Blog

Carbon Tax Registration | Next Steps
[et_pb_section fb_built="1" admin_label="Hero" _builder_version="4.16" use_background_color_gradient="on" background_color_gradient_direction="117deg" background_color_gradient_stops="rgba(91,91,91,0.35) 31%|rgba(0,0,0,0.13) 48%" background_color_gradient_overlays_image="on" background_color_gradient_start="rgba(91,91,91,0.35)" background_color_gradient_start_position="31%" background_color_gradient_end="rgba(0,0,0,0.13)" background_color_gradient_end_position="48%" background_image="https://nbwg0.wpdevsite.co/wp-content/uploads/2021/04/next-steps.jpg" max_height="530px" custom_margin="|||" custom_padding="5%||5%|" saved_tabs="all" global_colors_info="{}"][et_pb_row column_structure="3_4,1_4" use_custom_gutter="on" _builder_version="4.16" background_size="initial" background_position="top_left" background_repeat="repeat" width="87%" max_width="87%" custom_margin="20px||90px|" custom_padding="3%|0px|2%|0px|false|false" use_custom_width="on" width_unit="off" custom_width_percent="87%" global_colors_info="{}"][et_pb_column type="3_4" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_text _builder_version="4.16" text_font="Century Gothic|700|||||||" text_font_size="20px" text_line_height="1.8em" header_font="Century Gothic|600|||||||" header_font_size="60px" header_line_height="1.3em" background_size="initial" background_position="top_left" background_repeat="repeat" background_layout="dark" max_width="680px" custom_margin="|||" custom_margin_tablet="|100px||" custom_margin_phone="|30px||" custom_margin_last_edited="off|desktop" header_font_size_tablet="50px" header_font_size_phone="40px" header_font_size_last_edited="on|phone" header_line_height_tablet="" header_line_height_phone="" header_line_height_last_edited="on|desktop" global_colors_info="{}"]

Carbon Tax, Next Steps

I’ve submitted my greenhouse gas emissions report – now what?

[/et_pb_text][/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ custom_margin=”0%||0%||false|false” custom_padding=”2%||2%||false|false” global_colors_info=”{}”][et_pb_row module_id=”whoop” _builder_version=”4.16″ width=”85%” max_width=”85%” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.18.0″ text_font=”Century Gothic|500|||||||” text_font_size=”1.1rem” text_line_height=”1.6em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1.1rem” header_5_line_height=”1.6rem” custom_margin=”0%||0%||false|false” custom_padding=”0%||0%||false|false” locked=”off” global_colors_info=”{}”]

The Carbon Tax Act (CTA)¹ was promulgated in 2019 and forms an integral part of South Africa’s climate change response by compelling companies to take environmental costs into account in future production, consumption and investment decisions.

The CTA and the National Greenhouse Gas Regulations (NGERs)² are closely linked in that the thresholds for reporting greenhouse gases (GHG) as per the NGERs correspond to those specified by the CTA. In other words, if your company qualifies to report its GHG emissions then your company is also obliged to pay carbon tax (with a few exceptions for activities that have been granted a 100 % basic tax-free allowance).

The deadline for GHG reporting via the South African Greenhouse Gas Emissions Reporting System (SAGERS), for the 2021 tax period, was the 31st of March 2022. The paragraphs below describe the next steps that you need to take to ensure that your company’s carbon tax payment is made in time.

1. Licensing

Section 54AA of the Customs and Excise Act (CEA)³ contains the administrative actions that must be followed by companies to satisfy the requirements of the CTA. Rule 54FD.02 of the CEA states that every carbon taxpayer must obtain a licence for their “customs and excise manufacturing warehouse”. Customs and excise manufacturing warehouses are defined by the CEA rules as being “the combination of each of the emissions facilities of a taxpayer that must be consolidated and licensed as such a warehouse”.⁴

In practice, this is not as complicated as it sounds. To register for a license, your company must:

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0%||0%||false|false” custom_padding=”0%||0%||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text ul_type=”none” ol_type=”lower-roman” ol_item_indent=”10px” _builder_version=”4.18.0″ text_font=”Century Gothic|500|||||||” text_font_size=”1.1rem” text_line_height=”1.6em” ul_font=”Century Gothic|500|||||||” ul_font_size=”1.1rem” ul_line_height=”2.4rem” ol_font=”Century Gothic|500|||||||” ol_text_align=”left” ol_font_size=”1.1rem” ol_line_height=”2rem” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” max_width=”100%” module_alignment=”left” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]
- a) Complete the SARS DA185 form,
- b) Complete the SARS DA185.4B2 form,
- c) Gather the following supporting documents:
  1. Certified copy of the registration certificate of the business,
  2. Certified copies of the identity or passport documents of individuals of sole proprietorships, partners of partnerships, all members of close corporations, or trustees / all directors of companies,
  3. Confirmation of the physical address of the company,
  4. Confirmation of business bank details,
  5. Resolution or consent on a company letterhead (a letter stating that the company wishes to apply for a customs and excise manufacturing warehouse licence. The letter must be dated and signed by the individual company owner or the partners, members, trustees or directors of the company),
  6. Letter of authority or power of attorney for the person submitting the application on behalf of the company.
The completed forms were previously to be submitted to the nearest SARS Customs and Excise branch. However, for the duration of the COVID-19 lockdown restrictions, these documents are to be emailed to carbontax@sars.gov.za.⁵

There is no licencing fee.

Licence applications have been accepted since the 02nd of January 2020 and are renewable annually, 30 days before the expiry date of the previous licence. Renewal applications are also to be submitted using the DA185 and DA185.4B2 forms, however, the supporting documents need not be resubmitted if the company’s details have not changed.⁶

While licence applications will be accepted throughout the filing period, SARS advises that licence applications should be submitted before the filing period, so as to minimise delays in filing carbon tax.⁷ The dates of the filing period are described in step 3 beneath.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0%||0%||false|false” custom_padding=”0%||0%||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text ul_type=”none” ul_item_indent=”10px” _builder_version=”4.18.0″ text_font=”Century Gothic|500|||||||” text_font_size=”1.1rem” text_line_height=”1.6em” ul_text_align=”left” ul_font_size=”1.1rem” ul_line_height=”2rem” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1.1rem” header_5_line_height=”1.6rem” custom_margin=”1%||0%||false|false” custom_padding=”1%||0%||false|false” locked=”off” global_colors_info=”{}”]

2. Calculation of carbon tax payable

Determining the carbon tax for which your company is liable is a multi-step process:
- a) Firstly, those GHG emissions from fuel combustion, industrial processes and fugitive emissions that trigger carbon tax, must be calculated in accordance with the methods that are contemplated in section 4(1) or section 4(2) of the CTA. Section 4(1) of the CTA refers to a tier 3 approach of estimating GHG emissions using actual GHG emissions measurements. Section 4(2) of the CTA refers to a tier 1 and tier 2 approach of estimating GHG emissions using emissions factors, thus not requiring GHG emissions to be measured.
- b) Applicable allowances must be identified, and their magnitude determined.
- c) The rate of tax must be determined.
- d) The amount of carbon tax must be determined.⁸
Correct carbon tax calculations are critical to ensure that your company is not over- or under-taxed.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0%||0%||false|false” custom_padding=”0%||0%||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.1rem” text_line_height=”1.6em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1.1rem” header_5_line_height=”1.6rem” custom_margin=”1%||0%||false|false” custom_padding=”1%||0%||false|false” locked=”off” global_colors_info=”{}”]

3. Filing your Carbon Tax

If your company is not already registered as a SARS excise client, this must be done before the carbon tax return can be filed. The carbon tax filing season opens on the 01st of July each year and closes at 15H00 on the 31st of July, or the last business day should the 31st of July fall on a weekend.

The carbon tax liability that was calculated in step 2 must be used to complete the SARS DA180 form and its relevant annexures.

The completed DA180 form and its annexures must then be used to populate the electronic version of the form, EXD 180, via the SARS eFiling portal. Some of the form will have been prepopulated with data that was submitted for GHG reporting through the SAGERS portal. Relevant annexures and supporting documents must also be uploaded onto the eFiling portal. The return must be submitted, and the payment made through eFiling.

It must be noted that failure to comply with provisions of the CEA is an offence and may result in monetary penalties, criminal prosecution, and/or suspension and/or cancellation of the company’s registration and/or licence.

Help?

As chemical engineers with extensive legal experience in the air quality space, Yellow Tree is perfectly positioned to calculate the carbon tax for which your company is liable. We can also assist with licensing your company and submitting your carbon tax return. We have been submitting GHG emissions reports on behalf of our clients since the inception of the NGERs and have offered a carbon tax consulting service since the inception of the CTA. Please contact us.

Should you prefer to use another carbon tax consultant, or to perform the carbon tax calculations yourself, it would not be unreasonable to have Yellow Tree review the accuracy of these calculations before submission to provide you with peace of mind. We are here to help!

If you would like to study Carbon Tax in depth, we highly recommend “Concise Guide to Carbon Tax” written by Andrew Gilder, OIivia Rumble and Mansoor Parker, available for purchase at this link.

Alternatively, you can read this simple summary of carbon tax on our website.

Finally, please do send this article that summarizes the next steps to registering for, calculating and paying your Carbon Tax, to the Financial Manager of your company to support them in their work.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0%||0%||false|false” custom_padding=”0%||0%||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.1rem” text_line_height=”1.6em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1.1rem” header_5_line_height=”1.6rem” custom_margin=”1%||0%||false|false” custom_padding=”1%||0%||false|false” locked=”off” global_colors_info=”{}”]

References
1. Carbon Tax Act 15 of 2019
2. Carbon tax implementation in South Africa slideshow presented at the Carbon Tax Roadshow 2020
3. Customs and Excise Act 91 of 1964
4. Customs and Excise Act Rules
5. Gilder, Rumble and Parker (2020), Concise Guide to Carbon Tax (Lexis Nexis South Africa)
6. National Greenhouse Gas Regulations, GN 275 of 3 April 2017
[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built="1" _builder_version="4.16" custom_margin="0%||||false|false" custom_padding="0%||||false|false" global_colors_info="{}"][et_pb_row module_id="whoop" _builder_version="4.16" width="85%" max_width="85%" use_custom_width="on" width_unit="off" custom_width_percent="85%" saved_tabs="all" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_button button_url="https://nbwg0.wpdevsite.co/contact-us/" button_text="Make Contact" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_size="16px" button_text_color="#ffffff" button_bg_color="#ffd100" button_border_width="10px" button_border_color="#ffd100" button_border_radius="0px" button_letter_spacing="1px" button_font="|on||on|" button_icon="E||divi||400" button_on_hover="off" custom_margin="||||false|false" animation_style="zoom" animation_delay="100ms" animation_intensity_zoom="6%" box_shadow_style="preset1" box_shadow_vertical="0px" box_shadow_blur="2px" box_shadow_color="rgba(114,114,255,0.4)" button_letter_spacing_hover="2px" locked="off" global_colors_info="{}" button_text_size__hover_enabled="off" button_text_size__hover="null" button_one_text_size__hover_enabled="off" button_one_text_size__hover="null" button_two_text_size__hover_enabled="off" button_two_text_size__hover="null" button_text_color__hover_enabled="off" button_text_color__hover="null" button_one_text_color__hover_enabled="off" button_one_text_color__hover="null" button_two_text_color__hover_enabled="off" button_two_text_color__hover="null" button_border_width__hover_enabled="off" button_border_width__hover="null" button_one_border_width__hover_enabled="off" button_one_border_width__hover="null" button_two_border_width__hover_enabled="off" button_two_border_width__hover="null" button_border_color__hover_enabled="off" button_border_color__hover="null" button_one_border_color__hover_enabled="off" button_one_border_color__hover="null" button_two_border_color__hover_enabled="off" button_two_border_color__hover="null" button_border_radius__hover_enabled="off" button_border_radius__hover="null" button_one_border_radius__hover_enabled="off" button_one_border_radius__hover="null" button_two_border_radius__hover_enabled="off" button_two_border_radius__hover="null" button_letter_spacing__hover_enabled="on" button_letter_spacing__hover="2px" button_one_letter_spacing__hover_enabled="off" button_one_letter_spacing__hover="null" button_two_letter_spacing__hover_enabled="off" button_two_letter_spacing__hover="null" button_bg_color__hover_enabled="off" button_bg_color__hover="null" button_one_bg_color__hover_enabled="off" button_one_bg_color__hover="null" button_two_bg_color__hover_enabled="off" button_two_bg_color__hover="null"][/et_pb_button][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="75%" max_width="700px" saved_tabs="all" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_blurb title="Author: Caitlin Morris" url="https://nbwg0.wpdevsite.co/who-we-are/" image="https://nbwg0.wpdevsite.co/wp-content/uploads/2024/07/Caitlin.jpg" alt="Caitlin" image_icon_width="100px" admin_label="Instructor" _builder_version="4.27.0" header_font="|700|||||||" header_text_color="#2e2545" header_line_height="1.5em" body_text_color="#3d3d3d" body_font_size="16px" body_line_height="1.9em" background_color="#ffffff" text_orientation="center" custom_margin="1%||||false|false" custom_padding="5%|5%|9%|5%|false|true" animation_style="zoom" animation_direction="bottom" animation_intensity_zoom="20%" animation_starting_opacity="100%" hover_enabled="0" border_radii_image="on|15px|15px|15px|15px" box_shadow_style="preset1" box_shadow_vertical="0px" box_shadow_blur="60px" box_shadow_color="rgba(71,74,182,0.12)" box_shadow_style_image="preset2" image_max_width="100px" global_colors_info="{}" title_text="Caitlin" sticky_enabled="0"]

Cait is a BSc Chemical Engineer who has obtained excellent marks for her Masters in Environmental Law at UCT. She has extensive knowledge of the legislation and is passionate about serving the environment, reducing air pollution and helping companies become compliant.

[/et_pb_blurb][/et_pb_column][/et_pb_row][/et_pb_section]
April 16, 2021
Proposed Amendments Declaration Small Boilers as Controlled Emitters

[et_pb_section fb_built="1" admin_label="Hero" _builder_version="4.16" background_color="rgba(38,38,38,0.81)" use_background_color_gradient="on" background_color_gradient_direction="154deg" background_color_gradient_stops="rgba(68,68,68,0.74) 31%|rgba(239,239,119,0) 77%" background_color_gradient_overlays_image="on" background_color_gradient_start="rgba(68,68,68,0.74)" background_color_gradient_start_position="31%" background_color_gradient_end="rgba(239,239,119,0)" background_color_gradient_end_position="77%" background_image="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/07/isokinetic-sampling.jpg" custom_margin="|||" custom_padding="||||false|false" saved_tabs="all" global_colors_info="{}"][et_pb_row use_custom_gutter="on" _builder_version="4.16" background_size="initial" background_position="top_left" background_repeat="repeat" width="87%" max_width="87%" module_alignment="center" custom_margin="||||false|false" custom_padding="3%|0px|2.5%|0px|false|false" use_custom_width="on" width_unit="off" custom_width_percent="87%" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_text _builder_version="4.16" text_font="Century Gothic||||||||" text_font_size="20px" text_line_height="1.8em" header_font="Century Gothic|600|||||||" header_text_color="#ffd100" header_font_size="3rem" header_letter_spacing="1px" header_line_height="1.3em" background_size="initial" background_position="top_left" background_repeat="repeat" background_layout="dark" max_width="1200px" custom_margin="|||" custom_margin_tablet="|100px||" custom_margin_phone="|30px||" custom_margin_last_edited="off|desktop" header_font_size_tablet="50px" header_font_size_phone="40px" header_font_size_last_edited="on|phone" header_line_height_tablet="" header_line_height_phone="" header_line_height_last_edited="on|desktop" global_colors_info="{}"]

Proposed Amendments to Declaration of Small Boilers as Controlled Emitters and Listed Activities

[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ width=”100%” max_width=”100%” module_alignment=”center” custom_margin=”0%||0%||true|false” custom_padding=”0%|1%|0%|1%|true|true” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ custom_margin=”1%||0%||false|false” custom_padding=”1%||0%||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700|||||||” header_text_align=”center” header_text_color=”#ffd100″ header_font_size=”2.8em” header_line_height=”1.6em” header_2_font_size=”2em” header_3_text_align=”justify” header_3_font_size=”2em” custom_margin=”0%||0%||true|false” custom_padding=”0%||0%||true|false” header_font_size_tablet=”2.4em” header_font_size_phone=”2em” header_font_size_last_edited=”on|desktop” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” global_colors_info=”{}”][/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”100%” max_width=”2022px” module_alignment=”center” custom_padding=”0%|2%||2%|false|true” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”|||on|||||” header_text_align=”center” header_text_color=”#3d3d3d” header_font_size=”2em” header_letter_spacing=”2px” header_line_height=”1.6em” header_2_font=”||||||||” header_2_text_align=”left” header_2_text_color=”#3d3d3d” header_2_font_size=”2rem” header_2_letter_spacing=”2px” header_2_line_height=”1.6em” header_3_text_align=”justify” header_3_font_size=”2em” text_orientation=”justify” custom_margin=”0%||||false|false” custom_padding=”0%||||false|false” header_font_size_tablet=”” header_font_size_phone=”” header_font_size_last_edited=”on|desktop” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|tablet” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_width_bottom=”3px” border_color_bottom=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]

Proposed Amendments to Declaration of Small Boilers as Controlled Emitters and Listed Activities

[/et_pb_text][et_pb_text _builder_version=”4.16″ text_font=”Montserrat||||||||” text_font_size=”1rem” text_line_height=”1.5em” header_font=”Century Gothic|700|||||||” header_text_align=”left” header_text_color=”#ffd100″ header_line_height=”2em” header_2_font=”|||on|||||” header_2_text_align=”left” header_2_text_color=”#3d3d3d” header_2_font_size=”2em” header_2_letter_spacing=”2px” header_2_line_height=”1.6em” header_3_text_align=”justify” header_3_font_size=”2em” text_orientation=”justify” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_color_top=”#ffd100″ text_text_align=”justify” saved_tabs=”all” global_colors_info=”{}”]

The Declaration of a Small Boiler as a Controlled Emitter and Establishment of Emission Standards was promulgated 7 years ago, on the 01st of November 2013, under the National Environmental Management: Air Quality Act.

This notice declared that boilers with design capacities equal to or greater than 10 MW net heat input (NHI) but less than 50 MW NHI per unit be classified as “small boilers”. Emissions limits were specified for these “small boilers” depending on the fuels that they were burning. The notice required that these “small boilers” undergo annual stack emissions measurements and that annual emissions results be submitted by the operators of “small boilers” to the Air Quality Officer (AQO).

A design capacity of 10 MW NHI corresponds to a maximum continuous rating (MCR) of ≈ 14 tonnes of saturated steam per hour. A 14 t/hr boiler is actually a relatively large package boiler, and thus many package boilers on industrial sites fall below the threshold of 10 MW NHI, are not classified as “small boilers”, and are not required by law to undergo emissions sampling or comply with emissions limits.

Boilers with design capacities greater than 50 MW NHI are classified as “listed activities” in terms of the List of activities which result in atmospheric emissions which have or may have a significant detrimental effect on the environment, including health, social conditions, economic conditions, ecological conditions or cultural heritage (GN 893 in GG 37054). Listed activities are also required to undergo annual emissions measurements, comply with emissions limits and require an atmospheric emissions licence (AEL) to operate lawfully.

The Department of Environment, Forestry and Fisheries has proposed that the Declaration of a Small Boiler as a Controlled Emitter and Establishment of Emission Standards be amended in the following ways:

1. Where a facility simultaneously operates two or more boilers that have a combined design capacity equal to or greater than 10 MW NHI, these boilers will be classified as “small boilers” and will be required to comply with GN 831.

2. Where a facility which is not already a licensed listed activity operates two or more small boilers that have a combined capacity equal to or greater than 50 MW NHI, the facility will be classified as a listed activity and must apply for an AEL within 24 months of the promulgation of the amendments. If the facility was already a licensed listed activity, the facility must apply for a variation of their existing AEL within 24 months of the promulgation of the amendments.

3. All operators of “small boilers” must register as a data provider on the National Atmospheric Emissions Inventory System (NAEIS) and must comply with all the requirements of the National Atmospheric Emission Reporting Regulations. Many operators of “small boilers” will already be doing this in line with their municipality’s requirements.

In summary, these proposed amendments seek to better regulate the cumulative impacts of boilers which may previously have “slipped through the cracks”. However, there is the risk that this information, if not well disseminated, may lead to many companies being non-compliant. Please share this blog post with all your facilities that have boilers, and contact us to help you evaluate whether you will fall above or below the 10 MW and 50 MW thresholds.

The Department of Environment, Forestry and Fisheries is hosting a virtual multi-stakeholder workshop to discuss these proposed amendments, as well as amendments to regulations concerning temporary mobile asphalt plants and the introduction of regulations for air quality Priority Areas. The workshop will take place on the 20th of January 2021 from 09:30 until 12:30 on the Microsoft Teams platform. The link to the workshop is included below, as are the original and proposed amendments to the “small boilers” regulations, the proposed changes to the temporary asphalt plant regulations, and the agenda for the workshop.

Please contact us to support your business in being compliant.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row column_structure="1_2,1_2" _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="1_2" _builder_version="4.16" global_colors_info="{}"][et_pb_button button_url="https://nbwg0.wpdevsite.co/wp-content/uploads/2021/01/Proposed-Amendments-to-Small-Boilers-as-Controlled-Emitters.pdf" url_new_window="on" button_text="Proposed Amendments to Small Boilers as Controlled Emitters" button_alignment="left" _builder_version="4.25.2" custom_button="on" button_text_color="#000000" button_font="||||||||" hover_enabled="0" global_colors_info="{}" sticky_enabled="0"][/et_pb_button][/et_pb_column][et_pb_column type="1_2" _builder_version="4.16" global_colors_info="{}"][et_pb_button button_url="https://nbwg0.wpdevsite.co/wp-content/uploads/2021/01/Agenda-for-Multi-Stakeholder-Meeting.pdf" url_new_window="on" button_text="Agenda for Multi Stakeholder Meeting" button_alignment="left" _builder_version="4.25.2" custom_button="on" button_text_color="#000000" button_font="||||||||" hover_enabled="0" global_colors_info="{}" sticky_enabled="0"][/et_pb_button][/et_pb_column][/et_pb_row][et_pb_row column_structure="1_2,1_2" _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="1_2" _builder_version="4.16" global_colors_info="{}"][et_pb_button button_url="https://nbwg0.wpdevsite.co/wp-content/uploads/2021/01/Section-23-Declaration-of-Small-Boiler-as-Controlled-Emitter.pdf" url_new_window="on" button_text="Section 23 Declaration of Small Boiler as Controlled Emitter" button_alignment="left" _builder_version="4.25.2" custom_button="on" button_text_color="#000000" button_font="||||||||" hover_enabled="0" global_colors_info="{}" sticky_enabled="0"][/et_pb_button][/et_pb_column][et_pb_column type="1_2" _builder_version="4.16" global_colors_info="{}"][et_pb_button button_url="https://nbwg0.wpdevsite.co/wp-content/uploads/2021/01/Proposed-Amendments-to-Temporary-Asphalt-Plants-as-Controlled-Emitters.pdf" url_new_window="on" button_text="Proposed Amendments to Temporary Asphalt Plants as Controlled Emitters" button_alignment="left" _builder_version="4.25.2" custom_button="on" button_text_color="#000000" button_font="||||||||" hover_enabled="0" global_colors_info="{}" sticky_enabled="0"][/et_pb_button][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_button button_url="https://nbwg0.wpdevsite.co/contact-us/" button_text="Click Here to Contact Us" button_alignment="left" _builder_version="4.25.2" custom_button="on" button_text_color="#000000" button_font="||||||||" hover_enabled="0" saved_tabs="all" global_colors_info="{}" button_border_color="#ffd100" button_bg_color="#ffd100" button_bg_enable_color="on" sticky_enabled="0"][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

January 19, 2021

Carbon Tax Allowances

[et_pb_section fb_built="1" admin_label="Hero" _builder_version="4.16" use_background_color_gradient="on" background_color_gradient_direction="117deg" background_color_gradient_stops="rgba(91,91,91,0.35) 31%|rgba(0,0,0,0.13) 48%" background_color_gradient_overlays_image="on" background_color_gradient_start="rgba(91,91,91,0.35)" background_color_gradient_start_position="31%" background_color_gradient_end="rgba(0,0,0,0.13)" background_color_gradient_end_position="48%" background_image="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/10/carbon-tax-allowance.jpg" max_height="530px" custom_margin="|||" custom_padding="5%||5%|" saved_tabs="all" global_colors_info="{}"][et_pb_row column_structure="3_4,1_4" use_custom_gutter="on" _builder_version="4.16" background_size="initial" background_position="top_left" background_repeat="repeat" width="87%" max_width="87%" custom_margin="20px||90px|" custom_padding="3%|0px|2%|0px|false|false" use_custom_width="on" width_unit="off" custom_width_percent="87%" global_colors_info="{}"][et_pb_column type="3_4" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_text _builder_version="4.16" text_font="Century Gothic|700|||||||" text_font_size="20px" text_line_height="1.8em" header_font="Century Gothic|600|||||||" header_font_size="60px" header_line_height="1.3em" background_size="initial" background_position="top_left" background_repeat="repeat" background_layout="dark" max_width="890px" custom_margin="|||" custom_margin_tablet="|100px||" custom_margin_phone="|30px||" custom_margin_last_edited="off|desktop" header_font_size_tablet="50px" header_font_size_phone="40px" header_font_size_last_edited="on|phone" header_line_height_tablet="" header_line_height_phone="" header_line_height_last_edited="on|desktop" global_colors_info="{}"]

Carbon Tax Allowances

[/et_pb_text][/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ custom_margin=”0%||0%||false|false” custom_padding=”2%||2%||false|false” global_colors_info=”{}”][et_pb_row module_id=”whoop” _builder_version=”4.16″ width=”85%” max_width=”85%” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.27.0″ text_font=”Montserrat|500|||||||” text_font_size=”1rem” text_line_height=”1.5em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1.2rem” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

South African Industry has come to terms with the fact that carbon tax will remain a part of our future and as such, it is important that we all understand how to make use of the allowances in the Carbon Tax Act to reduce the cost of the tax.

Before reading further, if you need to refresh your knowledge of carbon tax you can read this insightful article on the subject.

As you will note in the article above, every tonne of Carbon Dioxide equivalent (CO₂e) that is emitted to the atmosphere, is priced:

[/et_pb_text][et_pb_text _builder_version=”4.27.5″ text_font_size=”1rem” text_line_height=”1.4em” header_text_color=”#ffd100″ header_2_font_size=”2em” header_3_text_align=”justify” header_3_font_size=”2em” background_color=”#f6f8fa” max_width=”1000px” custom_margin=”1%||0%||false|false” custom_padding=”||0%||false|false” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” saved_tabs=”all” global_colors_info=”{}”]

Year	Rand/tonne of CO₂e
2030	R 462
2029	R 424
2028	R 385
2027	R 347
2026	R 308
2025	R 236
2024	R 190
2023	R 159
2022	R 144
2021	R 134
2020	R 127
2019	R 120

[/et_pb_text][et_pb_text _builder_version=”4.18.0″ text_font=”Montserrat|500|||||||” text_font_size=”1rem” text_line_height=”1.5em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1.2rem” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

To reduce the burden on South African industry, the pricing above has been significantly discounted (by between 60 and 95 %) through the application of 7 different allowances, resulting in a final price of between R 6 and R 48 per tonne of CO₂e. This begs the important question:

Why set the price of carbon tax and then discount it so significantly?

We have to properly understand the answer to this question before we delve into the 7 allowances and how to apply them to determine a taxpayer’s carbon tax obligation.

The price of carbon tax was determined by economists to account for the Rand value of the damage to our economy that arises from the emission of one tonne of CO₂e into our atmosphere. The release of carbon dioxide contributes to global warming, changes in rainfall patterns, water shortages, increased incidences of fire, and to the spread of disease. This puts strain on the national health system, harms communities, constrains food supply and disrupts agriculture and business.

It is possible to build a macro-economic model that attaches a price to the economic cost of global warming, and to then divide this total cost by the quantity of CO₂e emissions that inflicted the damage, so as to obtain a price per tonne of CO₂e. This is how the pricing, shown in the table above, was obtained. It would be misleading for government to price the damage to the economy at any value other than its true cost to us as a nation.

Policy makers were then faced with the challenge of addressing the affordability of the tax. They needed a way to introduce the tax gently, to not stifle economic growth, and to provide industry with time to implement low-carbon technologies. This has been achieved through discounts, known as allowances.

It is also important to remember that allowances provide a less contentious mechanism by which to later increase the price of the tax. It is easier to reduce or remove the allowances, than to increase the price per tonne of CO₂e.

Furthermore, allowances communicate that the true value of a tonne of CO₂e is as per the table above. Allowances create affordability, provide price certainty, and do not water down the true cost of a tonne of CO₂e to the economy.

What Allowances are there?

There are seven allowances. The first three, which are shown in yellow beneath, are very simple to apply. Schedule 2 at the back of the Carbon Tax Act lists the various sectors that must pay carbon tax and then provides these sectors with either a fossil fuel, industrial process or fugitive emissions allowance to immediately reduce the cost of the tax. One merely has to consult Schedule 2, to obtain the first three allowances that are shown in yellow beneath.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0%||0%||false|false” custom_padding=”0%||0%||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_font_size=”1.1rem” text_line_height=”1.5em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” max_width=”59%” module_alignment=”left” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

a) Allowance for fossil fuel combustion emissions: 60%
b) Allowance for industrial process emissions: 60-70%
c) Allowance for fugitive emissions: 10%
d) Trade exposure allowance: 10%
e) Performance allowance: 5%
f) Carbon budget allowance: 5%
g) Offset allowance: 10%

[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ custom_margin=”0%||||false|false” custom_padding=”0%||||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0%||0%||false|false” custom_padding=”0%||0%||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”Montserrat|500|||||||” text_font_size=”1rem” text_line_height=”1.5em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1.2rem” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

The latter four allowances above are more complex, and this article will explain these in simple terms. However, please do contact us to support you in verifying your allowances, as errors will be costly and it is prudent to seek the support of process engineers who intimately understand the legislation.

Trade Exposure Allowance Regulations

The trade exposure allowance regulations were passed on the 19th of June 2020 as Government Notice (GN) 690. These were created to protect South African exporters from being less competitive in the global economy. Of course, they will only be less competitive until such time as carbon tax is adopted globally and the playing field is levelled.

Schedule A in GN 690 lists the trade exposure allowances that are applicable to taxpayers in different sectors. Obtaining the trade exposure allowance is as simple as reading the percentage from Schedule A beneath:

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”96%” max_width=”1920px” module_alignment=”center” custom_margin=”0%||0%||false|false” custom_padding=”2%||2%||true|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_code _builder_version=”4.27.5″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]

SIC	Sector Name	Allowance	SIC	Sector Name	Allowance	SIC	Sector Name	Allowance
210	Mining of coal and lignite	10,00%	335	Other chemical products	10,00%	373	Manufacture of television and radio receivers, sound or video recording…	10,00%
221	Extraction of petroleum and natural gas	10,00%	336	Manufacture of manmade fibre	4,45%	374	Professional equipment	10,00%
230	Mining of gold and uranium	10,00%	337	Rubber products	10,00%	375	Manufacture of optical instruments and photographic equipment	10,00%
241	Mining of iron ore	10,00%	338	Plastic products	10,00%	376	Manufacture of watches and clocks	10,00%
242	Mining of non-ferrous metals	10,00%	341	Glass and glass products	10,00%	379	Radio, television and communication apparatus and professional equipment	10,00%
251	Stone quarrying, clay and sand	10,00%	342	Non-metallic mineral products	8,26%	381	Motor vehicles	10,00%
253	Mining and quarrying other non-metallic minerals	10,00%	351	Basic iron and steel products	10,00%	382	Bodies for motor vehicles, trailers and semi-trailers	10,00%
301	Meat, fish, fruit, vegetables, oils and fats	10,00%	352	Non-ferrous metal products	10,00%	383	Parts and accessories	9,81%
302	Dairy products	4,48%	353	Casting of metals	10,00%	384	Other transport equipment	0,00%
303	Grain mill products	7,37%	354	Structural metal products	7,53%	385	Manufacture of railway and tramway locomotives and rolling stock	10,00%
304	Other food products	7,59%	355	Other fabricated metal products	10,00%	386	Manufacture of aircraft and space craft	10,00%
305	Beverages	3,46%	356	General purpose machinery	10,00%	387	Manufacture of transport equipment not elsewhere classified	10,00%
306	Manufacture of tobacco products	7,06%	357	Special purpose machinery	10,00%	389	Motor vehicles, parts and accessories and other transport equipment	10,00%
311	Textiles	10,00%	358	Household appliances	10,00%	391	Furniture	10,00%
312	Other textile products	10,00%	359	Manufacturing of computing machinery	10,00%	411	Production, collection and distribution of electricity	4,87%
313	Knitted, crocheted articles	10,00%	361	Electric motors, generators, transformers	10,00%	412	Manufacture of gas; distribution of gaseous fuels through mains	4,87%
314	Wearing apparel	10,00%	362	Electricity distribution and control apparatus	10,00%	413	Steam and hot water supply	4,87%
316	Leather and leather products	10,00%	363	Insulated wire and cables	10,00%	3042	Manufacture of sugar, including golden syrup and castor sugar	10,00%
317	Footwear	10,00%	364	Accumulators, primary cells and primary batteries	10,00%
321	Sawmilling and planing of wood	10,00%	365	Electric lamps and lighting equipment	10,00%
322	Products of wood	6,12%	366	Other electrical equipment	10,00%
323	Paper products	10,00%	369	Electrical machinery	10,00%
324	Publishing	7,91%	371	Manufacture of electronic valves and tubes and other electric components	10,00%
325	Printing, recorded media	0,00%	372	Manufacture of television and radio transmitters and apparatus for line telephony…	10,00%
331-333	Coke, petroleum products and nuclear fuel	10,00%
334	Basic chemicals	10,00%

[/et_pb_code][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0%||0%||false|false” custom_padding=”0%||0%||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.18.0″ text_font=”Montserrat|500|||||||” text_font_size=”1rem” text_line_height=”1.5em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1.2rem” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

The maximum percentage that a taxpayer can receive for trade exposure is 10 %. Many of the sectors listed in Annexure A are indeed allocated 10 % for trade exposure, but some sectors are not. For instance, steam and hot water supply are allocated 4.87 %, dairy products are allocated 4.48 % and wood products are allocated 6.12 %.

In the event that a taxpayer isn’t satisfied with the percentage that is allocated to their sector, i.e. sectors that aren’t allocated the maximum of 10 %, the taxpayer can calculate their own percentage for the trade exposure allowance in accordance with regulation 4 of GN 690 using the equation below to determine the trade intensity. The taxpayer would have to sum the monetary value of products that were exported and raw materials that were imported during the tax period, and divide this by the total sales for the tax period. These values would have to be verified by an independent auditor.

[/et_pb_text][et_pb_text _builder_version=”4.27.5″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1rem” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

Trade Intensity Formula

X = (E + I)/S x Y

X is the percentage of trade intensity, E is the value of exports, I is the value of imports, S is the total sales and Y is 100

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0%||||false|false” custom_padding=”0%||||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”Montserrat|500|||||||” text_font_size=”1rem” text_line_height=”1.5em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1.2rem” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

If a taxpayer calculates the trade intensity (X) to be less than 10 %, the taxpayer will not receive a trade exposure allowance. In this case the taxpayer would be better off using the trade exposure allowance in Schedule A above, which will be greater than zero. The taxpayer is permitted to use whichever method (Schedule A or the formula) yields the higher trade allowance.

[/et_pb_text][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1rem” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

(R 10 mil + R 50 mil) / R 100 mil = 60 %

which is greater than 30%, so the taxpayer would receive the full 10 % trade exposure allowance.

However, if a taxpayer exports product worth R 1.5 million, imports raw materials worth R 1 million and turns over R 10 million of sales in the period, then X would be 25 % and the taxpayer would only receive a trade exposure allowance of 8.25 % (i.e. 0.33 * 25 %).

The regulations also provide guidance for calculating the trade exposure allowance for taxpayers that export several different products, each of which falls under a different sector. However, it is intriguing to note that the average trade allowance for such a taxpayer is weighted according to each sector’s national revenue and is not weighted according to the taxpayer’s split of revenue from each sector within their business.

(Side note: Yellow Tree feels that the Trade Intensity Formula should be the absolute value of the subtraction of imports from exports and not the sum of imports and exports. This is because companies that both import raw materials and export final products, have their risk hedged and their trade exposure reduced. What do you think? Please email us and share your thoughts.)

Performance Allowance Regulations

The performance allowance regulations were promulgated on the 19th of June 2020 and were published as Government Notice (GN) 691. The performance allowance only applies to the following industries because intensity benchmarks are only available for these industries:

Primary production of steel	Production of cement	Ilmenite industry – titanium slag
Production of ferrochrome	Production of pulp and paper	Production of quicklime
Production of silicomanganese	Refining of petroleum	Production of sugar
Mining of platinum, gold, coal	Production of clay bricks	Production of aluminium
	Production of nitric acid	Production of ceramic tiles

[/et_pb_code][et_pb_code _builder_version=”4.27.5″ _module_preset=”default” global_colors_info=”{}”][/et_pb_code][et_pb_text _builder_version=”4.18.0″ text_font=”Montserrat|500|||||||” text_font_size=”1rem” text_line_height=”1.5em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1.2rem” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

In order for a taxpayer who falls into one of these industries to determine if they qualify for the performance allowance, they would need to measure and verify their own emissions intensity and compare it to their industry benchmark. The ratio of the industry benchmark to their own emissions intensity would provide the performance allowance, according to the formula:

Z = (A/B – C) x D

Z is the performance allowance, A is the industry intensity benchmark, B is the taxpayer’s measured emissions intensity, C is the value 1, and D is 100

The regulations also provide equations for taxpayers whose activities span more than one of the industries that are listed above.

It is important to remember that a taxpayer can only receive a maximum of 5 % for the performance allowance. For instance, the intensity benchmark for primary steel production is 3.83 tonne CO₂e / tonne of crude steel. If a taxpayer’s operation has an intensity of 3.63 tonnes CO₂e / tonne of crude steel, then the value of Z would be 5.5 %. However, the taxpayer would only be able to claim 5 % for the performance allowance.

Offset Allowance Reglations

The offset allowance regulations were promulgated on the 29th of November 2019 and were published as Government Notice (GN) 1556. The purpose of this allowance is to permit a taxpayer to invest in a project that does not reduce the taxpayer’s CO₂e emissions, but which instead reduces someone else’s CO₂e emissions.

There are two occasions when it may be desirable to do this. The first occasion is when it is cheaper to reduce someone else’s CO₂e emissions than one’s own.

The second occasion is when it is not possible to reduce one’s own emissions, because carbon tax is levied on the tonnes of product produced (as under Tables 2 and 3 of Schedule 1 in the Carbon Tax Act). For example, a glass manufacturer (IPCC code 2A3 of Schedule 2 of the Carbon Tax Act) would calculate their CO₂e emissions by multiplying their tonnes of glass product by the IPPU emissions factor (0.2 tonnes CO₂e / tonne of glass produced). When the only way to reduce carbon tax would be to reduce factory output, offset allowances provide a way of investing in someone else’s project to reduce tax instead.

Bear in mind that many taxpayers are taxed on the fuel that they consume in their process, under IPCC code 1. Fuel is an input to the business, and as such the taxpayer has control over this. The taxpayer could install more efficient equipment that consumes less fuel. The taxpayer could change to a fuel that is more efficient in combustion (e.g. from coal to LPG) and use less fuel. The taxpayer could change to a fuel that incurs less carbon tax (e.g. biomass). But conversely, a taxpayer who is taxed on the output of their business has no way of reducing carbon tax, but for offset allowances.

Offset allowances can only be claimed for approved projects that are registered as Clean Development Mechanism (CDM), Verified Carbon Standard (VCS), or Gold Standard projects. Projects that comply with other standards that are approved by the Minister of Energy may also be eligible.

In order to qualify as offset projects, these approved projects have to be executed in South Africa, on or after the 1st of June 2019, and must not themselves benefit from a reduction in carbon tax, or benefit from another tax incentive.

The regulations also specify activities that are not eligible for the offset allowance. For instance, any activities that have already received an allowance in terms of section 12 L of the Income Tax Act (Energy Efficiency) will not be eligible to receive an offset allowance. The offset regulations give a list of all of the activities/projects that are not eligible as well as a set of conditions that make a project eligible.

Carbon Budget Allowance

A taxpayer who participates in the carbon budget system during or before the tax period, receives an allowance of 5 %, provided that the Department of Environmental Affairs confirms the taxpayer’s participation in writing. Mandatory carbon budgeting comes into effect 01st January, 2023, at that time the carbon budget allowance of 5% will fall away.

Renewable Energy Allowance (for Taxpayers who Generate Electricity from Fossil Fuels)

Section 6(2) of the Carbon Tax Act includes one more allowance that has not been mentioned thus far. This Renewable Energy allowance applies only to taxpayers who are generating electricity using fossil fuels, and it is intended to incentivise these taxpayers to install renewable energy capacity and in so doing to reduce their carbon tax liability from fossil fuel firing. This allowance can be applied without having to register a carbon project and without claiming an offset allowance. The renewable energy allowance is therefore a much easier mechanism than the offset allowance. The formula is simple:

X = A – B – C

X is the final carbon tax liability, A is the carbon tax calculated from section 6(1), B is the Renewable Energy Premium multiplied by the kWh, C is the Environmental Levy on Electricity of 3.5c/kWh multiplied by the kWh.

GN 692 was passed on the 19th of June 2020 and provides the renewable energy premiums that taxpayers should use to reduce their tax liability if they produce electricity from renewable sources in addition to fossil fuel sources:

[/et_pb_text][et_pb_code _builder_version=”4.27.5″ _module_preset=”default” module_alignment=”center” custom_padding=”2%||||false|false” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]

Renewable Energy	Premium (R/kWh)
Biomass	R 2.09
Concentrating Solar Power	R 4.11
Landfill Gas	R 1.35
Onshore Wind	R 1.23
Solar Photovoltaic	R 2.27
Hydro < 15 MW	R 1.61
Hydro > 15 MW	R 0.84

[/et_pb_code][et_pb_text _builder_version=”4.27.5″ text_font=”Montserrat|500|||||||” text_font_size=”1rem” text_line_height=”1.5em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” header_5_font=”Century Gothic|600|||||||” header_5_font_size=”1.2rem” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

The environmental levy on electricity of R 0.035 /kWh should also be deducted from the carbon tax.

Concluding Remarks

It is important that taxpayers remember that they have to register and license their facilities as manufacturing warehouses with their nearest Customs Branch. To learn more about this registration process please click this link. Additionally, taxpayers that are eligible for carbon tax are automatically eligible for greenhouse gas reporting and hence would also have to register with the Department of Environment, Forestry & Fisheries.

Please contact us if you have any questions or if you would like us to assist you in determining your carbon tax liability. We love serving our clients, and welcome the opportunity to help you!

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row module_id="whoop" _builder_version="4.16" width="85%" max_width="85%" use_custom_width="on" width_unit="off" custom_width_percent="85%" saved_tabs="all" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_button button_url="https://nbwg0.wpdevsite.co/contact-us/" button_text="Make Contact" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_size="16px" button_text_color="#ffffff" button_bg_color="#ffd100" button_border_width="10px" button_border_color="#ffd100" button_border_radius="0px" button_letter_spacing="1px" button_font="|on||on|" button_icon="E||divi||400" button_on_hover="off" custom_margin="||||false|false" animation_style="zoom" animation_delay="100ms" animation_intensity_zoom="6%" box_shadow_style="preset1" box_shadow_vertical="0px" box_shadow_blur="2px" box_shadow_color="rgba(114,114,255,0.4)" button_letter_spacing_hover="2px" locked="off" global_colors_info="{}" button_text_size__hover_enabled="off" button_text_size__hover="null" button_one_text_size__hover_enabled="off" button_one_text_size__hover="null" button_two_text_size__hover_enabled="off" button_two_text_size__hover="null" button_text_color__hover_enabled="off" button_text_color__hover="null" button_one_text_color__hover_enabled="off" button_one_text_color__hover="null" button_two_text_color__hover_enabled="off" button_two_text_color__hover="null" button_border_width__hover_enabled="off" button_border_width__hover="null" button_one_border_width__hover_enabled="off" button_one_border_width__hover="null" button_two_border_width__hover_enabled="off" button_two_border_width__hover="null" button_border_color__hover_enabled="off" button_border_color__hover="null" button_one_border_color__hover_enabled="off" button_one_border_color__hover="null" button_two_border_color__hover_enabled="off" button_two_border_color__hover="null" button_border_radius__hover_enabled="off" button_border_radius__hover="null" button_one_border_radius__hover_enabled="off" button_one_border_radius__hover="null" button_two_border_radius__hover_enabled="off" button_two_border_radius__hover="null" button_letter_spacing__hover_enabled="on" button_letter_spacing__hover="2px" button_one_letter_spacing__hover_enabled="off" button_one_letter_spacing__hover="null" button_two_letter_spacing__hover_enabled="off" button_two_letter_spacing__hover="null" button_bg_color__hover_enabled="off" button_bg_color__hover="null" button_one_bg_color__hover_enabled="off" button_one_bg_color__hover="null" button_two_bg_color__hover_enabled="off" button_two_bg_color__hover="null"][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

October 26, 2020

eThekwini AQM By-law summary

[et_pb_section fb_built="1" admin_label="Hero" _builder_version="4.16" use_background_color_gradient="on" background_color_gradient_direction="117deg" background_color_gradient_stops="rgba(91,91,91,0.35) 31%|rgba(0,0,0,0.13) 48%" background_color_gradient_overlays_image="on" background_color_gradient_start="rgba(91,91,91,0.35)" background_color_gradient_start_position="31%" background_color_gradient_end="rgba(0,0,0,0.13)" background_color_gradient_end_position="48%" background_image="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/09/ethekwini-bylaw-aqm.jpg" max_height="530px" custom_margin="|||" custom_padding="5%||5%|" saved_tabs="all" global_colors_info="{}"][et_pb_row column_structure="3_4,1_4" use_custom_gutter="on" _builder_version="4.16" background_size="initial" background_position="top_left" background_repeat="repeat" width="87%" max_width="87%" custom_margin="20px||90px|" custom_padding="3%|0px|2%|0px|false|false" use_custom_width="on" width_unit="off" custom_width_percent="87%" global_colors_info="{}"][et_pb_column type="3_4" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_text _builder_version="4.16" text_font="Century Gothic|700|||||||" text_font_size="20px" text_line_height="1.8em" header_font="Century Gothic|600|||||||" header_font_size="60px" header_line_height="1.3em" background_size="initial" background_position="top_left" background_repeat="repeat" background_layout="dark" max_width="680px" custom_margin="|||" custom_margin_tablet="|100px||" custom_margin_phone="|30px||" custom_margin_last_edited="off|desktop" header_font_size_tablet="50px" header_font_size_phone="40px" header_font_size_last_edited="on|phone" header_line_height_tablet="" header_line_height_phone="" header_line_height_last_edited="on|desktop" global_colors_info="{}"]

eThekwini Air Quality Management By-law

(Municipal Notice 63 of 2020)

[/et_pb_text][/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_row module_id=”whoop” _builder_version=”4.16″ width=”85%” max_width=”85%” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.18.0″ text_font=”||||||||” text_font_size=”1rem” text_line_height=”2rem” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

The eThekwini Air Quality Management By-law was published on the 13th of August 2020 and will take effect six months from this date, on the 13th of February 2020, unless a commencement notice for an earlier date is published.

Section 6 of the By-law requires that reasonable measures be taken to prevent air pollution and empowers the municipality to issue directives. If a company or a person does not comply with the directives, the municipality may intervene and recover the costs of the intervention from the offending company or person.

Section 7 permits the municipality to set air emissions limits for stacks, vehicles or ambient air pollution. If the municipality does so, this will be communicated in the Provincial Gazette. There are no emissions limits in the eThekwini Air Quality Management By-law at present.

Section 10 declares the whole eThekwini area as an Air Pollution Control Zone. This means that the municipality can prohibit or restrict the emission of certain pollutants, prohibit or restrict the combustion of certain types of fuels and declare smokeless zones. Smokeless zones are defined as zones in which smoke with an obscuration of more than 10 % is not permitted. The municipality may also publish guidelines and policies regulating activities that are causing air pollution in the zone.

Section 12 prohibits the emission of “dark smoke” from premises other than dwellings (besides the allowances for dark smoke in NEMAQA). Dark smoke is defined as smoke which has an obscuration of 20 % or more. This is measured using a light absorption or light obscuration meter. If dark smoke is emitted for a period that is longer than determined in NEMAQA, the municipality may order the owner to cease operation of the fuel-burning equipment. The owner or operator of fuel-burning equipment must keep a record of all incidents where smoke of a shade darker than Ringelmann No. 2 was emitted:

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/09/diagram-for-ethekwini-bylaw.jpg" alt="diagram for ethekwini bylaw" title_text="diagram for ethekwini bylaw" align="center" _builder_version="4.16" _module_preset="default" width="80%" module_alignment="center" global_colors_info="{}"][/et_pb_image][et_pb_text _builder_version="4.16" _module_preset="default" text_font="|700|||||||" text_text_color="#000000" text_font_size="1rem" text_line_height="1.5em" header_font="||||||||" header_2_font="Century Gothic|600|||||||" header_2_font_size="22px" header_2_line_height="1.6em" header_3_font="Century Gothic|600|||||||" header_3_line_height="1.6em" custom_margin="0%||0%||false|false" custom_padding="0%||||false|false" global_colors_info="{}"]

Ringelmann Chart. Cut out hole and hold at arm’s length. 1 = 20% obscurity. 5 = 100% obscurity.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0%||0%||false|false” custom_padding=”0%||0%||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.18.0″ text_font=”||||||||” text_font_size=”1rem” text_line_height=”2rem” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

Section 13 declares it an offense to drive a vehicle that emits smoke with an obscuration of greater than 20% on public roads.

Section 14 states that no person may operate fuel-burning equipment without obtaining written permission from the municipality and without paying the prescribed application fee. If this is not done, the municipality may order the fuel-burning equipment to be removed at the expense of the owner and impose a fine of R 10 000. The municipality may also remedy the harm that was caused by the fuel-burning equipment and may recover these costs from the owner. Fuel burning equipment must comply with any emissions standards that are issued by the municipality, and the municipality may require atmospheric emissions reports to be written and submitted to the municipality for boilers.

As per section 15, the municipality may order the installation of obscuration measuring equipment if dark smoke has unlawfully been emitted from a premises, or if the municipality considers the nature of the air pollutants that are emitted to be a hazard to human health and the environment.

Section 17 requires all owners or operators of fuel-burning equipment to immediately register on the National Atmospheric Emission Inventory System (NAEIS) – regardless of whether that equipment is classified as a Listed Activity or Controlled Emitter in terms of NEMAQA. The total mass of each pollutant that is released (not the concentrations of these pollutants) needs to be reported annually on NAEIS. Furthermore, section 28 requires any person that is conducting an activity that is listed in Schedule A of the By-law (beneath), or any person operating an activity that is defined as a Listed Activity as per NEMAQA (even if operating below the threshold that is stated), to register and report on NAEIS. Please contact Yellow Tree if you require help understanding whether your activity is classified or not.

[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ custom_margin=”0%||||false|false” custom_padding=”0%||||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0px||” custom_padding=”0px||” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”0px|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_font_size=”16px” text_line_height=”2em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_text_align=”center” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” custom_margin=”2%||0%|” locked=”off” global_colors_info=”{}”]

Schedule A from the By-law

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”94%” max_width=”94%” custom_margin=”0px||0px” custom_padding=”0px||0px” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}” column_structure=”1_5,3_5,1_5″][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][/et_pb_column][et_pb_column type=”3_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_code _builder_version=”4.27.5″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]

Acid Works	Chemical product processing	Pigment works
Alkali works	Chrome and Chromate works	Quarrying
Ammonia work and transportation	Coal bulk storage and handling	Refining
Asphalt plant, permanent and mobile	Gas works	Vegetable oil extraction and processing
Bitumen works,	Hazardous substance	Waste material salvaging, collecting, sorting, shredding, storing, processing
Brick and tile works	Metal products manufacturer	Wood pulping
Carbon black manufacturer	Milling
Cement products manufacturer	Ore processing

[/et_pb_code][/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0px||” custom_padding=”0px||” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}” column_structure=”1_5,3_5,1_5″][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”0px|||” global_colors_info=”{}” custom_padding__hover=”|||”][/et_pb_column][et_pb_column type=”3_5″ _builder_version=”4.16″ custom_padding=”0px|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_font_size=”16px” text_line_height=”2em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_text_align=”center” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” custom_margin=”2%||0%|” locked=”off” global_colors_info=”{}”]

Listed Activities

[/et_pb_text][et_pb_code _builder_version=”4.27.5″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]

Category 1: Combustion Installations	4.13 Lead Smelting	Category 7: Inorganic Chemicals Industry
1.1 Solid Fuel Combustion Installations	4.14 Production and Processing of Zinc, Nickel and Cadmium	7.1 Production and or Use in Manufacturing of Ammonia, Fluorine, Fluorine Compounds, Chlorine, and Hydrogen Cyanide
1.2 Liquid Fuel Combustion Installations	4.15 Processing of Arsenic, Antimony, Beryllium, Chromium and Silicon	7.2 Production of Acids
1.3 Solid Biomass Combustion Installations	4.16 Smelting and Converting of Sulphide Ores	7.3 Production of Chemical Fertilizer
1.4 Gas Combustion Installations	4.17 Precious and Base Metal Production and Refining	7.4 Production, Use in Production or Recovery of Antimony, Arsenic, Beryllium, Cadmium, Chromium, Cobalt, Lead, Mercury, and or Selenium, by the Application of Heat
1.5 Reciprocating Engines	4.18 Vanadium Ore Processing	7.5 Production of Calcium Carbide
1.6 Waste Cofeedding	4.19 Production and or Casting of Bronze, Brass and Copper	7.6 Production or Use of Phosphorus and Phosphate Salts not mentioned elsewhere
	4.20 Slag Processes	7.7 Production of Caustic Soda
Category 2: Petroleum Industry	4.21 Metal Recovery
2.1 Combustion Installations	4.22 Hot Dip Galvanizing	Category 8: Thermal Treatment of Waste
2.2 Catalytic Cracking Units	4.23 Metal Spray	8.1 Thermal Treatment, General & Hazardous Waste
2.3 Sulphur Recovery Units		8.2 Crematoria and Veterinary Waste Incineration
2.4 Storage and Handling of Petroleum Products	Category 5: Mineral Processing, Storage, Handling	8.3 Burning Grounds
2.5 Industrial Fuel Oil Recyclers	5.1 Storage and Handling of Ore and Coal	8.4 Drum Recycling Processes
	5.2 Drying
Category 3: Carbonization and Coal Gasification	5.3 Clamp Kilns for Brick Production	Category 9: Pulp and Paper Manufacturing
3.1 Combustion Installations	5.4 Cement Production (using conventional fuels and raw materials)	9.1 Lime Recovery Kiln
3.2 Coke Production	5.5 Cement Production (using alternative fuels and/or resources)	9.2 Chemical Recovery Furnaces
3.3 Tar Processes	5.6 Lime Production	9.3 Chemical Recovery Copeland Reactors
3.4 Char, Charcoal and Carbon Black Production	5.7 Lime Production (using alternative fuels and/or resources)	9.4 Chlorine Dioxide Plants
3.5 Electrode Paste Production	5.8 Glass and Mineral Wool Production	9.5 Wood Burning, Drying and the Production of Manufactured Wood Products
3.6 Synthetic Gas Production and Cleanup	5.9 Ceramic Production
	5.10 Macadam Preparation	Category 10: Animal Matter Processing
Category 4: Metallurgical Industry	5.11 Alkali Processes
4.1 Drying and Calcining
4.2 Combustion Installations	Category 6: Organic Chemicals Industry
4.3 Primary Aluminium Production
4.4 Secondary Aluminium Production
4.5 Sinter Plants
4.6 Basic Oxygen Furnaces
4.7 Electric Arc Furnaces (Primary and Secondary)
4.8 Blast Furnaces
4.9 Ferroalloy Production
4.10 Foundries
4.11 Agglomeration Operations
4.12 Prereduction and Direct Reduction

[/et_pb_code][/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”0px|||” global_colors_info=”{}” custom_padding__hover=”|||”][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”||0%||false|false” custom_padding=”2%||0%||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_font_size=”1rem” text_line_height=”2rem” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

In terms of section 17, every year owners or operators of fuel-burning equipment must submit a calculated stack emissions report, provide maintenance plans for the fuel-burning equipment and provide records of ash management and disposal to the municipality. The first emissions report must be submitted within 12 months of the publication of this By-law, i.e. by the 13th of August 2021.

According to Mr. Bruce Dale, the Senior Manager for Pollution Control at the eThekwini Municipality, the annual stack emissions report for small fuel burning appliances (provided that they do not create a nuisance), may be based on calculations that use emissions factors. Verification of these calculations by actual stack testing will only be required once every five years. As per NEMAQA, larger fuel burning appliances will need to undergo annual emissions testing notwithstanding this By-law. A complaints register must be kept by the owner or operator, and must be available for inspection by the municipality.

Section 19 pertains to the emission of dark smoke from dwellings. Dwellings are defined as places of residence but exclude informal settlements. No one may emit dark smoke (> 20 % obscuration) from a dwelling if it causes a nuisance or harm.

Section 20 concerns the open burning of materials, and notes that application must be made to the municipality if open burning is to be conducted. Section 21 prohibits the burning of tyres, rubber and other materials for the recovery of metals. Section 22 requires a person who conducts an activity which results in dust emissions to prevent and abate the dust. Section 23 limits the burning of sugarcane to certain hours and weather conditions. Section 24 prohibits emissions that cause a nuisance from spray areas, spray booths, sand blasting, shot blasting, grinding, finishing, etc.

Section 25 permits abatement notices to be served. If these are not complied with, the municipality may intervene to remedy any harm caused and may recover costs of the intervention in terms of section 26. The contravention of any provision of the By-law is an offence, as per section 27. So too is failure to comply with notices of the By-law; obstructing or hindering an official who is acting in terms of the By-law; furnishing false information pertaining to the By-law; or failing to obey a lawful order given in terms of the By-law.

Any person who commits an offence is liable for a fine of up to R300 000 and/or a period of imprisonment. In the case of a continuing offence, the offender is liable for an additional fine of up to R 5,000 per day of the continued offence and/or additional imprisonment of up to 10 days per continued day of the offence.

Furthermore, offenders may be ordered to remedy any harm caused, pay damages for harm caused to another person or property, and install and operate equipment to mitigate the adverse effect of air emissions.In terms of section 29, a person may apply for exemption from any provision in the By-law, but the application must be accompanied by substantive reasons for the exemption. Lastly, the By-law details the appeals process for any person whose rights are affected by a decision made in terms of this By-law.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0%||||false|false” custom_padding=”0%||||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_font_size=”0.8rem” text_line_height=”1.5em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” custom_margin=”0%||0%||false|false” custom_padding=”1%||||false|false” locked=”off” global_colors_info=”{}”]

What does this mean for you?

1. You need to immediately register on NAEIS if you are located in the eThekwini Municipality and if:

a. You are listed on schedule A above,

b. Your activity is named on the list of listed activities, even if you are below the threshold,

c. You operate fuel burning equipment of any size.

2. You need to submit an annual emissions report (based on emissions factors) to the Municipality.

3. You need to submit an annual maintenance plan for your fuel burning equipment to the Municipality.

4. You need to provide records of ash disposal to the municipality.

5. Should air emissions standards be imposed in the future, you need to comply with these limits.

6. You need to keep a register of complaints.

7. You need to take reasonable measures to prevent polluting the air.

Please feel free to contact Yellow Tree should you wish to learn more about how we can support you with these responsibilities.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row column_structure="1_2,1_2" module_id="whoop" _builder_version="4.16" width="85%" max_width="85%" use_custom_width="on" width_unit="off" custom_width_percent="85%" saved_tabs="all" global_colors_info="{}"][et_pb_column type="1_2" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_button button_url="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/09/2020-08-20-Ethekwini-AQM-By-law-Summary.pdf" url_new_window="on" button_text="Download this article as a PDF" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_color="#000000" button_font="||||||||" global_colors_info="{}"][/et_pb_button][/et_pb_column][et_pb_column type="1_2" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_button button_url="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/09/2020-08-eThekwini-AQM-By-law.pdf" url_new_window="on" button_text="Download a PDF of the Scheduled Activities By-law" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_color="#000000" button_font="||||||||" global_colors_info="{}"][/et_pb_button][/et_pb_column][/et_pb_row][et_pb_row column_structure="1_2,1_2" _builder_version="4.16" width="75%" max_width="1930px" saved_tabs="all" global_colors_info="{}"][et_pb_column type="1_2" _builder_version="4.16" global_colors_info="{}"][et_pb_blurb title="Author: Caitlin Morris" url="https://nbwg0.wpdevsite.co/who-we-are/" image="https://nbwg0.wpdevsite.co/wp-content/uploads/2025/07/Caitlin.jpg" alt="Caitlin" image_icon_width="100px" admin_label="Instructor" _builder_version="4.27.4" header_font="|700|||||||" header_text_color="#2e2545" header_line_height="1.5em" body_text_color="#3d3d3d" body_font_size="16px" body_line_height="1.9em" background_color="#ffffff" text_orientation="center" custom_margin="1%||||false|false" custom_padding="5%|5%|9%|5%|false|true" animation_style="zoom" animation_direction="bottom" animation_intensity_zoom="20%" animation_starting_opacity="100%" border_radii_image="on|15px|15px|15px|15px" box_shadow_style="preset1" box_shadow_vertical="0px" box_shadow_blur="60px" box_shadow_color="rgba(71,74,182,0.12)" box_shadow_style_image="preset2" image_max_width="100px" global_colors_info="{}"]

Cait is a BSc Chemical Engineer who has obtained excellent marks for her Masters in Environmental Law at UCT. She has extensive knowledge of the legislation and is passionate about serving the environment, reducing air pollution and helping companies become compliant.

[/et_pb_blurb][/et_pb_column][et_pb_column type="1_2" _builder_version="4.16" global_colors_info="{}"][et_pb_button button_url="https://nbwg0.wpdevsite.co/contact-us/" button_text="Make Contact" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_size="16px" button_text_color="#ffffff" button_bg_color="#ffd100" button_border_width="10px" button_border_color="#ffd100" button_border_radius="0px" button_letter_spacing="1px" button_font="|on||on|" button_icon="E||divi||400" button_on_hover="off" custom_margin="20px|||" animation_style="zoom" animation_delay="100ms" animation_intensity_zoom="6%" box_shadow_style="preset1" box_shadow_vertical="0px" box_shadow_blur="2px" box_shadow_color="rgba(114,114,255,0.4)" button_letter_spacing_hover="2px" locked="off" global_colors_info="{}" button_text_size__hover_enabled="off" button_text_size__hover="null" button_one_text_size__hover_enabled="off" button_one_text_size__hover="null" button_two_text_size__hover_enabled="off" button_two_text_size__hover="null" button_text_color__hover_enabled="off" button_text_color__hover="null" button_one_text_color__hover_enabled="off" button_one_text_color__hover="null" button_two_text_color__hover_enabled="off" button_two_text_color__hover="null" button_border_width__hover_enabled="off" button_border_width__hover="null" button_one_border_width__hover_enabled="off" button_one_border_width__hover="null" button_two_border_width__hover_enabled="off" button_two_border_width__hover="null" button_border_color__hover_enabled="off" button_border_color__hover="null" button_one_border_color__hover_enabled="off" button_one_border_color__hover="null" button_two_border_color__hover_enabled="off" button_two_border_color__hover="null" button_border_radius__hover_enabled="off" button_border_radius__hover="null" button_one_border_radius__hover_enabled="off" button_one_border_radius__hover="null" button_two_border_radius__hover_enabled="off" button_two_border_radius__hover="null" button_letter_spacing__hover_enabled="on" button_letter_spacing__hover="2px" button_one_letter_spacing__hover_enabled="off" button_one_letter_spacing__hover="null" button_two_letter_spacing__hover_enabled="off" button_two_letter_spacing__hover="null" button_bg_color__hover_enabled="off" button_bg_color__hover="null" button_one_bg_color__hover_enabled="off" button_one_bg_color__hover="null" button_two_bg_color__hover_enabled="off" button_two_bg_color__hover="null"][/et_pb_button][et_pb_button button_url="https://nbwg0.wpdevsite.co/ethekwini-scheduled-activities-by-law-municipal-notice-63/" button_text="eThekwini Scheduled Activities By-law" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_size="16px" button_text_color="#ffffff" button_bg_color="#ffd100" button_border_width="10px" button_border_color="#ffd100" button_border_radius="0px" button_letter_spacing="1px" button_font="|on||on|" button_icon="E||divi||400" button_on_hover="off" custom_margin="20px|||" animation_style="zoom" animation_delay="100ms" animation_intensity_zoom="6%" box_shadow_style="preset1" box_shadow_vertical="0px" box_shadow_blur="2px" box_shadow_color="rgba(114,114,255,0.4)" button_letter_spacing_hover="2px" locked="off" global_colors_info="{}" button_text_size__hover_enabled="off" button_text_size__hover="null" button_one_text_size__hover_enabled="off" button_one_text_size__hover="null" button_two_text_size__hover_enabled="off" button_two_text_size__hover="null" button_text_color__hover_enabled="off" button_text_color__hover="null" button_one_text_color__hover_enabled="off" button_one_text_color__hover="null" button_two_text_color__hover_enabled="off" button_two_text_color__hover="null" button_border_width__hover_enabled="off" button_border_width__hover="null" button_one_border_width__hover_enabled="off" button_one_border_width__hover="null" button_two_border_width__hover_enabled="off" button_two_border_width__hover="null" button_border_color__hover_enabled="off" button_border_color__hover="null" button_one_border_color__hover_enabled="off" button_one_border_color__hover="null" button_two_border_color__hover_enabled="off" button_two_border_color__hover="null" button_border_radius__hover_enabled="off" button_border_radius__hover="null" button_one_border_radius__hover_enabled="off" button_one_border_radius__hover="null" button_two_border_radius__hover_enabled="off" button_two_border_radius__hover="null" button_letter_spacing__hover_enabled="on" button_letter_spacing__hover="2px" button_one_letter_spacing__hover_enabled="off" button_one_letter_spacing__hover="null" button_two_letter_spacing__hover_enabled="off" button_two_letter_spacing__hover="null" button_bg_color__hover_enabled="off" button_bg_color__hover="null" button_one_bg_color__hover_enabled="off" button_one_bg_color__hover="null" button_two_bg_color__hover_enabled="off" button_two_bg_color__hover="null"][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

September 15, 2020

eThekwini Scheduled Activities By-law (Municipal Notice 63 of 2020)

[et_pb_section fb_built="1" admin_label="Hero" _builder_version="4.16" use_background_color_gradient="on" background_color_gradient_direction="117deg" background_color_gradient_stops="rgba(91,91,91,0.35) 31%|rgba(0,0,0,0.13) 48%" background_color_gradient_overlays_image="on" background_color_gradient_start="rgba(91,91,91,0.35)" background_color_gradient_start_position="31%" background_color_gradient_end="rgba(0,0,0,0.13)" background_color_gradient_end_position="48%" background_image="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/08/Scheduled-Activities-By-law.jpg" max_height="530px" custom_margin="|||" custom_padding="5%||5%|" saved_tabs="all" global_colors_info="{}"][et_pb_row use_custom_gutter="on" _builder_version="4.16" background_size="initial" background_position="top_left" background_repeat="repeat" width="87%" max_width="87%" custom_margin="20px||90px|" custom_padding="2%|0px|2%|0px|false|false" use_custom_width="on" width_unit="off" custom_width_percent="87%" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_text _builder_version="4.16" text_font="Century Gothic|700|||||||" text_font_size="20px" text_line_height="1.8em" header_font="Century Gothic|600|||||||" header_font_size="60px" header_line_height="1.3em" background_size="initial" background_position="top_left" background_repeat="repeat" background_layout="dark" max_width="790px" custom_margin="|||" custom_margin_tablet="|100px||" custom_margin_phone="|30px||" custom_margin_last_edited="off|desktop" header_font_size_tablet="50px" header_font_size_phone="40px" header_font_size_last_edited="on|phone" header_line_height_tablet="" header_line_height_phone="" header_line_height_last_edited="on|desktop" global_colors_info="{}"]

eThekwini Scheduled Activities By-law

(Municipal Notice 63 of 2020)

[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ custom_padding=”||0%||false|false” global_colors_info=”{}”][et_pb_row module_id=”whoop” _builder_version=”4.16″ width=”85%” max_width=”85%” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.27.4″ text_font=”||||||||” text_font_size=”1rem” text_line_height=”2rem” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

The eThekwini Scheduled Activities By-law was published in the Provincial Gazette on the 13th of August 2020 and comes into effect six months from this date i.e. on the 13th of February 2021.

The objective of this by-law is to regulate activities that are located in the eThekwini Municipality and which have an impact on human health and the environment. The eThekwini Municipality is shown by the red outline below:

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/08/ethekwini.jpg" alt="ethekwini" title_text="ethekwini" _builder_version="4.16" _module_preset="default" global_colors_info="{}"][/et_pb_image][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="85%" max_width="85%" custom_margin="0%||0%||false|false" custom_padding="0%||0%||false|false" use_custom_width="on" width_unit="off" custom_width_percent="85%" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_text _builder_version="4.16" text_font="||||||||" text_font_size="1rem" text_line_height="2rem" header_font="||||||||" header_2_font="Century Gothic|600|||||||" header_2_font_size="22px" header_2_line_height="1.6em" header_3_font="Century Gothic|600|||||||" header_3_line_height="1.6em" custom_margin="0%||0%||false|false" custom_padding="0%||||false|false" locked="off" global_colors_info="{}"]

Scheduled activities are listed in Schedule 1 of the by-law, shown beneath. However, the municipality may also require activities that are not listed in Schedule 1 to obtain a permit, if the municipality reasonably believes that the activity can negatively impact human health, damage the environment, or cause a nuisance.

[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ custom_margin=”0%||||false|false” custom_padding=”0%||||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0px||” custom_padding=”0px||” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”0px|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_font_size=”16px” text_line_height=”2em” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_text_align=”center” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” custom_margin=”2%||0%|” locked=”off” global_colors_info=”{}”]

Schedule 1

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”94%” max_width=”94%” custom_margin=”0px||0px” custom_padding=”0px||0px” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_code _builder_version=”4.27.5″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]

Abattoirs	Furniture manufacture and re-conditioning	Refining
Acid works	Gas works	Refuse collection, storage, removal, processing or disposal
Alkali works	Glass-fibre manufacture, storage, moulding and finishing	Removal of human remains
Ammonia works and bulk transportation	Glass works	Rubber moulding or vulcanising
Animal and fish products processing, including the manufacture of meal for animal feeding	Hazardous substances (as defined in the Hazardous Substances Act, No. 15 of 1973) – manufacture and bulk-blending, transportation and storage.	Sand, shot and grit blasting
Asbestos transportation, handling and storage, and the manufacture and bulk-storage of products containing asbestos	Hazardous substances include road, rail tanker and isotainer washing and maintenance	Sandwinning
Asphalt plant, permanent and mobile	Health care risk waste transportation	Sewage treatment, transportation or disposal
Battery manufacturing, reconditioning and servicing	Herbicide manufacture, and bulk-handling, storage and commercial usage of herbicides	Scrap yard
Bitumen works, including the transportation and operation of mobile bitumen kettles	Hide and skin processing	Ship building
Breweries	Laundries excluding in-house laundries located within accommodation establishments	Sludge works
Brick and tile works	Lead works	Spray-painting
Carbon black manufacture	Manganese storage and handling	Stone crushing and dressing works
Cement products and pre-mixing works	Marine food processing	Stone masonry
Ceramic works	Mattress-maker	Tannery
Chemical product processing, including any process involving a chemical reaction	Metal products manufacture	Teasing or shredding works dealing with coir, flock or textiles
Container washing and reconditioning works	Metal buffing, electroplating, enameling and galvanising	Timber yard and works
Chrome and chromate works including storage and handling of chrome	Milling	Upholsterer
Coal, charcoal and coke storage and handling	Ore processing works, or handling and storage of ores	Vegetable oil extraction or processing
Composting	Pesticides manufacture, and bulk-handling, store and commercial usage of pesticides	Vehicle or vehicle parts manufacturing
Crematoria	Pigment works	Waste material salvaging, collecting, sorting, storing, treating, processing or recycling/reclaiming
Distillery	Plastic product works	Welding works
Engineering works	Power or energy generation	Wood pulping
Fertilizer works	Printing works	Yeast manufacture
Food manufactory	Quarrying	Any other activity as determined by the provisions of section 5(10)
Foundries and metal works
Fungicide manufacture, and bulk-handling, storage and commercial usage of fungicides

[/et_pb_code][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”||0%||false|false” custom_padding=”2%||0%||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.27.4″ text_font=”||||||||” text_font_size=”1rem” text_line_height=”2rem” ul_font_size=”1rem” ol_font_size=”1rem” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

Scheduled activities may not operate without written permission from the municipality. To obtain permission, scheduled activities must submit an application which includes the information that is listed in section 5(2) of the by-law. Furthermore, scheduled activities must provide proof that they are compliant with a comprehensive list of environmental laws and other laws including the:

Occupational Health and Safety Act (No. 85 of 1993),
Hazardous Substances Act (No. 15 of 1973),
National Building Regulations and Standards Act (No. 103 of 1977),
National Environmental Management Act (No. 107 of 1998),
National Environmental Management: Air Quality Act (No. 39 of 2004),
National Environmental Management: Integrated Coastal Management Act (No. 24 of 2008),
National Environmental Management: Waste Act (No. 59 of 2008),
National Health Act (No. 61 of 2003),
KwaZulu-Natal Planning and Development Act (No. 6 of 2008),
Spatial Planning and Land Use Management Act (No. 16 of 2013),
Disaster Management Act (No. 57 of 2002),
National Environmental Management: Biodiversity Act (No. 10 of 2004),
National Water Act (No. 36 of 1998),
And any other relevant municipal by laws.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”85%” max_width=”85%” custom_margin=”0%||||false|false” custom_padding=”0%||||false|false” use_custom_width=”on” width_unit=”off” custom_width_percent=”85%” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.18.0″ text_font=”||||||||” text_font_size=”1rem” text_line_height=”2rem” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]A public participation process must be conducted as part of the application and must include newspaper adverts, signage at the site and communication with interested and affected parties. Scheduled activities must submit their applications to the eThekwini Municipality within 12 months of the promulgation of this by-law (i.e. by the 13th of August 2021).

Before granting a Scheduled Activity Permit, the eThekwini Municipality must be satisfied that the environmental and health impacts of the scheduled activity will be managed, that there are measures in place to mitigate detrimental health and environmental impacts, and that the scheduled activity will comply with statutory limits. The by-law contains a Duty of Care in section 8 which states that reasonable measures must be taken to prevent adverse human health and environmental impacts and to prevent nuisances. Any objections that are raised during the public participation process also need to be sufficiently addressed before permission will be granted.

Scheduled Activity permits are valid for 5 years and a new application must be submitted 60 days prior to the expiry of the old permit.

Section 9 of the by-law permits the municipality to issue compliance notices, which are orders to comply, to scheduled activities that are transgressing the legislation or adversely affecting the environment or the health of people. If a scheduled activity fails to comply with a compliance notice, the permit may be revoked, the activity may be shut down and the responsible person may be prosecuted. Section 11 permits the municipality to take action to remedy any harm resulting from a scheduled activity’s non-compliance with the by-law. The municipality may recover costs for so doing.

In section 12 of the by-law, an offense is described as non-compliance with either the by-law, or with the permit or with a compliance notice. Penalties for committing an offence include a fine of R 100 000 and/or up to two years’ imprisonment. For continued offences, there is an additional fine of R 1 000 per day and/or imprisonment of up to 10 days per day of continued offence.

Any decisions that are made in terms of the by-law may be appealed by a person who feels that their rights are affected by the decision (section 14 of the by-law).[/et_pb_text][et_pb_text _builder_version=”4.18.0″ text_font=”||||||||” text_font_size=”1rem” text_line_height=”2rem” header_font=”||||||||” header_2_font=”Century Gothic|600|||||||” header_2_font_size=”22px” header_2_line_height=”1.6em” header_3_font=”Century Gothic|600|||||||” header_3_line_height=”1.6em” custom_margin=”0%||0%||false|false” custom_padding=”0%||||false|false” locked=”off” global_colors_info=”{}”]

What does this mean for you?

1. If you operate an activity in eThekwini that is listed in Schedule 1 then you need to contact Atholee Holland at the eThekwini Municipality or ask Yellow Tree to do so on your behalf, and begin the application process.

2. If you already have a permit that was issued under the old Scheduled Trades and Occupations By-law for the City of Durban (1979) or the Offensive Trade Regulations for the Borough of Durban (1921) then you need to apply for the permit to be converted into a Scheduled Activity Permit under the new by-law.

3. You need to gather documentary evidence that you are in compliance with the legislation that is listed in the bullet point list above.

4. You will have to embark upon a public participation process or seek Yellow Tree’s assistance to do so.

5. You will obtain a Scheduled Trade Permit and must remain up to date with its requirements.

6. You will have to swiftly address any compliance notices that you may be issued in terms of this Scheduled Activities By-law.[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row column_structure="1_2,1_2" module_id="whoop" _builder_version="4.16" width="85%" max_width="85%" use_custom_width="on" width_unit="off" custom_width_percent="85%" saved_tabs="all" global_colors_info="{}"][et_pb_column type="1_2" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_button button_url="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/08/Yellow-Tree-Ethekwini-Scheduled-Activities-By-law-Summary.pdf" url_new_window="on" button_text="Download this article as a pdf" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_color="#000000" button_font="||||||||" global_colors_info="{}"][/et_pb_button][/et_pb_column][et_pb_column type="1_2" _builder_version="4.16" custom_padding="|||" global_colors_info="{}" custom_padding__hover="|||"][et_pb_button button_url="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/08/2020-08-eThekwini-Scheduled-Activities-By-law.pdf" url_new_window="on" button_text="Download a PDF of the Scheduled Activities By-law" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_color="#000000" button_font="||||||||" global_colors_info="{}"][/et_pb_button][/et_pb_column][/et_pb_row][et_pb_row column_structure="1_2,1_2" _builder_version="4.16" width="75%" max_width="1930px" saved_tabs="all" global_colors_info="{}"][et_pb_column type="1_2" _builder_version="4.16" global_colors_info="{}"][et_pb_blurb title="Author: Caitlin Morris" url="https://nbwg0.wpdevsite.co/who-we-are/" image="https://nbwg0.wpdevsite.co/wp-content/uploads/2025/07/Caitlin.jpg" alt="Caitlin" image_icon_width="100px" admin_label="Instructor" _builder_version="4.27.4" header_font="|700|||||||" header_text_color="#2e2545" header_line_height="1.5em" body_text_color="#3d3d3d" body_font_size="16px" body_line_height="1.9em" background_color="#ffffff" text_orientation="center" custom_margin="1%||||false|false" custom_padding="5%|5%|9%|5%|false|true" animation_style="zoom" animation_direction="bottom" animation_intensity_zoom="20%" animation_starting_opacity="100%" border_radii_image="on|15px|15px|15px|15px" box_shadow_style="preset1" box_shadow_vertical="0px" box_shadow_blur="60px" box_shadow_color="rgba(71,74,182,0.12)" box_shadow_style_image="preset2" image_max_width="100px" global_colors_info="{}"]

[/et_pb_blurb][/et_pb_column][et_pb_column type="1_2" _builder_version="4.16" global_colors_info="{}"][et_pb_button button_url="https://nbwg0.wpdevsite.co/contact-us/" button_text="Make Contact" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_size="16px" button_text_color="#ffffff" button_bg_color="#ffd100" button_border_width="10px" button_border_color="#ffd100" button_border_radius="0px" button_letter_spacing="1px" button_font="|on||on|" button_icon="E||divi||400" button_on_hover="off" custom_margin="20px|||" animation_style="zoom" animation_delay="100ms" animation_intensity_zoom="6%" box_shadow_style="preset1" box_shadow_vertical="0px" box_shadow_blur="2px" box_shadow_color="rgba(114,114,255,0.4)" button_letter_spacing_hover="2px" locked="off" global_colors_info="{}" button_text_size__hover_enabled="off" button_text_size__hover="null" button_one_text_size__hover_enabled="off" button_one_text_size__hover="null" button_two_text_size__hover_enabled="off" button_two_text_size__hover="null" button_text_color__hover_enabled="off" button_text_color__hover="null" button_one_text_color__hover_enabled="off" button_one_text_color__hover="null" button_two_text_color__hover_enabled="off" button_two_text_color__hover="null" button_border_width__hover_enabled="off" button_border_width__hover="null" button_one_border_width__hover_enabled="off" button_one_border_width__hover="null" button_two_border_width__hover_enabled="off" button_two_border_width__hover="null" button_border_color__hover_enabled="off" button_border_color__hover="null" button_one_border_color__hover_enabled="off" button_one_border_color__hover="null" button_two_border_color__hover_enabled="off" button_two_border_color__hover="null" button_border_radius__hover_enabled="off" button_border_radius__hover="null" button_one_border_radius__hover_enabled="off" button_one_border_radius__hover="null" button_two_border_radius__hover_enabled="off" button_two_border_radius__hover="null" button_letter_spacing__hover_enabled="on" button_letter_spacing__hover="2px" button_one_letter_spacing__hover_enabled="off" button_one_letter_spacing__hover="null" button_two_letter_spacing__hover_enabled="off" button_two_letter_spacing__hover="null" button_bg_color__hover_enabled="off" button_bg_color__hover="null" button_one_bg_color__hover_enabled="off" button_one_bg_color__hover="null" button_two_bg_color__hover_enabled="off" button_two_bg_color__hover="null"][/et_pb_button][et_pb_button button_url="https://nbwg0.wpdevsite.co/ethekwini-aqm-by-law-summary/" button_text="eThekwini Air Quality Management By-law" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_size="16px" button_text_color="#ffffff" button_bg_color="#ffd100" button_border_width="10px" button_border_color="#ffd100" button_border_radius="0px" button_letter_spacing="1px" button_font="|on||on|" button_icon="E||divi||400" button_on_hover="off" custom_margin="20px|||" animation_style="zoom" animation_delay="100ms" animation_intensity_zoom="6%" box_shadow_style="preset1" box_shadow_vertical="0px" box_shadow_blur="2px" box_shadow_color="rgba(114,114,255,0.4)" button_letter_spacing_hover="2px" locked="off" global_colors_info="{}" button_text_size__hover_enabled="off" button_text_size__hover="null" button_one_text_size__hover_enabled="off" button_one_text_size__hover="null" button_two_text_size__hover_enabled="off" button_two_text_size__hover="null" button_text_color__hover_enabled="off" button_text_color__hover="null" button_one_text_color__hover_enabled="off" button_one_text_color__hover="null" button_two_text_color__hover_enabled="off" button_two_text_color__hover="null" button_border_width__hover_enabled="off" button_border_width__hover="null" button_one_border_width__hover_enabled="off" button_one_border_width__hover="null" button_two_border_width__hover_enabled="off" button_two_border_width__hover="null" button_border_color__hover_enabled="off" button_border_color__hover="null" button_one_border_color__hover_enabled="off" button_one_border_color__hover="null" button_two_border_color__hover_enabled="off" button_two_border_color__hover="null" button_border_radius__hover_enabled="off" button_border_radius__hover="null" button_one_border_radius__hover_enabled="off" button_one_border_radius__hover="null" button_two_border_radius__hover_enabled="off" button_two_border_radius__hover="null" button_letter_spacing__hover_enabled="on" button_letter_spacing__hover="2px" button_one_letter_spacing__hover_enabled="off" button_one_letter_spacing__hover="null" button_two_letter_spacing__hover_enabled="off" button_two_letter_spacing__hover="null" button_bg_color__hover_enabled="off" button_bg_color__hover="null" button_one_bg_color__hover_enabled="off" button_one_bg_color__hover="null" button_two_bg_color__hover_enabled="off" button_two_bg_color__hover="null"][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

August 26, 2020

Yesterday, A South African Air Quality Tragedy

[et_pb_section fb_built=”1″ _builder_version=”4.16″ width=”100%” max_width=”100%” module_alignment=”center” custom_margin=”0%||0%||true|false” custom_padding=”0%|1%|0%|1%|true|true” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ custom_margin=”1%||0%||false|false” custom_padding=”1%||0%||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700|||||||” header_text_align=”center” header_text_color=”#ffd100″ header_font_size=”2.8em” header_line_height=”1.6em” header_2_font_size=”2em” header_3_text_align=”justify” header_3_font_size=”2em” custom_margin=”0%||0%||true|false” custom_padding=”0%||0%||true|false” header_font_size_tablet=”2.4em” header_font_size_phone=”2em” header_font_size_last_edited=”on|desktop” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” global_colors_info=”{}”][/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”100%” max_width=”2022px” module_alignment=”center” custom_padding=”0%|2%||2%|false|true” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”|||on|||||” header_text_align=”left” header_text_color=”#3d3d3d” header_font_size=”2em” header_letter_spacing=”2px” header_line_height=”1.6em” header_2_font=”|||on|||||” header_2_text_align=”left” header_2_text_color=”#3d3d3d” header_2_font_size=”2em” header_2_letter_spacing=”2px” header_2_line_height=”1.6em” header_3_text_align=”justify” header_3_font_size=”2em” text_orientation=”justify” custom_margin=”0%||||false|false” custom_padding=”0%||||false|false” header_font_size_tablet=”” header_font_size_phone=”” header_font_size_last_edited=”on|desktop” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|tablet” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_width_bottom=”3px” border_color_bottom=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]

Yesterday, A South African Air Quality Tragedy

[/et_pb_text][et_pb_text _builder_version=”4.18.0″ text_font=”Montserrat||||||||” text_font_size=”1rem” text_line_height=”1.5em” header_font=”Century Gothic|700|||||||” header_text_align=”left” header_text_color=”#ffd100″ header_line_height=”2em” header_2_font=”|||on|||||” header_2_text_align=”left” header_2_text_color=”#3d3d3d” header_2_font_size=”2em” header_2_letter_spacing=”2px” header_2_line_height=”1.6em” header_3_text_align=”justify” header_3_font_size=”2em” text_orientation=”justify” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_color_top=”#ffd100″ text_text_align=”justify” saved_tabs=”all” global_colors_info=”{}”]

My heart sank as I drove through Pietermaritzburg yesterday and experienced some of the worst air pollution that I have encountered in our beautiful country to date. The New England Landfill was on fire, again! But this time, the smoke had enveloped the entire city. Like you, I care deeply about the health of our people, about air quality and about the preservation of our environment.

The Pietermaritzburg landfill fire was an ominous site to behold and in many respects could be considered a South African tragedy especially by those of us who work in air quality:

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2022px" module_alignment="center" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/07/pietermaritzburg-air-pollution-july-2020.jpg" alt="pietermaritzburg air pollution july 2020" title_text="pietermaritzburg air pollution july 2020" _builder_version="4.16" _module_preset="default" global_colors_info="{}"][/et_pb_image][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_text _builder_version="4.16" text_font="Montserrat||||||||" text_font_size="1rem" text_line_height="1.5em" header_font="Century Gothic|700|||||||" header_text_align="left" header_text_color="#ffd100" header_line_height="2em" header_2_font="|||on|||||" header_2_text_align="left" header_2_text_color="#3d3d3d" header_2_font_size="2em" header_2_letter_spacing="2px" header_2_line_height="1.6em" header_3_text_align="justify" header_3_font_size="2em" text_orientation="justify" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_color_top="#ffd100" text_text_align="justify" global_colors_info="{}"]

I snapped a picture with my cell phone but it could not do justice to the haze that obscured one’s vision on most of Pietermaritzburg’s streets:

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/07/tragedy-of-air-pollution.jpg" alt="tragedy of air pollution" title_text="tragedy of air pollution" _builder_version="4.16" _module_preset="default" global_colors_info="{}"][/et_pb_image][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_text _builder_version="4.16" text_font="Montserrat||||||||" text_font_size="1rem" text_line_height="1.5em" header_font="Century Gothic|700|||||||" header_text_align="left" header_text_color="#ffd100" header_line_height="2em" header_2_font="|||on|||||" header_2_text_align="left" header_2_text_color="#3d3d3d" header_2_font_size="2em" header_2_letter_spacing="2px" header_2_line_height="1.6em" header_3_text_align="justify" header_3_font_size="2em" text_orientation="justify" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_color_top="#ffd100" text_text_align="justify" global_colors_info="{}"]

Even 11 km away and many hours after the blaze had started, the plume was still visible:

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/07/kwazulu-natal-air-pollution.jpg" alt="kwazulu natal air pollution" title_text="kwazulu natal air pollution" _builder_version="4.16" _module_preset="default" global_colors_info="{}"][/et_pb_image][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_text _builder_version="4.16" text_font="Montserrat||||||||" text_font_size="1rem" text_line_height="1.5em" header_font="Century Gothic|700|||||||" header_text_align="left" header_text_color="#ffd100" header_line_height="2em" header_2_font="|||on|||||" header_2_text_align="left" header_2_text_color="#3d3d3d" header_2_font_size="2em" header_2_letter_spacing="2px" header_2_line_height="1.6em" header_3_text_align="justify" header_3_font_size="2em" text_orientation="justify" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_color_top="#ffd100" text_text_align="justify" global_colors_info="{}"]

We plotted the schools that are located in near proximity to the landfill and were horrified to see how exposed our children are to these dangerous emissions. The landfill is circled in yellow and the schools are named with yellow text:

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/07/dangerous-emissions-for-school-children.jpg" alt="dangerous emissions for school children" title_text="dangerous emissions for school children" _builder_version="4.16" _module_preset="default" global_colors_info="{}"][/et_pb_image][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_text _builder_version="4.16" text_font="Montserrat||||||||" text_font_size="1rem" text_line_height="1.5em" header_font="Century Gothic|700|||||||" header_text_align="left" header_text_color="#ffd100" header_line_height="2em" header_2_font="|||on|||||" header_2_text_align="left" header_2_text_color="#3d3d3d" header_2_font_size="2em" header_2_letter_spacing="2px" header_2_line_height="1.6em" header_3_text_align="justify" header_3_font_size="2em" text_orientation="justify" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_color_top="#ffd100" text_text_align="justify" global_colors_info="{}"]

What frightens me most is the fact that the open and uncontrolled burning of waste is one of the primary causes of polychlorinated dibenzo-p-dioxin (PCDDs) and dibenzofuran (PCDFs) emissions in the world today. When waste is combusted in industrial incinerators, careful attention is paid to the cooling of the flue gas to ensure that it swiftly passes through the temperature range of 350ºC down to 250ºC – so that preferential formation of dioxins (PCDDs) and furans (PCDFs) is avoided.

But in open burning on rubbish dumps, there is no such temperature control. As the hot combustion gases cool from in excess of 1000ºC down to ambient temperatures, they pass through this zone of preferential dioxin (PCDD) and furan (PCDF) formation.

Dioxins and furans are formed both in the combustion process and in post combustion. During combustion, hydrocarbon precursors react with chlorinated compounds or complex organic molecules to form dioxins and furans. Post combustion, dioxin and furan precursors condense onto fly ash with free chlorine, as the gases cool. Free chlorine is produced from HCl on the fly ash surface in the presence of oxygen as well as copper species which are present on the particle surface and which act as catalysts. Free chlorine then chlorinates the aromatic ring structures of precursor molecules through substitution reactions. According to the US Department of Energy, the optimum temperature window for the formation of dioxins and furans is between 250ºC and 350ºC.

Dioxins and furans are some of the most toxic chemicals known to science. Dioxins were the primary toxic component of Agent Orange which was the herbicide and defoliant used by the US military as part of its herbicidal warfare program in the Vietnam War. Dioxins and furans lead to changes in hormone systems, reproduction difficulties, suppression of the immune system and skin conditions. Furthermore, some dioxins and furans are carcinogenic.

Of course, we are not only concerned about the dioxin and furan emissions from the landfill site. There is a long list of other pollutants such as metals (Hg, Cd, Tl, Pb, As, Sb, Cr, Co, Cu, Mn, Ni, V), hydrogen chloride (HCl), hydrogen fluoride (HF), ammonia (NH₃), oxides of nitrogen (NO_x), sulphur dioxide (SO₂), carbon monoxide (CO) and Volatile Organic Compounds (VOCs), that are produced when waste is combusted. The list below pertains to the testing of stacks that serve waste incinerators and is taken from NEMAQA, the National Environmental Management Air Quality Act:

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2020/07/list-of-the-harmful-pollutants.jpg" alt="list of the harmful pollutants" title_text="list of the harmful pollutants" _builder_version="4.16" _module_preset="default" global_colors_info="{}"][/et_pb_image][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_text _builder_version="4.25.2" text_font="Montserrat||||||||" text_font_size="1rem" text_line_height="1.5em" header_font="Century Gothic|700|||||||" header_text_align="left" header_text_color="#ffd100" header_line_height="2em" header_2_font="|||on|||||" header_2_text_align="left" header_2_text_color="#3d3d3d" header_2_font_size="2em" header_2_letter_spacing="2px" header_2_line_height="1.6em" header_3_text_align="justify" header_3_font_size="2em" text_orientation="justify" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_color_top="#ffd100" text_text_align="justify" global_colors_info="{}" hover_enabled="0" sticky_enabled="0"]

All of these pollutants would likely have been emitted in extremely large quantities in yesterday’s fire. It is devastating that thousands of hours of monitoring, management and care, invested in reducing emissions from incinerators around our country, can be undone in a single uncontrolled incident such as this one.

Nevertheless, we pioneer onwards, hoping for a future where a greater impetus on recycling reduces the load at our landfills, and where increased management of landfills, listed activities, furnaces, boilers and other sources of air pollution, leads to fewer air quality transgressions. We long for the clean air that will secure the future of our children.

And we will continue to fight to protect the environment with our every effort. Thank you for the way in which you continue to serve our precious country through your work in air quality.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_button button_url="https://nbwg0.wpdevsite.co/who-we-are/" button_text="Who We Are" button_alignment="center" _builder_version="4.25.2" custom_button="on" button_text_color="#000000" button_font="||||||||" hover_enabled="0" global_colors_info="{}" button_text_size="1rem" button_bg_color="#ffd100" button_bg_enable_color="on" button_border_color="#ffd100" sticky_enabled="0"][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

July 22, 2020

Carbon Tax Act

[et_pb_section fb_built=”1″ _builder_version=”4.16″ width=”99%” module_alignment=”center” custom_margin=”0%||0%||true|false” custom_padding=”0%|1%|0%|1%|true|true” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ custom_margin=”1%||0%||false|false” custom_padding=”1%||0%||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700|||||||” header_text_align=”center” header_text_color=”#ffd100″ header_font_size=”2.8em” header_line_height=”1.6em” header_2_font_size=”2em” header_3_text_align=”justify” header_3_font_size=”2em” custom_margin=”0%||0%||true|false” custom_padding=”0%||0%||true|false” header_font_size_tablet=”2.4em” header_font_size_phone=”2em” header_font_size_last_edited=”on|desktop” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” global_colors_info=”{}”]

Carbon Tax Act

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row column_structure=”3_4,1_4″ _builder_version=”4.16″ width=”100%” max_width=”2022px” module_alignment=”center” custom_padding=”0%|2%||2%|false|true” global_colors_info=”{}”][et_pb_column type=”3_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700|||||||” header_text_align=”left” header_text_color=”#ffd100″ header_line_height=”2em” header_2_font=”|||on|||||” header_2_text_align=”left” header_2_text_color=”#3d3d3d” header_2_font_size=”2em” header_2_letter_spacing=”2px” header_2_line_height=”1.6em” header_3_text_align=”justify” header_3_font_size=”2em” text_orientation=”justify” custom_margin=”0%||||false|false” custom_padding=”0%||||false|false” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_width_bottom=”3px” border_color_bottom=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]

What is the Carbon Tax Act?

The Carbon Tax Act No. 13 (Gazette No. 42483) was passed on Thursday the 23rd May 2019. Carbon Tax is a vessel through which South Africa can contribute to the global effort to stabilise greenhouse gas concentrations in the atmosphere and drive sustainable economic growth.

Through the Carbon Tax Act, the South African National Treasury is imposing taxes on local activities that release significant amounts of greenhouse gases. Additionally, the Carbon Tax Act rewards entities that use energy efficiently through the incorporation of tax-free incentives. The Carbon Tax Act aims to encourage investments in energy efficient, low carbon technologies.

The act will be phased in over several years. Phase 1 began on the 01st June 2019 and will run until the 31st December 2025. Phase 2 will run from from 2026 onwards. Phase 1 provides for generous allowances which will quickly fall away once Phase 2 begins. The carbon tax rate will rapidly increase so that a price of $30/tonne (R453.84 at the time of writing) is reached by the year 2030.

The Carbon Tax Act embraces the principle of “the polluter pays” where the costs of environmental damage must be paid by those who are responsible for harming the environment. In other words, the amount of carbon tax that a company is required to pay is dependent on the amount of greenhouse gases that are emitted.

Greenhouse gases refer to compounds that have a long term, harmful effect on the environment. When greenhouse gases are released into the atmosphere in large quantities, they act like a blanket over the earth’s atmosphere and trap heat from the sun. This trapped heat causes the earth’s temperature to rise. This phenomenon is referred to as global warming.

[/et_pb_text][/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ global_colors_info=”{}”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”3_4,1_4″ _builder_version=”4.16″ width=”100%” max_width=”2022px” module_alignment=”center” custom_margin=”||0%||false|false” custom_padding=”|2%|2%|2%|false|true” global_colors_info=”{}”][et_pb_column type=”3_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700||on|||||” header_text_align=”center” header_text_color=”#000000″ header_line_height=”2em” header_2_font=”|||on|||||” header_2_font_size=”2em” header_3_font=”|||on|||||” header_3_text_align=”justify” header_3_text_color=”#000000″ header_3_font_size=”2em” header_3_letter_spacing=”2px” header_3_line_height=”1.6em” text_orientation=”justify” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|desktop” border_width_bottom=”3px” border_color_bottom=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]

WHAT POLLUTANTS DOES THE CARBON TAX ACT REGULATE?

There are many greenhouses gases, however, the Carbon Tax Act recognises six main greenhouse gases that are emitted from industrial activities. These are Carbon Dioxide (CO₂), Methane (CH₄), Nitrous Oxide (N₂O), Hydrofluorocarbons (HFC’s), Perfluorocarbons (PFC’s) and Sulphur hexafluoride (SF₆). Some of these gases cause more global warming than others.

[/et_pb_text][/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ global_colors_info=”{}”][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.16″ width=”100%” max_width=”2022px” module_alignment=”center” custom_padding=”|2%||2%|false|true” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_line_height=”1.6em” header_text_color=”#ffd100″ header_2_font_size=”2em” header_3_font=”|||||on|||” header_3_text_align=”justify” header_3_font_size=”2em” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” global_colors_info=”{}”]

The Six Regulated Greenhouse Gases and their Sources

[/et_pb_text][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2019/08/greenhouse-gas.jpg" align="center" _builder_version="4.16" global_colors_info="{}"][/et_pb_image][/et_pb_column][/et_pb_row][et_pb_row column_structure="3_4,1_4" _builder_version="4.16" width="100%" max_width="2022px" module_alignment="center" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="3_4" _builder_version="4.16" global_colors_info="{}"][et_pb_text _builder_version="4.16" text_font="Century Gothic|500|||||||" text_font_size="1.3em" text_line_height="1.6em" header_font="Century Gothic|700|||||||" header_text_align="center" header_text_color="#000000" header_line_height="2em" header_2_font_size="2em" header_3_font="|||on|||||" header_3_text_align="justify" header_3_text_color="#000000" header_3_font_size="2em" header_3_letter_spacing="2px" header_3_line_height="1.6em" text_orientation="justify" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_width_bottom="3px" border_color_bottom="#ffd100" text_text_align="justify" global_colors_info="{}"]

WHICH POLLUTANTS ARE MOST HARMFUL?

Each greenhouse gas causes a varying degree of harm to the atmosphere when compared to CO₂. This degree of harm is referred to as the Global Warming Potential (GWP) of a greenhouse gas. Every greenhouse gas has its own GWP factor that was developed by the Intergovernmental Panel on Climate Change (IPCC).

For example, 1 kg of methane causes 23 times more global warming than 1kg of CO₂. And 1kg of sulphur hexaflouride causes 22 200 times more global warming than 1kg of CO₂. Carbon Tax regulates six pollutants and the table beneath shows how detrimental each of these is:

[/et_pb_text][et_pb_text _builder_version=”4.16″ text_line_height=”1.6em” header_text_color=”#ffd100″ header_2_font_size=”2em” header_3_text_align=”justify” header_3_font_size=”2em” background_color=”#f6f8fa” custom_margin=”||||false|false” custom_padding=”||||false|false” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” saved_tabs=”all” global_colors_info=”{}”]

Greenhouse Gas	Global Warming Potential
Carbon Dioxide (CO₂)	1
Methane (CH₄)	23
Nitrous Oxide (N₂O)	296
Hexafluoroethane (C₂F₆)	11 900
Carbon Tetrafluoride (CF₄)	5 700
Sulphur hexafluoride (SF₆)	22 200

To calculate a factory’s total greenhouse gas emissions, the quantity of each greenhouse gas (kg/year) is multiplied by its GWP factor and these six numbers are summed. This total is called the “Carbon Dioxide Equivalent” or CO₂e.

[/et_pb_text][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700|||||||” header_text_align=”center” header_text_color=”#000000″ header_line_height=”2em” header_2_font_size=”2em” header_3_font=”|||on|||||” header_3_text_align=”justify” header_3_text_color=”#000000″ header_3_font_size=”2em” header_3_letter_spacing=”2px” header_3_line_height=”1.6em” text_orientation=”justify” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_width_bottom=”3px” border_color_bottom=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]

WHERE DO THE POLLUTANTS COME FROM?

Fuel combustion emissions
Most factories in South Africa burn fuel such as gas, coal, HFO or wood to create heat, which is used in the manufacturing of products. These fuels are burned in combustion appliances such as boilers, furnaces, kilns, and incinerators. Greenhouse gases are released during this combustion.

Industrial process emissions
In addition to the emissions from combustion appliances, greenhouse gases are also released from the manufacturing processes themselves when raw materials are chemically or physically transformed into products. Common manufacturing processes include cement manufacturing, steel making and the petroleum industry. Pollutants from both the combustion of fuel and from manufacturing are typically emitted into the atmosphere via chimney stacks.

Fugitive emissions
Greenhouse gases can escape a process when they are not meant to do so, such as through leaks, evaporation, materials handling, expansion and contraction. These are referred to as fugitive emissions. Common sources of fugitive emissions include mines and the processing and transportation of liquid fuels.[/et_pb_text][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700|||||||” header_text_align=”center” header_text_color=”#000000″ header_line_height=”2em” header_2_font_size=”2em” header_3_font=”|||on|||||” header_3_text_align=”justify” header_3_text_color=”#000000″ header_3_font_size=”2em” header_3_letter_spacing=”2px” header_3_line_height=”1.6em” text_orientation=”justify” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_width_bottom=”3px” border_color_bottom=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]

WHO DOES CARBON TAX APPLY TO?

[/et_pb_text][et_pb_text _builder_version="4.18.0" text_font="Century Gothic|500|||||||" text_font_size="1.2rem" text_line_height="2rem" header_font="Century Gothic|700|||||||" header_text_align="left" header_text_color="#ffd100" header_line_height="2em" header_2_font="|||on|||||" header_2_text_align="left" header_2_text_color="#3d3d3d" header_2_font_size="2em" header_2_letter_spacing="2px" header_2_line_height="1.6em" header_3_text_align="justify" header_3_font_size="2em" text_orientation="justify" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_color_top="#ffd100" text_text_align="justify" global_colors_info="{}"]Schedule 2 of the Carbon Tax Act specifies a threshold for each activity that releases greenhouse gases. If a company conducts an activity and exceeds the given threshold, the company is liable to pay carbon tax. You can download Schedule 2 below or contact our consultant to find out if the Carbon Tax Act applies to you.[/et_pb_text][/et_pb_column][et_pb_column type="1_4" _builder_version="4.16" global_colors_info="{}"][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2019/08/2.jpg" disabled_on="on|on|off" _builder_version="4.16" custom_padding="24%||||false|false" global_colors_info="{}"][/et_pb_image][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2019/08/1.jpg" disabled_on="on|on|off" _builder_version="4.16" global_colors_info="{}"][/et_pb_image][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2019/08/3.jpg" disabled_on="on|on|off" _builder_version="4.16" global_colors_info="{}"][/et_pb_image][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.16" width="100%" max_width="2022px" module_alignment="center" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="4_4" _builder_version="4.16" global_colors_info="{}"][et_pb_text _builder_version="4.16" text_line_height="1.6em" header_text_color="#ffd100" header_2_font_size="2em" header_3_font="|||||on|||" header_3_text_align="justify" header_3_font_size="2em" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" global_colors_info="{}"]

EXAMPLES OF ACTIVITIES THAT ARE ELIGIBLE FOR CARBON TAX

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row column_structure="1_4,1_4,1_4,1_4" _builder_version="4.16" background_color="#f6f8fa" width="98%" max_width="2085px" global_colors_info="{}"][et_pb_column type="1_4" _builder_version="4.16" global_colors_info="{}"][et_pb_text _builder_version="4.16" text_font="|600||||on|||" text_text_color="#ffffff" text_font_size="1.6em" text_line_height="1.6em" header_text_color="#ffd100" header_2_font_size="2em" header_3_text_align="justify" header_3_font_size="2em" background_color="#5b5b5b" text_orientation="center" animation_style="slide" animation_delay="800ms" animation_starting_opacity="5%" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_radii="on|4px|4px|4px|4px" border_width_all="15px" border_color_all="#5b5b5b" text_text_align="center" global_colors_info="{}"]Iron & Steel[/et_pb_text][et_pb_text _builder_version="4.16" text_font="|600||||on|||" text_text_color="#ffffff" text_font_size="1.6em" text_line_height="1.6em" header_text_color="#ffd100" header_2_font_size="2em" header_3_text_align="justify" header_3_font_size="2em" background_color="#5b5b5b" text_orientation="center" animation_style="slide" animation_delay="800ms" animation_starting_opacity="5%" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_radii="on|4px|4px|4px|4px" border_width_all="15px" border_color_all="#5b5b5b" text_text_align="center" global_colors_info="{}"]Glass, Cement, Lime[/et_pb_text][et_pb_text _builder_version="4.16" text_font="|600||||on|||" text_text_color="#ffffff" text_font_size="1.6em" text_line_height="1.6em" header_text_color="#ffd100" header_2_font_size="2em" header_3_text_align="justify" header_3_font_size="2em" background_color="#5b5b5b" text_orientation="center" animation_style="slide" animation_delay="800ms" animation_starting_opacity="5%" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_radii="on|4px|4px|4px|4px" border_width_all="15px" border_color_all="#5b5b5b" text_text_align="center" global_colors_info="{}"]Waste Incineration[/et_pb_text][/et_pb_column][et_pb_column type="1_4" _builder_version="4.16" global_colors_info="{}"][et_pb_text _builder_version="4.16" text_font="|600||||on|||" text_text_color="#ffffff" text_font_size="1.6em" text_line_height="1.6em" header_text_color="#ffd100" header_2_font_size="2em" header_3_text_align="justify" header_3_font_size="2em" background_color="#5b5b5b" text_orientation="center" animation_style="slide" animation_delay="800ms" animation_starting_opacity="5%" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_radii="on|4px|4px|4px|4px" border_width_all="15px" border_color_all="#5b5b5b" text_text_align="center" global_colors_info="{}"]Pulp, paper & print[/et_pb_text][et_pb_text _builder_version="4.16" text_font="|600||||on|||" text_text_color="#ffffff" text_font_size="1.6em" text_line_height="1.6em" header_text_color="#ffd100" header_2_font_size="2em" header_3_text_align="justify" header_3_font_size="2em" background_color="#5b5b5b" text_orientation="center" animation_style="slide" animation_delay="800ms" animation_starting_opacity="5%" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_radii="on|4px|4px|4px|4px" border_width_all="15px" border_color_all="#5b5b5b" text_text_align="center" global_colors_info="{}"]Textiles & Leather[/et_pb_text][et_pb_text _builder_version="4.16" text_font="|600||||on|||" text_text_color="#ffffff" text_font_size="1.6em" text_line_height="1.6em" header_text_color="#ffd100" header_2_font_size="2em" header_3_text_align="justify" header_3_font_size="2em" background_color="#5b5b5b" text_orientation="center" animation_style="slide" animation_delay="800ms" animation_starting_opacity="5%" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_radii="on|4px|4px|4px|4px" border_width_all="15px" border_color_all="#5b5b5b" text_text_align="center" global_colors_info="{}"]Wastewater Treatment[/et_pb_text][/et_pb_column][et_pb_column type="1_4" _builder_version="4.16" global_colors_info="{}"][et_pb_text _builder_version="4.16" text_font="|600||||on|||" text_text_color="#ffffff" text_font_size="1.6em" text_line_height="1.6em" header_text_color="#ffd100" header_2_font_size="2em" header_3_text_align="justify" header_3_font_size="2em" background_color="#5b5b5b" text_orientation="center" animation_style="slide" animation_delay="800ms" animation_starting_opacity="5%" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_radii="on|4px|4px|4px|4px" border_width_all="15px" border_color_all="#5b5b5b" text_text_align="center" global_colors_info="{}"]Wood & Wood Products[/et_pb_text][et_pb_text _builder_version="4.16" text_font="|600||||on|||" text_text_color="#ffffff" text_font_size="1.6em" text_line_height="1.6em" header_text_color="#ffd100" header_2_font_size="2em" header_3_text_align="justify" header_3_font_size="2em" background_color="#5b5b5b" text_orientation="center" animation_style="slide" animation_delay="800ms" animation_starting_opacity="5%" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_radii="on|4px|4px|4px|4px" border_width_all="15px" border_color_all="#5b5b5b" text_text_align="center" global_colors_info="{}"]Non-ferrous Metals[/et_pb_text][et_pb_text _builder_version="4.16" text_font="|600||||on|||" text_text_color="#ffffff" text_font_size="1.6em" text_line_height="1.6em" header_text_color="#ffd100" header_2_font_size="2em" header_3_text_align="justify" header_3_font_size="2em" background_color="#5b5b5b" text_orientation="center" animation_style="slide" animation_delay="800ms" animation_starting_opacity="5%" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_radii="on|4px|4px|4px|4px" border_width_all="15px" border_color_all="#5b5b5b" text_text_align="center" global_colors_info="{}"]Brick Manufacturing[/et_pb_text][/et_pb_column][et_pb_column type="1_4" _builder_version="4.16" global_colors_info="{}"][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2019/03/emissions-license.png" align="center" _builder_version="4.16" width="25%" custom_padding="5%||5%||true|false" global_colors_info="{}"][/et_pb_image][et_pb_button button_url="https://nbwg0.wpdevsite.co/wp-content/uploads/2019/07/Schedule-2-1.pdf" button_text="Click to Download Schedule 2" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_color="#000000" button_bg_color="#ffd100" button_border_color="#ffd100" button_icon="i||divi||400" button_on_hover="off" custom_margin="||||false|false" custom_padding="2%||2%||true|false" global_colors_info="{}"][/et_pb_button][/et_pb_column][/et_pb_row][et_pb_row column_structure="3_4,1_4" _builder_version="4.16" width="100%" max_width="2015px" custom_margin="||0%||false|false" custom_padding="|2%|0%|2%|false|true" global_colors_info="{}"][et_pb_column type="3_4" _builder_version="4.16" global_colors_info="{}"][et_pb_text _builder_version="4.16" text_font="Century Gothic|500|||||||" text_font_size="1.3em" text_line_height="1.6em" header_font="Century Gothic|700|||||||" header_text_align="center" header_text_color="#000000" header_line_height="2em" header_2_font_size="2em" header_3_font="|||on|||||" header_3_text_align="justify" header_3_text_color="#474747" header_3_font_size="2em" header_3_letter_spacing="2px" header_3_line_height="1.6em" text_orientation="justify" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_width_bottom="3px" border_color_bottom="#ffd100" text_text_align="justify" global_colors_info="{}"]

How much Carbon Tax do I pay?

The amount of Carbon Tax is calculated by multiplying the carbon dioxide equivalent by the current rate of tax:

[/et_pb_text][et_pb_text _builder_version=”4.27.5″ text_line_height=”1.6em” header_text_color=”#ffd100″ header_2_font_size=”2em” header_3_text_align=”justify” header_3_font_size=”2em” background_color=”#f6f8fa” custom_margin=”||||false|false” custom_padding=”||||false|false” hover_enabled=”0″ header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” global_module=”239242″ saved_tabs=”all” global_colors_info=”{}” sticky_enabled=”0″]

Year	Rand/tonne of CO₂e
2030	R 462
2029	R 424
2028	R 385
2027	R 347
2026	R 308
2025	R 236
2024	R 190
2023	R 159
2022	R 144
2021	R 134
2020	R 127
2019	R 120

The tax rate is set to increase by CPI each tax year.[/et_pb_text][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700|||||||” header_text_align=”center” header_text_color=”#000000″ header_line_height=”2em” header_2_font_size=”2em” header_3_font=”|||on|||||” header_3_text_align=”justify” header_3_text_color=”#474747″ header_3_font_size=”2em” header_3_letter_spacing=”2px” header_3_line_height=”1.6em” text_orientation=”justify” custom_margin=”||1%||false|false” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_width_bottom=”3px” border_color_bottom=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]

WHAT ARE TAX-FREE ALLOWANCES?

[/et_pb_text][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2019/07/carbon-tax-equation.jpg" align="center" _builder_version="4.16" custom_margin="0%||||false|false" custom_padding="0%||||false|false" global_colors_info="{}"][/et_pb_image][/et_pb_column][et_pb_column type="1_4" _builder_version="4.16" global_colors_info="{}"][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2019/10/carbon-tax-regulations.jpg" disabled_on="on|on|off" _builder_version="4.16" custom_padding="18%||||false|false" custom_padding_tablet="" custom_padding_phone="" custom_padding_last_edited="on|desktop" global_colors_info="{}"][/et_pb_image][et_pb_text _builder_version="4.16" text_font="Century Gothic|500|||||||" text_font_size="1.3em" text_line_height="1.6em" header_font="Century Gothic|700|||||||" header_text_align="center" header_text_color="#ffd100" header_font_size="2em" header_2_font_size="2em" header_3_text_align="center" header_3_text_color="#ffd100" header_3_font_size="2em" header_3_letter_spacing="2px" header_3_line_height="1.1em" custom_margin="0%||0%||false|false" custom_padding="||0%||false|false" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" global_colors_info="{}"]

How do I register?

[/et_pb_text][et_pb_text _builder_version=”4.16″ text_font_size=”1.1em” text_line_height=”1.6em” header_text_color=”#ffd100″ header_2_font_size=”2em” header_3_text_align=”justify” header_3_font_size=”2em” background_color=”rgba(151,151,151,0.15)” text_orientation=”justify” custom_margin=”2%||2%||false|true” custom_padding=”2%|8%|2%|8%|true|true” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” text_text_align=”justify” global_colors_info=”{}”]

Companies have to be licensed and register as manufacturing warehouses according to the Customs and Excise Act. Our Carbon Tax consultants can walk you through this process.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row column_structure=”3_4,1_4″ module_id=”taxfreein” _builder_version=”4.16″ width=”100%” max_width=”2015px” custom_padding=”|2%||2%|false|true” global_colors_info=”{}”][et_pb_column type=”3_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.18.0″ text_font=”Century Gothic|500|||||||” text_font_size=”1.2rem” text_line_height=”2rem” header_font=”Century Gothic|700|||||||” header_text_align=”left” header_text_color=”#ffd100″ header_line_height=”2em” header_2_font=”|||on|||||” header_2_text_align=”left” header_2_text_color=”#3d3d3d” header_2_font_size=”2em” header_2_letter_spacing=”2px” header_2_line_height=”1.6em” header_3_text_align=”justify” header_3_font_size=”2em” text_orientation=”justify” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_color_top=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]Tax-free allowances are included in the Carbon Tax Act to assist South Africa to smoothly transition into a low carbon economy. Tax-free allowances reduce the amount of Carbon Tax that taxpayers are obliged to pay. Tax-free allowances are applied as either rebates or refunds after the allowances are verified for each taxpayer. Taxpayers may be eligible for the following allowances:[/et_pb_text][et_pb_text _builder_version=”4.16″ text_line_height=”1.6em” header_text_color=”#ffd100″ header_2_font_size=”2em” header_3_text_align=”justify” header_3_font_size=”2em” background_color=”#f6f8fa” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” global_colors_info=”{}”]

Allowance	Overview	Percentage
Fossil Fuel Combustion Emissions	For fuel combustion activities.	60%
Industrial Process Emissions	For industrial process activities.	60/70%
Fugitive Emissions	Activities releasing fugitive emissions.	10%
Trade Exposure	Based on exports, imports and total production.	0-10%
Performance	For above-average emissions performance.	0-5%
Carbon Budget (2022 and prior)	Participation in phase 1 of the Carbon Budget System.	0-5%
Offset	Provides additional flexibility to reduce GHG emissions.	0-10%

[/et_pb_text][/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700|||||||” header_text_align=”center” header_text_color=”#ffd100″ header_2_font_size=”2em” header_3_text_align=”justify” header_3_text_color=”#000000″ header_3_font_size=”2em” custom_margin=”||0%||false|false” custom_padding=”||0%||false|false” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” global_colors_info=”{}”][/et_pb_text][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700|||||||” header_text_align=”center” header_text_color=”#ffd100″ header_2_font_size=”2em” header_3_font=”||||||||” header_3_text_align=”center” header_3_text_color=”#000000″ header_3_font_size=”2em” header_3_letter_spacing=”2px” header_3_line_height=”1.2em” custom_margin=”0%||0%||false|false” custom_padding=”0%||0%||false|false” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|desktop” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|desktop” global_colors_info=”{}”]

Meet our Consultants

[/et_pb_text][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2021/02/Cait.jpg" alt="Training Engineer" title_text="Cait Scientist" align="center" force_fullwidth="on" disabled_on="on|on|off" _builder_version="4.16" custom_margin="10%||||false|true" custom_padding="0%||||false|true" global_colors_info="{}"][/et_pb_image][et_pb_text disabled_on="on|on|off" _builder_version="4.16" text_font="Century Gothic|500|||||||" text_font_size="1.1em" text_line_height="1.6em" header_font="Century Gothic|700|||||||" header_text_align="center" header_text_color="#ffd100" header_2_font_size="2em" header_3_text_align="justify" header_3_text_color="#000000" header_3_font_size="2em" header_5_text_align="center" text_orientation="center" custom_margin="0%||0%||false|false" custom_padding="0%|10%|0%|10%|false|true" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" text_text_align="center" global_colors_info="{}"]

Caitlin
BSc Chem Eng, LLM

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row column_structure="1_2,1_2" disabled_on="off|off|on" module_id="taxfreein" _builder_version="4.16" width="100%" max_width="2015px" custom_padding="|2%||2%|false|true" global_colors_info="{}"][et_pb_column type="1_2" _builder_version="4.16" global_colors_info="{}"][et_pb_image src="https://nbwg0.wpdevsite.co/wp-content/uploads/2021/02/Cait.jpg" alt="Training Engineer" title_text="Cait Scientist" align="center" _builder_version="4.16" width="50%" max_width="60%" module_alignment="center" custom_margin="||||false|true" custom_padding="||||false|true" global_colors_info="{}"][/et_pb_image][et_pb_text _builder_version="4.16" text_font="Century Gothic|500|||||||" text_font_size="1.1em" text_line_height="1.6em" header_font="Century Gothic|700|||||||" header_text_align="center" header_text_color="#ffd100" header_2_font_size="2em" header_3_text_align="justify" header_3_text_color="#000000" header_3_font_size="2em" header_5_text_align="center" text_orientation="center" custom_margin="0%||0%||false|false" custom_padding="0%|10%|0%|10%|false|true" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" text_text_align="center" global_colors_info="{}"]

Caitlin
BSc Chem Eng, LLM

[/et_pb_text][/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ global_colors_info=”{}”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”3_4,1_4″ module_id=”taxfreein” _builder_version=”4.16″ width=”100%” max_width=”2015px” custom_margin=”0%||||false|false” custom_padding=”0%|2%|0%|2%|false|true” global_colors_info=”{}”][et_pb_column type=”3_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.18.0″ text_font=”Century Gothic|500|||||||” text_font_size=”1.2rem” text_line_height=”2rem” header_font=”Century Gothic|700|||||||” header_text_align=”left” header_text_color=”#ffd100″ header_line_height=”2em” header_2_font=”|||on|||||” header_2_text_align=”left” header_2_text_color=”#3d3d3d” header_2_font_size=”2em” header_2_letter_spacing=”2px” header_2_line_height=”1.6em” header_3_text_align=”justify” header_3_font_size=”2em” text_orientation=”justify” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_color_top=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]Multiple allowances can be granted to a tax payer. The total amount of tax-free allowances that are granted during Phase 1 (1st June 2019 – 31st December 2025) may not exceed 95 % and in some cases 90 %.[/et_pb_text][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700|||||||” header_text_align=”center” header_text_color=”#ffd100″ header_line_height=”2em” header_2_font_size=”2em” header_3_font=”|||on|||||” header_3_text_align=”justify” header_3_text_color=”#000000″ header_3_font_size=”2em” header_3_letter_spacing=”2px” header_3_line_height=”1.6em” text_orientation=”justify” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_width_bottom=”3px” border_color_bottom=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]

When do I need to pay my Carbon Tax?

[/et_pb_text][et_pb_text _builder_version=”4.18.0″ text_font=”Century Gothic|500|||||||” text_font_size=”1.2rem” text_line_height=”2rem” header_font=”Century Gothic|700|||||||” header_text_align=”left” header_text_color=”#ffd100″ header_line_height=”2em” header_2_font=”|||on|||||” header_2_text_align=”left” header_2_text_color=”#3d3d3d” header_2_font_size=”2em” header_2_letter_spacing=”2px” header_2_line_height=”1.6em” header_3_text_align=”justify” header_3_font_size=”2em” text_orientation=”justify” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_color_top=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]The tax period runs from 1st January until 31st December. Carbon Tax is administered by the South African Revenue Service (SARS), and taxpayers are expected to submit Carbon Tax payments annually to SARS by the last business day of July in the year after the tax period. Carbon Tax is administered as an environmental levy in terms of the Customs and Excise Act, 1964 (No.91 of 1964).[/et_pb_text][/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ global_colors_info=”{}”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”3_4,1_4″ _builder_version=”4.16″ width=”100%” max_width=”2015px” custom_padding=”|2%||2%|false|true” global_colors_info=”{}”][et_pb_column type=”3_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_font=”Century Gothic|500|||||||” text_font_size=”1.3em” text_line_height=”1.6em” header_font=”Century Gothic|700|||||||” header_text_align=”center” header_text_color=”#ffd100″ header_line_height=”2em” header_2_font_size=”2em” header_3_font=”|||on|||||” header_3_text_align=”justify” header_3_text_color=”#000000″ header_3_font_size=”2em” header_3_letter_spacing=”2px” header_3_line_height=”1.6em” text_orientation=”justify” header_2_font_size_tablet=”” header_2_font_size_phone=”1.4em” header_2_font_size_last_edited=”on|phone” header_3_text_align_tablet=”” header_3_text_align_phone=”center” header_3_text_align_last_edited=”on|phone” header_3_font_size_tablet=”1.6em” header_3_font_size_phone=”1.4em” header_3_font_size_last_edited=”on|tablet” border_width_bottom=”3px” border_color_bottom=”#ffd100″ text_text_align=”justify” global_colors_info=”{}”]

How can Yellow Tree help you?

[/et_pb_text][et_pb_text _builder_version="4.18.0" text_font="Century Gothic|500|||||||" text_font_size="1.2rem" text_line_height="2rem" header_font="Century Gothic|700|||||||" header_text_align="left" header_text_color="#ffd100" header_line_height="2em" header_2_font="|||on|||||" header_2_text_align="left" header_2_text_color="#3d3d3d" header_2_font_size="2em" header_2_letter_spacing="2px" header_2_line_height="1.6em" header_3_text_align="justify" header_3_font_size="2em" text_orientation="justify" header_2_font_size_tablet="" header_2_font_size_phone="1.4em" header_2_font_size_last_edited="on|phone" header_3_text_align_tablet="" header_3_text_align_phone="center" header_3_text_align_last_edited="on|phone" header_3_font_size_tablet="1.6em" header_3_font_size_phone="1.4em" header_3_font_size_last_edited="on|tablet" border_color_top="#ffd100" text_text_align="justify" global_colors_info="{}"]We are specialists in South African Air Quality legislation and its various industrial applications. Our team consists of financial, technical and legal experts, enabling us to meet the exacting requirements of Carbon Tax consulting. We can identify whether you are liable for Carbon Tax and we can calculate your Carbon Tax. We can equip you with the knowledge to reduce your emissions and increase your tax-free allowances to minimise the Carbon Tax for your site, through responsible environmental stewardship.[/et_pb_text][/et_pb_column][et_pb_column type="1_4" _builder_version="4.16" global_colors_info="{}"][et_pb_button button_url="https://nbwg0.wpdevsite.co/contact-us/" button_text="Click to contact our consultants" button_alignment="center" _builder_version="4.16" custom_button="on" button_text_color="#000000" button_bg_color="#ffffff" button_border_color="#000000" button_font="|||||on|||" button_use_icon="off" custom_margin="17%||0%||false|false" custom_margin_tablet="1%||||false|false" custom_margin_phone="" custom_margin_last_edited="on|desktop" custom_padding="2%||2%||true|false" global_colors_info="{}"][/et_pb_button][/et_pb_column][/et_pb_row][et_pb_row column_structure="1_3,1_3,1_3" use_custom_gutter="on" gutter_width="1" _builder_version="4.16" width="96%" max_width="1920px" module_alignment="center" custom_margin="0%||0%||false|false" custom_padding="0%||0%||false|false" global_colors_info="{}"][et_pb_column type="1_3" _builder_version="4.16" global_colors_info="{}"][et_pb_blurb title="IDENTIFY" use_icon="on" font_icon="||divi||400" icon_color="#ffd100" content_max_width="60%" _builder_version="4.18.0" header_font="|||on|||||" body_font_size="1.2em" text_orientation="center" max_width="90%" module_alignment="center" custom_padding="2%||2%||true|false" custom_css_blurb_image="padding-left: 3%;" global_colors_info="{}"]

Our chemical engineers will determine all sources of greenhouse gas emissions on site.

[/et_pb_blurb][/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_blurb title=”Calculate” use_icon=”on” font_icon=”||divi||400″ icon_color=”#ffd100″ content_max_width=”60%” _builder_version=”4.16″ header_font=”|||on|||||” body_font_size=”1.2em” text_orientation=”center” max_width=”90%” module_alignment=”center” custom_padding=”2%||2%||true|false” custom_padding_tablet=”” custom_padding_phone=”” custom_padding_last_edited=”on|desktop” global_colors_info=”{}”]

We will determine the total greenhouse gas emissions, the total carbon tax liable, and apply tax-free allowances.

[/et_pb_blurb][/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_blurb title=”Recommend” use_icon=”on” font_icon=”||divi||400″ icon_color=”#ffd100″ content_max_width=”60%” _builder_version=”4.16″ header_font=”|||on|||||” body_font=”||||||||” body_font_size=”1.2em” text_orientation=”center” max_width=”90%” module_alignment=”center” custom_padding=”2%||2%||true|false” global_colors_info=”{}”]

We will make technical recommendations to reduce GHG emissions and increase tax-free allowances.

[/et_pb_blurb][/et_pb_column][/et_pb_row][/et_pb_section]

July 18, 2019

Blog

Carbon Tax, Next Steps

1. Licensing

2. Calculation of carbon tax payable

3. Filing your Carbon Tax

Help?

References

Proposed Amendments to Declaration of Small Boilers as Controlled Emitters and Listed Activities

Proposed Amendments to Declaration of Small Boilers as Controlled Emitters and Listed Activities

Carbon Tax Allowances

Why set the price of carbon tax and then discount it so significantly?

What Allowances are there?

Trade Exposure Allowance Regulations

Performance Allowance Regulations

Offset Allowance Reglations

Carbon Budget Allowance

Renewable Energy Allowance (for Taxpayers who Generate Electricity from Fossil Fuels)

Concluding Remarks

eThekwini Air Quality Management By-law

Schedule A from the By-law

Listed Activities

What does this mean for you?

eThekwini Scheduled Activities By-law

Schedule 1

What does this mean for you?

Yesterday, A South African Air Quality Tragedy

Carbon Tax Act

What is the Carbon Tax Act?

WHAT POLLUTANTS DOES THE CARBON TAX ACT REGULATE?

The Six Regulated Greenhouse Gases and their Sources

WHICH POLLUTANTS ARE MOST HARMFUL?

WHERE DO THE POLLUTANTS COME FROM?

WHO DOES CARBON TAX APPLY TO?

EXAMPLES OF ACTIVITIES THAT ARE ELIGIBLE FOR CARBON TAX

How much Carbon Tax do I pay?

WHAT ARE TAX-FREE ALLOWANCES?

How do I register?

Meet our Consultants

When do I need to pay my Carbon Tax?

How can Yellow Tree help you?