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Table of Contents
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
Part lll : Non-Eligibility
Purchase
4. Limitation on allowance
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