 condensate and pentanes plus)   
1.B.2.a.iii.3Condensate0.00000720.00011 
1.B.2.a.iii.3Liquefied petroleum gas (Gg/ 103M3 LPG)0.00043N/A2.2 0E-09
1.B.2.a.iii.3Liquefied natural gas (Gg/ 106M3 marketable gas)NDNDND
1B2aOil   
1B2aOil production (Gg/ 103M3 conventional oil production)   
1.B.2.a.iii.2Conventional oil—fugitives (onshore)1.10E-07 to 2.60E-041.50E-06 to 3.60E-03N/A
1.B.2.a.iii.2Conventional oil—fugitives (Offshore)0.0000000430.00000059N/A
1.B.2.a.iConventional oil—venting0.0000950.00072N/A
1.B.2.a.iiConventional oil—flaring0.0410.0000250.00000064
1B2aOil production (Gg/ 103M3 Heavy oil production)   
1.B.2.a.iii.2Heavy oil/cold bitumen-fugitives0.000540.0079N/A
1.B.2.a.iHeavy oil/cold bitumen-venting0.00530.017N/A
1.B.2.a.iiHeavy oil/cold bitumen-flaring0.0220.000140.00000046
1B2aOil production (Gg/ 103M3 thermal bitumen production)   
1.B.2.a.iii.2Thermal oil production-fugitives0.0000290.00018N/A
1.B.2.a.iThermal oil production-venting0.000220.0035N/A
1.B.2.a.iiThermal oil production-flaring0.0270.0000160.00000024
1B2aOil production (Gg/ 103M3 synthetic crude production from oilsands)   
1.B.2.a.iii.2Synthetic crude (from oilsands)ND0.0023ND
1.B.2.a.iii.2Synthetic crude (oil shale)NDNDND
1B2aOil production (Gg/ 103M3 total oil production)   
1.B.2.a.iii.2Default total—fugitives0.000280.0022N/A
1.B.2.a.iDefault total—venting0.000180.0087N/A
1.B.2.a.iiDefault total—flaring0.0340.0000210.00000054
1B2aOil upgrading (Gg/ 103M3 Oil upgraded)   
1.B.2.a.iii.2AllNDNDND
1B2aOil transport (Gg/ 103M3 oil transported by pipeline)   
1.B.2.a.iii.3Pipelines0.000000490.0000054N/A
1B2aOil transport (Gg/ 103M3 oil transported by tanker truck)   
1.B.2.a.iTanker trucks and rail cars—venting0.00000230.000025N/A
 Oil transport (Gg/ 103M3 oil transported by tanker ships)   
1.B.2.a.iLoading off-shore production on tanker ships—ventingNDNDND
1B2aOil refining (Gg/ 103M3 oil refined)   
1.B.2.a.iii.4All 2.60E-06 to 4.10E-05ND

Table 3 - Industrial Processes and Product Use (IPPU) emission factors

IPCC CodeSource category activity/ raw material/ product tonneTonne CO2/ tonne productTonne CH4/ tonne productTonne N2O/ tonne productTonne C2F6/ tonne productTonne CF4/ tonne productTonne SF 6/ tonne product
2A1Cement production (per tonne of clinker)      
 Cement0.52     
2A2Lime production (per tonne of lime)      
 Quicklime/high calcium lime0.75     
 Dolomitic lime0.77     
 Hydrated lime0.59     
2A3Glass production (per tonne glass)      
 Glass production0.2     
2A4Other process uses of carbonates      
2A4aCeramics (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     
2A4bOther 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     
2A4cNon metallurgical magnesia production (per tonne carbonate)      
 Calcite/aragonite (CaCO3)0.43971     
 Magnesite (MgCO3)0.52197     
 Dolomite (CaMg(CO3)2))0.47732     
 Siderite (FeCO3)0.37987     
 Ankerite (Ca(Fe,Mg,Mn)(CO3)2))0.40822 to 0.47572     
 Rhodochrosite (MnCO3)0.38286     
 Sodium carbonate/soda ash (Na2CO3)0.41492     
2A5Other (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     
2B1Ammonia production (per tonne NH3)      
 Modern plants-conventional reforming (natural gas)1.694     
 Excess air reforming (natural gas)1.666     
 Autothermal reforming (natural gas)1.694     
 Partial oxidation2.772     
 Average value natural gas (mixture of modern & old)2.104     
 Average value (partial oxidation)3.273     
2B2Nitric acid production (per tonne nitric acid)      
 Plants with NSCR (all processes)  0.002   
 Plants with process (integrated or tail gas NO2 destruction)  0.0025   
 Atmospheric pressure plants (low pressure plants)  0.005   
 Medium pressure combustion plants (medium pressure)  0.007   
 High pressure plants (high pressure)  0.009   
2B3Adipic acid production (per tonne adipic acid uncontrolled)      
 Nitric acid oxidation (adipic acid)  0.3   
2B4Caprolactam, glyoxal and glyoxylic acid production (per tonne produced)      
 Caprolactam production (raschig)  0.009   
 Glyoxal production  0.1   
 Glyoxylic acid production  0.02   
2B5Carbide production (per tonne raw material used)      
 Silicon carbide production2.30.0102    
 Petroleum coke use1.7     
2B5Carbide production (per tonne carbide produced)      
 Silicon carbide production (carbide produced)2.620.0116    
 Petroleum coke use1.09     
 Use of product1.1     
2B6Titanium dioxide production (per tonne product)      
 Titanium slagNot available     
 Synthetic rutile1.43     
 Rutile titanium dioxide (chloride route)1.34     
2B7Soda ash production (per tonne of soda ash or trona)      
 Natural soda ash output0.138     
 Natural soda ash (trona used)0.097     
2B8Petrochemical and carbon black production      
2B8aMethanol production (per tonne methanol produced)      
 Conventional steam reforming without primary reformer (natural gas feedstock)0.670.0023    
 Conventional steam reforming with pri­mary reformer (natu­ral gas feedstock)0.4970.0023    
 Conventional steam reforming lurgi con­ventional process (natural gas feed­stock)0.3850.0023    
 Conventional steam reforming lurgi con­ventional process (natural gas + CO2 feed­stock)0.2670.0023    
 Conventional steam reforming lurgi low pressure process (natu­ral gas feedstock)0.2670.0023    
 Conventional steam reforming lurgi com­bined process (natural gas feedstock)0.3960.0023    
 Conventional steam reforming lurgi mega methanol process (natural gas feed­stock)0.310.0023    
 Partial oxidation pro­cess (oil feedstock)1.3760.0023    
 Partial oxidation pro­cess (coal feedstock)5.2850.0023    
 Partial oxidation pro­cess (lignite feedstock)5.020.0023    
 Conventional steam reforming with inte­grated ammonia pro­duction (natural gas feedstock)1.020.0023    
2B8bSteam cracking ethylene production (per tonne ethylene produced)      
 Ethylene (total pro­cess & energy feed­stock use)—naptha1.730.003    
 Ethylene (total pro­cess & energy feed­stock use)—gas oil2.290.003    
 Ethylene (total pro­cess & energy feed­stock use)—ethane0.950.006    
 Ethylene (total pro­cess & energy feed­stock use)—propane1.040.003    
 Ethylene (total pro­cess & energy feed­stock use)—butane1.070.003    
 Ethylene (total pro­cess & energy feed­stock use)—other1.730.003    
 Ethylene (process feedstock use)—naphtha1.730.003    
 Ethylene(process feedstock use)—gas oil2.170.003    
 Ethylene (process feedstock use)—ethane0.760.006    
 Ethylene (process feedstock use)—propane1.040.003    
 Ethylene (process feedstock use)—butane1.070.003    
 Ethylene (process feedstock use)—other1.730.003    
 Ethylene (supplemen­tal fuel-energy feed­stock) use—gas oil0.120.003    
 Ethylene (supplemen­tal fuel-energy feed­stock) use—ethane0.190.006    
2B8cEthylene dichloride and vinyl chloride monomer (per tonne edc produced or tonne vcm product produced)      
 Direct chorination process (EDC)0.1910.0000226    
 Oxychlorination process (EDC)0.2020.0000226    
 Balanced process (default)—EDC0.1960.0000226    
2B8cEthylene dichloride and vinyl chloride monomer (per tonne VCM produced or tonne VCM product produced)      
 Direct chlorination process (VCM)0.2860.0000226    
 Oxychlorination process (VCM)0.3020.0000226    
 Balanced process (default)-VCM0.2940.0000226    
2B8dEthylene oxide (per tonne ethylene oxide produced)      
 Air process (default)—catalyst default (70)0.8630.00179    
 Air process (default)—catalyst (75)0.6630.00179    
 Air process (default)—catalyst (80)0.50.00179    
 Oxygen process (default)—catalyst default (75)0.6630.00179    
 Oxygen process­ catalyst (80)0.50.00179    
 Oxygen process­ catalyst (85)0.350.00179    
 All ethylene oxide processes—thermal treatmentN/A0.00079    
2B8eAcrylonitrile (per tonne acrylonitrile produced)      
 Direct ammoxidation with secondary prod­ucts burned for en­ergy recovery or flared (default)10.00018    
 Direct ammoxidation with acetonitrile burned for energy recovery or flared0.830.00018    
 Direct ammoxidation with acetonitrile & hydrogen cyanide re­covered as product0.790.00018    
2B8fCarbon black produc­tion (per tonne carbon black produced)      
 Furnace black process (default)—Primary Feed­stock1.960.00006    
 Thermal black pro­cess-primary feed­stock4.590.00006    
 Acetylene black pro­cess-primary feed­stock0.120.00006    
 Furnace black process (default)—secondary feedstock0.660.00006    
 Thermal black pro­cess-secondary feed­stock0.660.00006    
 Acetylene black pro­cess-secondary feed­stock0.660.00006    
 Furnace black process (default)—total feed­stock2.620.00006    
 Thermal black pro­cess—total feedstock5.250.00006    
 Acetylene black pro­cess-total feedstock0.780.00006    
 All carbon black pro­cesses (no thermal treatment)N/A0.0287    
2C1Iron and steel produc­tion (per tonne prod­uct produced)      
 Sinter production0.20.00007    
 Coke oven0.560.0000001    
 Pig iron production1.35     
 Direct reduced iron (DRI) production0.001/TJ (NG)     
 Pellet production0.03     
 Basic oxygen furnace1.46     
 Electric arc furnace0.08     
 Open hearth furnace1.72     
 Global average1.06     
2C2Ferroalloys produc­tion (per tonne pro­duction)      
 Ferrosilicon (45%) SI2.5     
 Ferrosilicon (65%) SI3.60.001    
 Ferrosilicon (75%) SI40.001    
 Ferrosilicon (90%) SI4.80.0011    
 Ferromanganese (7% C)1.3     
 Ferromanganese (1% C)1.5     
 Silicomanganese1.4     
 Silicon metal50.0012    
 Ferrochromium (standalone)1.3     
 Ferrochromium (with sinter plant)1.6     
2C3Aluminium production (per tonne aluminium produced)      
 Prebake1.6     
 Soderberg1.7     
 CWPB   0.000040.0004 
 SWPB   0.00040.0016 
 VSS   0.000040.0008 
 HSS   0.000030.0004 
2C4Magnesium production (per tonne magnesium produced)      
 Dolomite5.13    0.001
 Magnesite2.83    0.001
2C5Lead production (per tonne product)      
 Imperial smelt furnace (ISF) production0.59     
 Direct smelting pro­duction0.25     
 Treatment of second­ary raw materials0.2     
 Default EF0.52     
2C6Zinc production (per tonne product)      
 Waelz kiln3.66     
 Pyrometallurgical0.43     
 Default EF1.72     

Schedule 2

IPCC codeActivity/sectorThresholdBasic tax-free allowance for fossil fuel com­bustion emissions %Basic tax-free allowance for process emissions %Fugitive emissions allowance %Trade exposure allowance %Perfor­mance allowance %Carbon budget allowance %Offsets allowance %Maximum total allow­ances %
1Energy         
1AFuel combustion activities         
1A1Energy industries (including heat and electricity recovery from waste)         
1A1aMain activity electric­ity and heat produc­tion (including com­bined heat and power plants)10 MW(th)600010551090
1A1bPetroleum refining10 MW(th)600010551090
1A1cManufacture of solid fuels and other en­ergy industries10 MW(th)600010551090
1A2Manufacturing in­dustries and con­struction (including heat and electricity recovery from waste) 600010551090
1A2aIron and steel10 MW(th)600010551090
1A2bNon-Ferrous metals10 MW(th)600010551090
1A2cChemicals10 MW(th)600010551090
1A2dPulp, paper and print10 MW(th)600010551090
1A2eFood processing, beverages and tobacco10 MW(th)600010551090
1A2fNon-Metallic minerals10 MW(th)600010551090
1A2gTransport equipment10 MW(th)600010551090
1A2hMachinery10 MW(th)600010551090
1A2iMining and quarrying10 MW(th)600010551090
1A2jWood and wood products10 MW(th)600010551090
1A2kConstruction10 MW(th)600010551090
1A2lTextile and leather10 MW (th)600010551090
1A2mBrick manufacturing:4 million bricks a month600010551090
1A3Transport         
1A3aDomestic aviation100 000 litres/year75000551095
1A3bRoad transportationN/A75000051090
1A3cRailways100 000 litres/year75000051090
1A3dWater-borne navigation100 000 litres/year75000051090
1A3eOther transportationN/A75000051090
1A4Other sectors (including heat and electricity recovery from waste)         
1A4aCommercial/institutional10 MW(th)600010551090
1A4bResidential10 MW(th)100000000100
1A4cAgriculture/forestry/fishing/fish farms10 MW(th)600010551090
1A5Non-specified (including heat and electricity recovery from waste)         
1A5aStationary10 MW(th)600010551090
1A5bMobileN/A600010551090
1A5cMultilateral operationsN/A600010551090
1BFugitive emissions from fuels         
1B1Solid fuels         
1B1aCoal mining and handlingNone600101055595
1B1aiUnderground mines including flaring of drained methane (excluding abandoned mines)none600101055595
1B1aiiSurface minesnone600101055595
1B1bUncontrolled combustion, and burning coal dumpsN/A100000000100
1B1cSolid fuel transformation         
1B1c1Coke production processesnone600101055595
1B1c2Charcoal production processesnone600101055595
1B1c3Any other solid fuel transformation involving fossil and organic carbon based fuels (e.g. biofuel productions)none600101055595
1B2Oil and natural gas         
1B2aOilnone600101055595
1B2aiVentingnone600101055595
1B2aiiFlaringnone600101055595
1B2aiiiAll othernone600101055595
1B2bNatural gasnone600101055595
1B2biVentingnone600101055595
1B2biiFlaringnone600101055595
1B2biiiAll othernone600101055595
1B3Other emissions from energy production         
1B3aCoal-to-liquids processesnone600101055595
1B3bGas-to-liquids processesnone600101055595
1B3cGas-to-chemicals processesnone600101055595
1CCarbon dioxide transport and storage         
1C1Transport of CO2none600101055595
1C1aPipelines10 000 tons CO2/year600101055595
1C1bShips10 000 tons CO2/year600101055595
1C1cOther (please specify)10 000 tons CO2/year600101055595
1C2Injection and storage         
1C2aInjection10 000 tons CO2/year600101055595
1C2bStorage10 000 tons CO2/year600101055595
1C3OtherN/A600101055595
           
2Industrial processes and product use         
2AMineral industry         
2A1Cement productionnone07001055595
2A2Lime productionnone07001055595
2A3Glass productionnone07001055595
2A4Other process uses of carbonates 07001055595
2A4aCeramicsN/A07001055595
2A4bOther uses of soda ashN/A07001055595
2A4cNon metallurgical magnesia productionnone07001055595
2A4dOther (please specify)N/A07001055595
2A5Other (please specify)N/A600010551090
2BChemical industry         
2B1Ammonia productionnone07001055595
2B2Nitric acid productionnone07001055595
2B3Adipic acid productionnone07001055595
2B4Caprolactam, glyoxal and glyoxylic acid productionnone07001055595
2B5Carbide productionnone07001055595
2B6Titanium dioxide productionnone07001055595
2B7Soda ash productionnone07001055595
2B8Petrochemical and carbon black production         
2B8aMethanolnone07001055595
2B8bEthylenenone07001055595
2B8cEthylene dichloride and vinyl chloride monomernone07001055595
2B8dEthylene oxidenone07001055595
2B8eAcrylonitrilenone07001055595
2B8fCarbon blacknone07001055595
2B8gHydrogen productionnone07001055595
2B9Fluorochemical production         
2B9aBy-product emissionsnone07001055595
2B9bFugitive emissionsnone07001055595
2B10Other (please specify)N/A07001055595
2CMetal industry         
2C1Iron and steel productionnone07001055595
2C2Ferroalloys productionnone07001055595
2C3Aluminium productionnone07001055595
2C4Magnesium productionnone07001055595
2C5Lead productionnone07001055595
2C6Zinc productionnone07001055595
2C7Other (please specify)N/A060010551090
2DNon-energy products from fuels and solvent use         
2D1Lubricant useN/A060010551090
2D2Paraffin wax useN/A060010551090
2D3Solvent useN/A060010551090
2D4Other (please specify)N/A060010551090
2EElectronics industry         
2E.1Integrated circuit or semiconductorN/A060010551090
2E.2TFT flat panel displayN/A060010551090
2E.3PhotovoltaicsN/A060010551090
2E.4Heat transfer fluidN/A060010551090
2E.5Other (please specify)N/A060010551090
2FProduct uses as substitutes for ozone depleting substances         
2F1Refrigeration and air conditioning         
2F1aRefrigeration and stationary air conditioningN/A060010551090
2F1bMobile air conditioningN/A060010551090
2F2Foam blowing agentsN/A060010551090
2F3Fire protectionN/A060010551090
2F4AerosolsN/A060010551090
2F5SolventsN/A060010551090
2F6Other applications (please specify)N/A060010551090
2GOther product manufacture and use         
2G1Electrical equipment         
2G1aManufacture of electrical equipmentN/A060010551090
2G1bUse of electrical equipmentN/A060010551090
2G1cDisposal of electrical equipment 060010551090
2G2SF6 and PFCs from other product usesN/A        
2G2aMilitary applicationsN/A060010551090
2G2bAcceleratorsN/A060010551090
2G2cOther (please specify)N/A060010551090
2G3N2O from product usesN/A        
2G3aMedical applicationsN/A060010551090
2G3bPropellant for pressure and aerosol productsN/A060010551090
2G3cOther (please specify)N/A060010551090
2G4Other (please specify)N/A060010551090
2HOther         
2H1Pulp and paper industryN/A060010551090
2H2Food and beverages industryN/A060010551090
2H3Other (please specify)N/A060010551090
3Agriculture, forestry, and other land use         
3ALivestock         
3A1Enteric fermentation         
3A1aCattleN/A100000000100
3A1bBuffaloN/A100000000100
3A1cSheepN/A100000000100
3A1dGoatsN/A100000000100
3A1eCamelsN/A100000000100
3A1fHorsesN/A100000000100
3A1gMules and assesN/A100000000100
3A1hSwineN/A100000000100
3A1jOther (please specify)N/A100000000100
3A2Manure management         
3A2aCattleN/A100000000100
3A2bBuffaloN/A100000000100
3A2cSheepN/A100000000100
3A2dGoatsN/A100000000100
3A2eCamelsN/A100000000100
3A2fHorsesN/A100000000100
3A2gMules and assesN/A100000000100
3A2hSwineN/A100000000100
3A2iPoultryN/A100000000100
3A2jOther (please specify)N/A100000000100
3BLand         
3B1Forest land         
3B1aForest land remaining forest land100 hectares of plantations or natural forests100000000100
3B1bLand converted to forest land100 Hectares of plantations or natural forests100000000100
3B2Cropland         
3B2aCropland remaining croplandN/A100000000100
3B2bLand converted to croplandN/A100000000100
3B3Grassland         
3B3aGrassland remaining grasslandN/A100000000100
3B3bLand converted to grasslandN/A100000000100
3B4Wetlands         
3B4aWetlands remaining wetlandsN/A100000000100
3B4bLand converted to wetlandsN/A100000000100
3B5Settlements         
3B5aSettlements remaining settlementsN/A100000000100
3B5bLand converted to settlementsN/A100000000100
3B6Other land         
3B6aOther land remaining other landN/A100000000100
3B6bLand converted to other landN/A100000000100
3CAggregate sources and non-CO2 emissions sources on land         
3C1Emissions from biomass burning         
3C1aBiomass burning in forest landsN/A100000000100
3C1bBiomass burning in croplandsN/A1000000001 00
3C1cBiomass burning in grasslandsN/A100000000100
3C1dBiomass burning in all other landN/A100000000100
3C2LimingN/A100000000100
3C3Urea applicationN/A100000000100
3C4Direct N2O emissions from managed soilsN/A100000000100
3C5Indirect N2O emissions from managed soilsN/A100000000100
3C6Indirect N2O emissions from manure managementN/A100000000100
3C7Rice cultivationsN/A100000000100
3C8Other (please specify)N/A100000000100
3DOther         
3D1Harvested wood productsN/A100000000100
3D2Other (please specify)N/A100000000100
4Waste         
4ASolid waste disposal         
4A1Managed waste disposal sitesReceiving 5 tonnes per day or a total capacity of 25000 tonnes100000000100
4A2Unmanaged waste disposal sitesReceiving 5 tonnes per day or a total capacity of 25000 tonnes100000000100
4A3Uncategorised waste disposal sitesReceiving 5 tonnes per day or a total capacity of 25000 tonnes100000000100
4BBiological treatment of solid wasteN/A100000000100
4CIncineration and open burning of waste         
4C0Waste — Pyrolysis100 kg/hour100000000100
4C1Waste incineration1 tonne per hour600010551090
4C2Open burning of wasteN/A100000000100
4DWastewater treatment and discharge         
4D1Domestic wastewater treatment and discharge2 Million litres/day100000000100
4D2Industrial wastewater treatment and discharge1000 cubic metres per day100000000100
4EOther (please specify)N/A        
5Other         
5AIndirect N2O emissions from the atmospheric deposition of nitrogen in NOX and NH3N/A600010551090
5BOther (please specify)N/A600010551090

Schedule 3 (Section 20)

1.Amendment of section 1 of Act 91 of 1964, as amended by section 1 of Act 95 of 1965, section 1 of Act 57 of 1966, section 1 of Act 105 of 1969, section 1 of Act 98 of 1970, section 1 of Act 71 of 1975, section 1 of Act 112 of 1977, section 1 of Act 110 of 1979, sections 1 and 15 of Act 98 of 1980, section 1 of Act 89 of 1984, section 1 of Act 84 of 1987, section 32 of Act 60 of 1989, section 51 of Act 68 of 1989, section 1 of Act 59 of 1990, section 1 of Act 19 of 1994, section 34 of Act 34 of 1997, section 57 of Act 30 of 1998, section 46 of Act 53 of 1999, section 58 of Act 30 of 2000, section 60 of Act 59 of 2000, section 113 of Act 60 of 2001, section 131 of Act 45 of 2003, section 66 of Act 32 of 2004, section 85 of Act 31 of 2005, section 7 of Act 21 of 2006, section 10 of Act 9 of 2007, section 4 of Act 36 of 2007, section 22 of Act 61 of 2008 and section 1 of Act 32 of 2014Section 1 of the Customs and Excise Act, 1964, is hereby amended by the insertion in subsection (1) after the definition of "bulk goods terminal operator" of the following definition:"‘Carbon Tax Act’ means an Act of Parliament that makes provision for a carbon tax;".
2.Amendment of section 54A of Act 91 of 1964, as inserted by section 139 of Act 45 of 2003 and renumbered by section 32 of Act 16 of 2004The following section is hereby substituted for section 54A of the Customs and Excise Act, 1964:"

54A. Imposition of environmental levy

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.".
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History of this document

01 January 2023 amendment not yet applied
01 January 2022 amendment not yet applied
01 January 2021 amendment not yet applied
15 January 2020 amendment not yet applied
01 January 2020 amendment not yet applied
01 June 2019 amendment not yet applied
Commenced

Note: See section 21

23 May 2019 this version
22 May 2019
Assented to

Subsidiary legislation

Title Numbered title
Regulations under section 19 of the Carbon Tax Act, 2019 Government Notice 1556 of 2019
Regulations under section 19 of the Carbon Tax Act, 2019: Amendment Government Notice 4787 of 2024