Carbon Tax Act, 2019 (Act No. 15 of 2019)SchedulesSchedule 1Table 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))]