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

Schedules

Schedule 1

Table 2 : Fugitive Emission Factors

 

Table 2

 

Fugitive Combustion Emission Factors

IPCC Code

SOURCE CATEGORY ACTIVITY

Fugitive

Emission

Factors



CO2

CH4

N20

1B1

SOLID FUELS (M3/TONNE)




1B1a

COAL MINING AND HANDLING




1B1ai

UNDERGROUND COAL MINING

0.077

0.77



UNDERGROUND POST-MINING (HANDLING & TRANSPORT)

0.018

0.18


1B1aii

SURFACE COAL MINING

N/A

0



SURFACE POST-MINING (STORAGE AND TRANSPORT)

N/A

0


1B1C

SOLID FUEL TRANSFORMATION




1B1ci

COKE PRODUCTION (per coke produced) (tonne GHG/tonne coke)

ND

4.9*10-8

ND

1B1c2

Charcoal production (Fuel wood input) (kgCH4/TJ)

N/A

300


Charcoal production (Charcoal produced)  (kgCH4/TJ)

N/A

1000


1B1cii

CHARCOAL PRODUCTION (PER CHARCOAL PRODUCED) (TONNE GHG/TONNE CHARCOAL)

0

0.0000403

8*10-8

1B1Ciii

BIOCHAR PRODUCTION (PER BIOCHAR PRODUCED) (TONNE GHG/TONNE BIOCHAR)

0

0.00003

ND

1B1civ

COAL TO LIQUIDS (tonne GHG/TJ total output)




1B1civ

COAL TO LIQUIDS – SYNGAS

55

0.0061

0

1B1civ

COAL TO LIQUIDS – SYNGAS/H2

55

0.0061

0

1B1civ

COAL TO LIQUIDS – SNG (SYNTHETIC NATURAL GAS)

78

0.0061

0

1B1civ

GAS TO LIQUIDS (TONNE GHG/TJ NATURAL GAS INPUT)

12.73

ND

ND

1B2

OIL AND NATURAL GAS (Gg/103M3 TOTAL OIL PRODUCTION)





OIL TRANSPORT (TONNE/103M3 OIL LOADED

ONTO TANKER SHIPS)




1B2ai

LOADING OFFSHORE PRODUCTION ON TANKER SHIPS – WITHOUT VRU – ALL

ND

0.065

ND

1B2ai

LOADING OFFSHORE PRODUCTION ON TANKER SHIPS – WITH VRU – ALL

ND

0.040

ND

1B2a

OIL REFINING (TONNE/103M3 OIL REFINED)




1B2aiii4

All (THE FACTORS INCLUDE FUGITIVE EQUIPMENT LEAKS, FLARING, STORAGE OF CRUDE OIL, HANDLING AND CALCINATION)

5.85

2.6*10-6 to

4.1*10-5

8.77*10-5

1B2b

NATURAL GAS (Gg/103M3 TOTAL OIL PRODUCTION)




1B2b

FLARING AND VENTING




1.B.2.b.ii

WELL DRILLING

0.0000001

0.000000033

ND

1.B.2.b.ii

WELL TESTING

0.000009

0.000000051

0.000000000068

I.B.2.b.ii

WELL SERVICING

0.0000000019

0.00000011

ND

1B2b

GAS PRODUCTION (Gg/ 106M3 TOTAL OIL PRODUCTION)




1.B.2.b.iii.2

FUGITIVES

1.40E-05 to

8.20E-05

3.80E-04 to

2.30E-03

N/A

1.B.2.b.ii

FLARING

0.0012

0.00000076

0.000000021


GAS PROCESSING (Gg/ 106M3 RAW GAS FEED)




1.B.2.b.iii.3

SWEET GAS PLANTS - FUGITIVES

1.50E-04 to

3.20E-04

4.80E-04 TO

1.03E-03

N/A

1.B.2.b.ii

SWEET GAS PLANTS - FLARING

0.0018

0.0000012

0.000000025

1.B.2.b.iii.3

SOUR GAS PLANTS - FUGITIVES

0.0000079

0.000097

N/A

1.B.2.b.ii

SOUR GAS PLANTS - FLARING

0.0036

0.0000024

0.000000054

1.B.2.b.i

SOUR GAS PLANTS - RAW CO2 VENTING

0.063

N/A

N/A

1.B.2.b.iii.3

DEEP CUT EXTRACTION - FUGITIVES

0.0000016

0.000011

N/A

1.B.2.b.ii

DEEP CUT EXTRACTION - FLARING

0.00011

0.000000072

0.000000012

1.B.2.b.iii.3

DEFAULT - FUGITIVES

1.20E-05 to

3.20E-04

1.50E-04 to

1.03E-03

N/A

1.B.2.b.ii

DEFAULT - FLARING

0.003

0.000002

0.000000033

1.B.2.b.i

DEFAULT - RAW CO2 VENTING

0.04

N/A

N/A

1B2b

GAS TRANSMISSION & STORAGE

(Gg-CO2/year/km




1.B.2.b.iii.4

TRANSMISSION - FUGITIVES

0.000016

0. 0025

N/A

1.B.2.b.i

TRANSMISSION - VENTING

0.0000085

0. 0010

N/A

1.B.2.b.iii.4

STORAGE (Gg-CO2/year/M3)


2.32E-9

ND

1B2b

GAS DISTRIBUTION (Gg/ 106M3 OF UTILITY SALES)




1.B.2.b.iii.5

ALL

0.000051

0.0011

ND

1B2b

NATURAL GAS LIQUIDS TRANSPORT

(Gg/103M3 CONDENSATE AND PENTANES PLUS)




1.B.2.a.iii.3

CONDENSATE

0.0000000072

0.00000011


1.B.2.a.iii.3

LIQUEFIED PETROLEUM GAS

(Gg/103M3 LPG)

0.00000043

N/A

2.2 0E-12

1.B.2.a.iii.3

LIQUEFIED NATURAL GAS

(Gg/ 106M3 MARKETABLE GAS)

ND

ND

ND

1B2a

OIL




1B2a

OIL PRODUCTION (Gg/103M3 CONVENTIONAL OIL PRODUCTION)




1.B.2.a.iii.2

CONVENTIONAL OIL - FUGITIVES

(ONSHORE)

1.10E-10 to

2.60E-07

1.50E-09 to

3.60E-06

N/A

1.B.2.a.iii.2

CONVENTIONAL OIL - FUGITIVES

(OFFSHORE)

0.000000000043

0.00000000059

N/A

1.B.2.a.i

CONVENTIONAL OIL - VENTING

0.000000095

0.00000072

N/A

1.B.2.a.ii

CONVENTIONAL OIL - FLARING

0.000041

0.000000025

0.00000000064

1B2a

OIL PRODUCTION (Gg/ 103M3 HEAVY OIL PRODUCTION)




1.B.2.b.iii.2

HEAVY OIL/COLD BITUMEN - FUGITIVES

0.00000054

0.0000079

N/A

1.B.2.a.i

HEAVY OIL/COLD BITUMEN - VENTING

0.0000053

0.000017

N/A

1.B.2.a.ii

HEAVY OIL/COLD BITUMEN - FLARING

0.000022

0.00000014

0.00000000046

1B2a

OIL PRODUCTION (Gg/ 103M3 THERMAL BITUMEN PRODUCTION)




1.B.2.a.iii.2

THERMAL OIL PRODUCTION - FUGITIVES

0.000000029

0.00000018

N/A

1.B.2.a.i

THERMAL OIL PRODUCTION - VENTING

0.00000022

0.0000035

N/A

1.B.2.a.ii

THERMAL OIL PRODUCTION - FLARING

0.000027

0.000000016

0.00000000024

1B2a

OIL PRODUCTION (Gg/ 103M3 SYNTHETIC CRUDE PRODUCTION FROM OILSANDS)




1.B.2.a.iii.2

SYNTHETIC CRUDE (FROM OILSANDS)

ND

0.0000023

ND

1.B.2.a.iii.2

SYNTHETIC CRUDE (OIL SHALE)

ND

ND

ND

1B2a

OIL PRODUCTION (Gg/ 103M3 TOTAL OIL PRODUCTION)




1.B.2.a.iii.2

DEFAULT TOTAL - FUGITIVES

0.00000028

0.0000022

N/A

1.B.2.a.i

DEFAULT TOTAL - VENTING

0.0000018

0.0000087

N/A

1.B.2.a.ii

DEFAULT TOTAL - FLARING

0.000034

0.000000021

0.00000000054

1B2a

OIL UPGRADING (Gg/103M3 OIL UPGRADED)




1.B.2.a.iii.2

ALL

ND

ND

ND

1B2a

OIL TRANSPORT (Gg/103M3 OIL TRANSPORTED BY PIPELINE)




1.B.2.a.iii.3

PIPELINES

0.00000000049

0.0000000054

N/A

1B2a

OIL TRANSPORT (Gg/103M3 OIL TRANSPORTED BY TANKER TRUCK)




1.B.2.a.i

TANKER TRUCKS AND RAIL CARS - VENTING

00.0000000023

0.000000025

N/A


OIL TRANSPORT (Gg/ 103M3 OIL TRANSPORTED BY TANKER SHIPS)




1.B.2.a.i

LOADING OFF-SHORE PRODUCTION ON TANKER SHIPS - VENTING

ND

ND

ND

1B2a

OIL REFINING (Gg/ 103M3 OIL REFINED)




1.B.2.a.iii.4

ALL


2.60E-09 to

4.10E-08

ND

 

[Schedule 1 Table 2 substituted by section 63(1)(b) of the Taxation Laws Amendment Act 42 of 2024, Notice No. 5736, GG51826, dated 24 December 2024 - as far as it relates to: IPCC Codes 1B1cii (Charcoal production), 1B1ciii (Biochar production), 1B1ci (Coke production), 1B1civ (Coal to Liquids – Syngas; Coal to Liquids – Syngas/H2; Coal to Liquids – SNG synthetic natural gas, and Gas to liquids), 1.B.2.a.i (Loading Off-Shore Production On Tanker Ships – Without VRU – All; Loading Off-Shore Production On Tanker Ships – With VRU – All), and 1.B.2.a.iii.4 (All, the factors include fugitive equipment leaks, flaring, storage of crude oil, handling and calcination) is deemed to have come into operation on 1 January 2024 - amendments to Table 2 of Schedule 1 that are not provided for under subsection (3) are deemed to have come into operation on 1 June 2019 (sections 63(3) and (4))]