DRAFT REGULATIONS: GREENHOUSE GAS EMISSIONS INTENSITY BENCHMARKS PRESCRIBED FOR THE PURPOSE OF SECTION 11 OF THE CARBON TAX ACT, 2019

This document presents the draft regulations for greenhouse gas emissions intensity benchmarks under section 11 of the Carbon Tax Act, 2019. It outlines the methodology for taxpayers to determine sector-specific benchmarks and provides a detailed list of industry benchmark values for various industrial sectors, including mining, chemicals, and energy.

• Taxpayers are required to determine their emissions intensity benchmark by matching their specific sector or subsector with the corresponding benchmark value listed in Annexure A of the regulations.
• The regulations specify the metrics for determining measured and verified emissions intensity across several sectors: iron and steel, ferroalloys (ferrochrome and silicomanganese), clay brick manufacturing (saleable brick), cement (clinker), chemicals (nitric acid), the ilmenite industry (titanium slag), and the sugar industry (raw or white sugar).
• For the mining sector, benchmarks are differentiated by commodity and, in the case of platinum and gold, by the depth of the mine. Platinum mine benchmarks range from 0.004 tonne CO2e / tonne ore mined for shallow mines (0-300 m) to 0.13 for deep mines (1200-2000 m). Gold mine benchmarks range from 0.01 tonne CO2e / tonne rock mined for shallow mines (0-1000 m) to 0.44 for deep mines (2500-4000 m). Coal mining is set at 0.108 tonne CO2e / tonne ore mined.
• The draft regulations establish specific benchmark values for other industrial processes, including 1 tonne CO2e / tonne clinker for cement, 0.28 tonne CO2e / tonne saleable bricks for clay brick manufacturing, and 0.68 t CO2e / tonne 100% nitric acid for chemicals.
• The regulations for petroleum include a benchmark of 53.2 kgCO2e / SA - CWT for petroleum refining and 0.067 Mt CO2e / PJ energy input for coal to liquid (CTL) and gas to liquid (GTL) petroleum.

APA

Centre for Environmental Rights (2019). DRAFT REGULATIONS: GREENHOUSE GAS EMISSIONS INTENSITY BENCHMARKS PRESCRIBED FOR THE PURPOSE OF SECTION 11 OF THE CARBON TAX ACT, 2019. https://cer.org.za/wp-content/uploads/2019/05/Draft-Benchmark-Regulations-Carbon-Tax-2-Dec-2019.pdf?x21779

Chicago

Centre for Environmental Rights. DRAFT REGULATIONS: GREENHOUSE GAS EMISSIONS INTENSITY BENCHMARKS PRESCRIBED FOR THE PURPOSE OF SECTION 11 OF THE CARBON TAX ACT, 2019. 2019. https://cer.org.za/wp-content/uploads/2019/05/Draft-Benchmark-Regulations-Carbon-Tax-2-Dec-2019.pdf?x21779.

Wikipedia

{{cite report |author=Centre for Environmental Rights |title=DRAFT REGULATIONS: GREENHOUSE GAS EMISSIONS INTENSITY BENCHMARKS PRESCRIBED FOR THE PURPOSE OF SECTION 11 OF THE CARBON TAX ACT, 2019 |date=December 2019 |url=https://cer.org.za/wp-content/uploads/2019/05/Draft-Benchmark-Regulations-Carbon-Tax-2-Dec-2019.pdf?x21779 |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{centreforenvironmentalrights2019draft, author = {{Centre for Environmental Rights}}, title = {{DRAFT REGULATIONS: GREENHOUSE GAS EMISSIONS INTENSITY BENCHMARKS PRESCRIBED FOR THE PURPOSE OF SECTION 11 OF THE CARBON TAX ACT, 2019}}, institution = {Centre for Environmental Rights}, year = {2019}, month = dec, url = {https://cer.org.za/wp-content/uploads/2019/05/Draft-Benchmark-Regulations-Carbon-Tax-2-Dec-2019.pdf?x21779}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }