Section 12L Energy Efficiency Tax Incentive Status Report.
This first review of the Section 12L Energy Efficiency Tax Incentive spans the period from introduction of the Tax Incentive in November 2013 until 31 December 2019. It has been produced by the South African National Energy Development Institute (SANEDI), the mandated administrators of the incentive on behalf of the Department of Finance, Department of Mineral Resources and Energy and the Department of Trade, Industry and Competition.
The review is intended to assess the contribution of the Tax Incentive in advancing improved Energy Efficiency (EE) among various economic sectors and to serve as an authoritative data resource regarding the progress made.