South Africa
National Energy Act, 2008
Regulations on the Allowance for Energy Efficiency Savings, 2011
Government Notice R729 of 2011
- Published in Government Gazette 34596 on 16 September 2011
- Commenced on 16 September 2011
- [This is the version of this document from 16 September 2011.]
1. Definitions
In these Regulations, any word or expression to which a meaning has been assigned in the Act or in terms of the Income Tax Act shall have the meaning so assigned and, unless the context otherwise indicates—“accreditation number” means an accreditation number contained in a certificate of accreditation issued by the South African National Accreditation System under section 22(2)(b) of the Accreditation for Conformity Assessment, Calibration and Good Laboratory Practice Act, 2006 (Act No. 19 of 2006), to a measurement and verification body for the inspection, measurement, reporting and verification of energy efficiency savings;“allowance” means the allowance contemplated in section 12L(2) of the Income Tax Act;"baseline" means baseline as defined in the standard;“certificate” means an energy efficiency savings certificate as defined in section 12L(1) of the Income Tax Act;“certificate number” means a unique traceable number allocated to a certificate by SANEDI;“committee” means a committee appointed by SANEDI to evaluate reports as contemplated in regulation 3;“energy efficiency savings” means energy efficiency savings as defined in the standard;“Income Tax Act” means the Income Tax Act, 1962 (Act No. 58 of 1962);“measurement and verification” means measurement and verification as defined in the standard;“measurement and verification body” means a body that is accredited by the South African National Accreditation System in terms of section 22 of the Accreditation for Conformity Assessment, Calibration and Good Laboratory Practice Act, 2006 (Act No. 19 of 2006) for the purposes of inspection, measurement, reporting and verification of energy efficiency savings;“measurement and verification professional” means a natural person who performs measurement and verification of energy efficiency savings under the auspices of a measurement and verification body;“person” means a person as defined in section 1 of the Income Tax Act;“report” means—(a)a measurement and verification report that contains a computation of energy efficiency savings in respect of a person for a year of assessment; and(b)the measurement and verification report as compiled by a measurement and verification professional in accordance with the criteria and methodology contained in the standard;“reporting period energy use” means reporting period energy use as defined in the standard;“SANEDI” means the South African National Energy Development Institute established in terms of section 7 of the Act;“standard” means the South African National Standard 50010 that is issued by the South African Bureau of Standards in terms of the Standards Act, 2008 (Act No. 8 of 2008);“the Act” means the National Energy Act, 2008 (Act No. 34 of 2008);“trade” means trade as defined in section 1 of the Income Tax Act;“year of assessment” means year of assessment as defined in section 1 of the Income Tax Act;2. Procedure for claiming allowance
A person who claims an allowance must, in respect of each year of assessment for which the allowance is claimed—3. Evaluation of reports
4. Content of certificate
The certificate issued by SANEDI as contemplated in regulation 3(2) must contain—5. Baseline calculation
The baseline—6. Concurrent benefits
For the purposes of section 12L(4) of the Income Tax Act, a “concurrent benefit” means any credit, allowance, grant or other benefit granted by any sphere of government for any energy efficiency savings.7. Short title and commencement
These Regulations are called the Regulations on the Allowance for Energy Efficiency Savings.History of this document
16 September 2011 this version
Commenced