South Africa

Carbon Tax Act 15

Passed in 2019
The Carbon Tax Act (Act No. 15 of 2019) aims to provide for the imposition of a tax on the carbon dioxide equivalent of greenhouse gas emissions. It defines the calculation of the tax and its application to different activities. The Act includes three annexes containing the fuel combustion emissions factors, fugitive emission factors, industrial processes and product use (IPPU) emission factors, a matrix with the activities sectors and their percentage of allowances, and the amendment of the Customs and Excise Act (1964) regarding the inclusion of the Carbon Tax. The document is notably based on the May 2013's Carbon Tax Policy Paper.

from the Grantham Research Institute
from the Grantham Research Institute
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