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

Schedules

Schedule 1

Table 1 : Fuel Combustion Emission Factors

 

Table 1

 

Fuel Combustion Emission Factors

 

STATIONARY SOURCE CATEGORY

 

DEFAULT NET CALORIFIC VALUE (TJ/TONNE)

FUEL TYPE

CO2

(KGCO2/TJ)

CH4

(KGCH4/TJ)

N2O

(KGN2O/TJ)

NET CALORIFIC VALUE

LOWER LIMIT OF THE 95% CONFIDENCE INTERVAL

UPPER LIMIT OF THE 95% CONFIDENCE INTERVAL

ACETYLENE

67 870

N/A

N/A

0.049818

N/A

N/A

ANTHRACITE

98 300

1

1.5

0.0267

0.0216

0.0322

AVIATION GASOLINE

65 752

3

0.6

0.0475

0.0425

0.0475

BIODIESEL

0

3

0.6

0.027

0.0136

0.054

BIOGASOLINE

0

3

0.6

0.027

0.0136

0.054

BITUMEN

80 700

3

0.6

0.0402

0.0335

0.0412

BLAST FURNACE GAS

260 000

1

0.1

0.00247

0.0012

0.005

BROWN COAL BRIQUETTES

97 500

1

1.5

0.0207

0.0151

0.032

CHARCOAL

0

200

4

0.0295

0.0149

0.058

COAL TAR

80 700

1

1.5

0.028

0.0141

0.055

COKE OVEN COKE AND LIGNITE COKE

107 000

1

1.5

0.0282

0.0251

0.0302

COKE OVEN GAS

44 400

1

0.1

0.0387

0.0196

0.077

COKING COAL

94 600

1

1.5

0.0282

0.024

0.031

CRUDE OIL

73 300

3

0.6

0.0438

0.0401

0.0448

DIESEL

74 638

3

0.6

0.043

0.0414

0.0433

ETHANE

61 600

1

0.1

0.0464

0.0449

0.0488

GAS COKE

107 000

1

0.1

0.0173

0.0251

0.0302

GAS WORK GAS

44 400

1

0.1

0.0387

0.0196

0.077

INDUSTRIAL WASTES

143 000

30

4

N/A

N/A

N/A

JET GASOLINE

70 000

3

0.6

0.0443

0.0425

0.0448

JET KEROSENE

73 463

3

0.6

0.0433

0.042

0.045

LANDFILL GAS

0

1

0.1

0.0504

0.0254

0.1

LIGNITE

101 000

1

1.5

0.0119

0.0055

0.0216

LIQUIFIED PETROLEUM GASES

64 852

1

0.1

0.0463

0.0448

0.0522

LUBRICANTS

73 300

3

0.6

0.0402

0.0335

0.0423

METHANE RICH GAS (MRG)

54 891

1

0.1

0.048

0.0368

0.0504

MUNICIPAL WASTES

(BIOMASS FRACTION)

0

30

4

0.0116

0.0068

0.018

MUNICIPAL WASTES

(NON BIOMASS FRACTION)

91 700

30

4

0.01

0.007

0.018

NAPHTHA

73 700

3

0.6

0.0445

0.0418

0.0465

NATURAL GAS

56 664

1

0.1

0.048

0.0410

0.0527

NATURAL GAS LIQUIDS

64 200

3

0.6

0.041

0.0409

0.0469

OIL SHALE AND TAR SANDS

107 000

1

1.5

0.0089

0.0071

0.0111

ORIMULSION

77 000

3

0.6

0.0275

0.0275

0.0283

OTHER BIOGAS

0

1

0.1

0.0504

0.0254

0.1

OTHER BITUMINOUS COAL

82 912

1

1.5

0.02651

0.0192

0.0305

OTHER KEROSENE

71 900

3

0.6

0.037

0

0

OTHER LIQUID BIOFUELS

0

3

0.6

0.0274

0.0138

0.054

OTHER PETROLEUM PRODUCTS

73 300

3

0.6

0.0402

0.0337

0.0482

OTHER PRIMARY SOLID BIOMASS

0

30

4

0.0116

0.0059

0.023

OXYGEN STEEL FURNACE GAS

182 000

1

0.1

0.00706

0.0038

0.015

PARAFFIN

64 640

3

0.6

0.049

0.0424

0.049

PARAFFIN WAXES

73 300

3

0.6

0.0402

0.0337

0.0482

PATENT FUEL

97 500

1

1.5

0.0207

0.0151

0.032

PEAT

0

1

1.5

0.00976

0.0078

0.0125

PETROL

72 430

3

0.6

0.0439

0.0425

0.0448

PETROLEUM COKE

97 500

3

0.6

0.0325

0.0297

0.0419

REFINERY FEEDSTOCK

73 300

3

0.6

0.043

0.0363

0.0464

REFINERY GAS

57 600

1

0.1

0.0495

0.0475

0.0506

REFUSE DERIVED FUEL

83 000

30

4

0.01

0.007

0.018

RESIDUAL FUEL OIL  (HEAVY FUEL OIL)

73 090

3

0.6

0.043

0.0398

0.0443

SAWDUST

0

30

4

0.0116

0.0059

0.023

SHALE OIL

73 300

3

0.6

0.0381

0.0321

0.0452

SLUDGE GAS

0

1

0.1

0.0504

0.0254

0.1

SUB-BITUMINOUS COAL

96 777

1

1.5

0.01914

0.0115

0.026

SULPHITE LYES (BLACK LIQUOR)

0

3

2

0.0118

0.0059

0.023

WASTE OILS

73 300

30

4

0.0402

0.0203

0.08

WASTE TYRES

85 000

1

1.5

0.0325

N/A

N/A

WHITE SPIRIT AND SBP

73 300

3

0.6

0.0402

0.0337

0.0482

WOOD/WOOD WASTE

0

30

4

0.0156

0.0079

0.031

 

NON-STATIONARY/MOBILE SOURCE CATEGORY ACTIVITY

 

DEFAULT NET CALORIFIC VALUE (TJ/TONNE)

FUEL TYPE

CO2

(KGCO2/ TJ

CH4

(KGCH4/ TJ)

N2O

(KGN2O/ TJ)

NET CALORIFIC VALUE

LOWER LIMIT OF THE 95% CONFIDENCE INTERVAL

UPPER LIMIT OF THE 95% CONFIDENCE INTERVAL

AVIATION GASOLINE

65 752

0.5

2

0.0475

0.0425

0.0475

BIODIESEL

0

4.15

28.6

0.027

N/A

N/A

BIOGASOLINE

0

3.5

5.7

0.027

N/A

N/A

COMPRESSED NATURAL GAS

56 100

92

3

N/A

N/A

N/A

DIESEL

74 638

4.15

28.6

0.0430

0

0

DIESEL -(OCEAN GOING SHIPS)

74 100

7

2

0.0381

0

0

DIESEL— OFFROAD

74 100

3.9

3.9

0.0381

N/A

N/A

DIESEL - RAIL

74 100

4.15

28.6

0.0381

0

0

JET KEROSENE

73 463

0.5

2

0.0433

0.042

0.045

KEROSENE

71 900

3

0.6

0.037

0

0

LIQUIFIED NATURAL GASES

56 100

92

3

N/A

N/A

N/A

LIQUIFIED PETROLEUM GASES

64 852

62

0.2

0.0463

0.0448

0.0522

LUBRICANTS

73 300

3

0.6

0.0402

0.0335

0.0423

METHANE RICH GAS (MRG)

54 888

92

3

0.048

0.0465

0.0504

NATURAL GAS

56 100

92

3

0.048

0.0465

0.0504

(PARAFFIN) OTHER KEROSENE

64 640

3

0.6

0.0490

0.0424

0.0490

OTHER PETROLEUM PRODUCTS

73 300

3

0.6

0.0402

0.0337

0.0482

PARAFFIN WAXES

73 300

3

0.6

0.0402

0.0337

0.0482

PETROL

72 430

3.5

5.7

0.0439

0.0425

0.0448

PETROL-OXIDATION CATALYST

69 300

25

8

0.0443

N/A

N/A

PETROL-UNCONTROLLED

69 300

33

3.2

0.0443

N/A

N/A

REFINERY GAS

57 600

1

0.1

0.0495

0.0475

0.0506

REFUSE DERIVED FUEL

83 000

N/A

N/A

N/A

N/A

N/A

RESIDUAL FUEL OIL - (HEAVY FUEL OIL)

73 090

7

2

0.0473

0.0398

0.0473

SAWDUST

0

N/A

N/A

N/A

N/A

N/A

SUB-BITUMINOUS COAL

96 100

2

1.5

0.0192

0.0115

0.026

WASTE TYRES

85 000

N/A

N/A

N/A

N/A

N/A

WHITE SPIRIT & SBP

73 300

3

0.6

0.0402

0.0337

0.0482

 

[Schedule 1 Table 1 substituted by section 60(1)(a) to (i) of the Taxation Laws Amendment Act, 2026, Notice No. 7344, GG54448, dated 1 April 2026 - comes into operation on 1 January 2026 (section 60(2))]