• Carbon Tax Act, 2019 (Act No. 15 of 2019)
  • Notice No. 800 of 2019
  • Act
  • Preamble
  • 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
    • 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 allowance
    • 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
  • Schedules
    • Schedule 1
      • Table 1 : Fuel Combustion Emission Factors
      • Table 2 : Fugitive Emission Factors
      • Table 3 : Industrial Processes and Product Use (IPPU) Emission Factors
    • Schedule 2
    • Schedule 3
• Regulations
  • Regulations under section 19 of the Carbon Tax Act
    • Notice No. 1556 of 2019
    • Preamble
    • Part l : Definitions
      • 1. Definitions
    • Part ll : Eligibility
      • 2. Allowance of offset in respect of an approved project against carbon tax liability
      • 3. Offset creation and utilisation period
    • Part lll : Non-Eligibility
      • 4. Limitation on allowance
    • Part lV : Administrator
      • 5. Designation of administrator
    • Part V : Offset registry
      • 6. Creation of offset registry
      • 7. Maintaining, overseeing of offset registry and access to offset registry
    • Part Vl : Claiming of allowance
      • 8. Procedure for claiming allowance by taxpayer
      • 9. Duties of administrator for purpose of claiming of allowance by taxpayer
    • Part Vll : Requirement for documents
      • 10. Requirements for extended letter of approval
      • 11. Content of certificate
      • 12. Retaining and validity of Certificate
    • Part Vlll : Miscellaneous
      • 13. Short title and commencement
  • Regulations on the Allowance in respect of trade exposure in respect of carbon tax liability under section 10 of the Carbon Tax Act
    • Notice No. 690 of 2020
    • Preamble
    • 1. Definitions
    • 2. Determining allowance in respect of trade exposure for purposes of determining carbon tax liability
    • 3. Determining allowance in respect of trade exposure for purposes of determining carbon tax liability in relation to more than one sector
    • 4. Alternative method for calculating trade exposure allowance
    • 5. Short title and commencement
    • Annexure A
  • Regulations on the greenhouse gas emissions intensity benchmark prescribed for the purpose of section 11 of the Carbon Tax Act, 2019
    • Notice No. 691 of 2020
    • 1. Definitions
    • 2. Greenhouse gas emissions intensity benchmark
    • 3. Determining emissions intensity benchmark in respect of more than one emissions intensity benchmark in respect of activity
    • 4. Greenhouse gas emissions intensity determination
    • 5. Short title and commencement
    • Annexure A
• Notices
  • Renewable Energy Premium in respect of Tax Period for purposes of Symbol "B" in Formula contained in Section 6(2) of the Carbon Tax Act, 2019
    • Notice No. 692 of 2020
    • Notice 1627 of 2021