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Carbon Tax Act, 2019 (Act No. 15 of 2019)


Regulations on the greenhouse gas emissions intensity benchmark prescribed for the purpose of section 11 of the Carbon Tax Act, 2019

4. Greenhouse gas emissions intensity determination


A taxpayer must determine the measured and verified emissions intensity of that taxpayer for the purposes of symbol "B" in the formula prescribed by section 11(1) of the Carbon Tax Act for the sectors or subsectors of—



(i) iron and steel;
(ii) ferroalloys in respect of ferrochrome and silicomanganese;
(iii) clay brick manufacturing in respect of saleable brick;
(iv) the cement sector, in respect of clinker;
(v) chemicals in respect of nitric acid;
(vi) ilmenite industry in respect of titanium slag;
(vii) sugar industry in respect of raw or white sugar;
(viii) quicklime;
(ix) aluminium; or
(x) ceramic tiles,

in relation to the product produced,

(b) the mining sector in respect of platinum, gold and coal, in relation to the emissions intensity of ore mined;
(c) the pulp and paper sector in respect of tonne CO2e/tonne wood, pulp and paper;
(d) coal to liquid and gas to liquid petroleum, in relation to a fuel input intensity metric of million tonne CO2e/energy input into the coal to liquid and gas to liquid process measured in Peta Joules in the applicable tax period; and
(e) petroleum refining, greenhouse gas emissions per complexity weighted ton in respect of a tax period in accordance with the proprietary benchmarking methodology (Comparative Performance AnalysisTM (CPATM)) of HSB Solomon Associates LLC.