Carbon Tax Act, 2019 (Act No. 15 of 2019)SchedulesSchedule 1Table 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) |
54 888 |
1 |
0.1 |
0.048 |
0.0465 |
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 |
56 100 |
1 |
0.1 |
0.048 |
0.0465 |
0.0504 |
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 |
94 600 |
1 |
1.5 |
0.0192 |
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 |
96 100 |
1 |
1.5 |
0.0192 |
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 63(1)(a) of the Taxation Laws Amendment Act 42 of 2024, Notice No. 5736, GG51826, dated 24 December 2024 - is deemed to have come into operation on 1 January 2024 (section 63(2))]