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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Carbon
Tax Act, No. 15 of 2019
NOTE: Assented to and published in English, with alternative copy in Afrikaans
NOTE: Assented to and published in English, with alternative copy in Afrikaans
Long title
To provide for the imposition of a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| PREAMBLE | |
| ARRANGEMENT OF SECTIONS | |
| Part I. Definitions and general provisions relating to imposition of carbon tax | |
| 1. | Definitions |
| 2. | Imposition
of carbon tax |
| 3. | Persons
subject to tax |
| 4. | Tax base |
| 5. | Rate
of tax |
| 6. | Calculation
of amount of tax payable |
| Part II. Allowances | |
| 7. | Basic
tax-free allowance [...Title amended by Act
2019_034_094_20200115 - was entitled "Allowance for fossil fuel
combustion"] |
| 8. | Allowance
for industrial process emissions |
| 9. | Allowance
in respect of fugitive emissions |
| 10. | Trade
exposure allowance |
| 11. | Performance
allowance |
| 12. | Carbon budget allowance |
| 13. | Offset
allowance |
| Part III. Limitation of allowances | |
| 14. | Limitation
of sum of allowances |
| Part IV. Administration, tax period and payment of tax | |
| 15. | Administration
|
| 16. | Tax period| |
| 17. | Payment
of tax |
| Part V. Miscellaneous | |
| 18. | Reporting |
| 19. | Regulations |
| 20. | Amendment of laws |
| 21. | Short title and commencement |
| Sch. 1. | SCHEDULE 1. [s4, s6] |
| Sch. 2. | SCHEDULE 2. [s3; s7; s8; s9; s12;
s13; s14] |
| Sch. 3. | SCHEDULE 3. [s20] |
Legislation Text Access Point
| Versions [To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.] |
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| As unamended Act 2019_015_000_20190523 | EXT.LINK | REQ.INFO | LINK |
| As amended by Act 2019_034_000_20200115 . | N/A | REQ.INFO | LINK |
| As amended by Act 2020_022_000_20210120 . | N/A | REQ.INFO | LINK |
| As amended by Act 2020_023_000_20210120 . | N/A | REQ.INFO | LINK |
| As amended by Act 2021_019_000_20220119 . | N/A | REQ.INFO | LINK |
| As amended by Act 2021_020_000_20220119 . | N/A | REQ.INFO | LINK |
| As amended by Act 2020_023_000_20220119 (as amended by Act 2021_020_076_20220119 . ) | N/A | REQ.INFO | LINK |
| As amended by Act 2022_019_000_20230105 . | N/A | REQ.INFO | LINK |
| As amended by Act 2022_020_000_20230105 . | N/A | REQ.INFO | LINK |
| As amended by Act 2023_017_000_20231222 . | N/A | REQ.INFO | LINK |
| As amended by Act 2023_019_000_20231222 . | N/A | REQ.INFO | LINK |
| As amended by ... | N/A | REQ.INFO | LINK |
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