停电和倒退：2023年南非的能源补贴2024

Data, Definitions, and References Anna Geddes, Max Schmidt March 2024 This document provides a data table, subsidy and support descriptions, and references forthe International Institute for Sustainable Development’s subsidy inventory for South Africa,published in 2024. This work draws upon a previous study ofSouth Africa’s Energy FiscalPolicies, published in 2022. Data Table This annex update is an accompaniment toMapping India’s Energy Policy 2023. Over thelast few years, IISD has been publishing an annual update of government support for energyalong with government receipts under its flagship study titled Mapping India’s EnergyPolicy. The study aims to improve transparency and support Government of India’s (GoI)own initiatives to ensure that energy is more equitable, secure, and aligned with India’s long-term net-zero emissions target by 2070. Notes: This is a non-exhaustive list of identified energy subsidies. Zero values may indicatean absence of data, not necessarily the absence of subsidies.Sources: Items 1,2,4,5,6,7,8,10,11: Organisation for Economic Co-operation andDevelopment (OECD), 2023a. Items 3, 9, 12: National Treasury, 2023b. Item 13: authors’own calculations based on Department of Forestry, Fisheries and the Environment, 2023;Eskom, 2023; Sasol, 2023. Descriptions of Identified Subsidies andOther Support For a more detailed definition of subsidies and other forms of government support,see the Methodology section of the Fossil Fuel Subsidy Tracker,https://fossilfuelsubsidytracker.org/methodology/. Oil and Gas Subsidies VAT exemption for sales of gasoline, diesel, and illuminatingparaffin (1) According to the Value-Added Tax Act of 1991, gasoline, diesel fuel, and illuminating paraffin(kerosene) are exempt from the VAT normally levied on sales of most products in SouthAfrica (in the case of energy products: 15% from April 1, 2018, to present; 14% previous tothat). Considered a tax expenditure in South Africa’s budget since FY 2005/2006, thismeasure “is calculated by estimating the value for sales and making assumptions about theestimated volumes used by final consumers” (OECD, 2023b). According to the OECD(2023), since FY 2006/2007, it has been assumed that 20% of gasoline sales and 90% ofdiesel sales in South Africa are used for business purposes; thus, those purchases are exemptfrom VAT (OECD, 2023b). Refund of Fuel Levy and Road Accident Fund Levy for DieselConsumed in Specific Sectors (2) The fuel levy is directed to the National Revenue Fund, while the Road Accident Fund (RAF)levy goes to the RAF, compensating those injured in road traffic accidents. For the past 30years, the RAF has been insolvent. In 2016, it was announced that it would be replaced by aRoad Accident Benefit System based on social security principles, which would succeed thecurrent liability insurance system. Consumers of diesel fuel in specific primary production sectors have been refunded a certainpercentage of the fuel levy and RAF levy since 2000. These sectors include land (agriculture,forestry, mining), offshore (commercial fishing, coastwise shipping, offshore mining, coastalpatrol, marine research and rescue), rail freight transport and harbour vessels, and largepeak-electricity-generating plants with a capacity exceeding 200 MW per plant (since 2006)(Bridle et al., 2022; OECD, 2023b). Petroleum Agency South Africa: Subsidies on products andproduction/ government grants for PetroSA training on projects(3 & 5) In the past, the Petroleum, Oil and Gas Corporation of South Africa (PetroSA) hasreceivedtwo different kinds of state support. Listed explicitly as subsidies in the 2020budget review, the state’s national oil company was granted subsidies for its products and production in a non-transparent way. Similarly, no disaggregated data can be found for the“trainingon projects” that PetroSA records in its annual reports(OECD, 2023b). General fuel levy freeze and reduction (4) A new subsidy was introduced in response to the global energy crisis: the government frozethe general fuel levy on petrol and diesel in February 2022 and then reduced it by ZAR 1.50(USD 0.90) per litre from April to June(OECD, 2023b). Fiscal funding forthe NewMulti-Product PipelineProject byTransnet (6) This funding refers to support for a multi-product pipeline that transports diesel fuel,gasoline,and jet fuel between Durban and Jameson Park. The project has received fiscalcontributions that can be counted as budgetary support for the production and consumptionof fossil fuels(OECD, 2023a). Electricity Subsidies Free Basic Electricity (FBE) access (7) Since 2003, the government provided an FBE allowance of at least 50 kWh todisadvantaged households with a connection to the national electricity grid. Deemedsufficient to provide basic services, this measure is funded through the so-called “localgovernment equitable share” that is transferred to municipalities by the governmentto support, among other things, their provision