South Africa
Taxation Laws Amendment Act, 2009 - Sections 12K and 12L inserted in Act 58
Section 12L grants income tax reductions for energy efficiency savings from certified baselines based on 'energy efficiency savings certificates' issued by an organ determined by Regulations from the Ministry of Energy. These regulations are in tune with the National Energy Act, 2008. The measure applies to the taxable income of any persons in any year of assessment until 1 January 2020.