The South African Carbon Tax Act of 2019 came into effect on 1 June 2019. This tax will affect anyone who meets the threshold for emissions. Therefore, a “Carbon taxpayer is a person who undertakes a taxable activity listed in Schedule 2 of the Carbon Tax Act in respect of which:

(i) it has an aggregated installed capacity equal to or above the tax threshold; or

(ii) a tax threshold indicated as ‘none’ applies.”[1]

The list of Schedule 2 activities can be found here.

[1] (SA Government, 2019)