| (a) | For the purposes of item 195.10.03 the rate of carbon fuel levy on petrol included in the rate of fuel levy, shall be— |
| (i) | {[B x (1—F)] x (R x 100)}/ 1000 x D; |
| (ii) | "Carbon emissions" where used in this Part means carbon emissions as defined in Additional Note 11 to Chapter 99 of Part 1 of Schedule No. 1; |
| (iii) | "B" represents the carbon emissions factor per tonne of petrol determined in accordance with the formula prescribed in section 4(2)(a)(iii) of the Carbon Tax Act and using the net calorific value of the Non-Stationary / Mobile Source Category in Table 1 of Schedule 1 of that Act; |
| (iv) | "F" represents the basic tax-free allowance percentage of rebate item 692.01 specified in Part 6 of Schedule No. 6 in respect of IPCC Code 1A3 Transport activities listed in Schedule 2 of the Carbon Tax Act; |
| (v) | "R" represents the rate of environmental levy specified in Section F to Part 3 of Schedule No. 1; and |
| (vi) | "D" represents the density factor of petrol of 0.75 kilogram per litre. |
| (b) | For the purposes of items 195.10.15; 195.10.17; 195.10.21 and 195.20.03 the rate of carbon fuel levy on diesel included in the rate of fuel levy, shall be— |
| (i) | {[B x (1—F)] x (R x 100)}/ 1000 x D; |
| (ii) | "Carbon emissions" where used in this Part means carbon emissions as defined in Additional Note 11 to Chapter 99 of Part 1 of Schedule No. 1; |
| (iii) | "B" represents the carbon emissions factor per tonne of diesel determined in accordance with the formula prescribed in section 4(2)(a)(iii) of the Carbon Tax Act and using the net calorific value of the Non-Stationary / Mobile Source Category in Table 1 of Schedule 1 of that Act; |
| (iv) | "F" represents the basic tax-free allowance percentage of rebate item 692.01 specified in Part 6 of Schedule No. 6 in respect of IPCC Code 1A3 Transport activities listed in Schedule 2 of the Carbon Tax Act; |
| (v) | "R" represents the rate of environmental levy specified in Section F to Part 3 of Schedule No. 1; and |
| (vi) | "D" represents the density factor of diesel of 0.845 kilogram per litre. |
[Note 7 to Part 5 - Section A of Schedule 1 inserted by section 60(1)(e) of the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020), GG44083, dated 20 January 2021]
