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

Regulations

Regulations on the Allowance in respect of trade exposure in respect of carbon tax liability under section 10 of the Carbon Tax Act

Annexure A

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Annexure A

 

SIC Code

Sector Name

Trade Exposure Allowance

210

Mining of coal and lignite

10,00%

221

Extraction of petroleum and natural gas

10,00%

230

Mining of gold and uranium

10,00%

241

Mining of iron ore

10,00%

242

Mining of non-ferrous metals

10,00%

251

Stone quarrying, clay and sand

10,00%

253

Mining and quarrying other non-metallic minerals

10,00%

301

Meat, fish, fruit, vegetables, oils and fats

10,00%

302

Dairy products

4,48%

303

Grain mill products

7,37%

304

Other food products

7,59%

305

Beverages

3,46%

306

Manufacture of tobacco products

7,06%

311

Textiles

10,00%

312

Other textile products

10,00%

313

Knitted, crocheted articles

10,00%

314

Wearing apparel

10,00%

316

Leather and leather products

10,00%

317

Footwear

10,00%

321

Sawmilling and planing of wood

10,00%

322

Products of wood

6,12%

323

Paper and paper products

10,00%

324

Publishing

7,91%

325

Printing, recorded media

0,00%

331-333

Coke, petroleum products and nuclear fuel

10,00%

334

Basic chemicals

10,00%

335

Other chemical products

10,00%

336

Manufacture of manmade fibre

4,45%

337

Rubber products

10,00%

338

Plastic products

10,00%

341

Glass and glass products

10,00%

342

Non-metallic mineral products

8,26%

351

Basic iron and steel products

10,00%

352

Non-ferrous metal products

10,00%

353

Casting of metals

10,00%

354

Structural metal products

7,53%

355

Other fabricated metal products

10,00%

356

General purpose machinery

10,00%

357

Special purpose machinery

10,00%

358

Household appliances

10,00%

359

Manufacturing of computing machinery

10,00%

361

Electric motors, generators, transformers

10,00%

362

Electricity distribution and control apparatus

10,00%

363

Insulated wire and cables

10,00%

364

Accumulators, primary cells and primary batteries

10,00%

365

Electric lamps and lighting equipment

10,00%

366

Other electrical equipment

10,00%

369

Electrical machinery

10,00%

371

Manufacture of electronic valves and tubes and other electric components

10,00%

372

Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy

10,00%

373

Manufacture of television and radio receivers, sound or video recording or reproducing apparatus and associated goods

10,00%

374

Professional equipment

10,00%

375

Manufacture of optical instruments and photographic equipment

10,00%

376

Manufacture of watches and clocks

10,00%

379

Radio, television and communication apparatus and professional equipment

10,00%

381

Motor vehicles

10,00%

382

Bodies for motor vehicles, trailers and semi-trailers

10,00%

383

Parts and accessories

9,81%

384

Other transport equipment

0,00%

385

Manufacture of railway and tramway locomotives and rolling stock

10,00%

386

Manufacture of aircraft and space craft

10,00%

387

Manufacture of transport equipment not elsewhere classified

10,00%

389

Motor vehicles, parts and accessories and other transport equipment

10,00%

391

Furniture

10,00%

411

Production, collection and distribution of electricity

4,87%

412

Manufacture of gas; distribution of gaseous fuels through mains

4,87%

413

Steam and hot water supply

4,87%

3042

Manufacture of sugar, including golden syrup and castor sugar

10,00%