停电和倒退：2023年南非的能源补贴（英）2024

SouthAfrica’sEnergySubsidiesInventory,2023 Data,Definitions,andReferences AnnaGeddes,MaxSchmidtMarch2024 Thisdocumentprovidesadatatable,subsidyandsupportdescriptions,andreferencesfortheInternationalInstituteforSustainableDevelopment’ssubsidyinventoryforSouthAfrica,publishedin2024.ThisworkdrawsuponapreviousstudyofSouthAfrica’sEnergyFiscalPolicies,publishedin2022. DataTable ThisannexupdateisanaccompanimenttoMappingIndia’sEnergyPolicy2023.Overthelastfewyears,IISDhasbeenpublishinganannualupdateofgovernmentsupportforenergyalongwithgovernmentreceiptsunderitsflagshipstudytitledMappingIndia’sEnergyPolicy.ThestudyaimstoimprovetransparencyandsupportGovernmentofIndia’s(GoI)owninitiativestoensurethatenergyismoreequitable,secure,andalignedwithIndia’slong-termnet-zeroemissionstargetby2070. Table1.MajorquantifiedenergysubsidiesinSouthAfrica,fiscalyear(FY)2017/2018–FY2022/2023(ZARmillion) # Policyname Fueltype FY2017/ 2018 FY2018/ 2019 FY2019/ 2020 FY2020/ 2021 FY2021/ 2022 FY2022/ 2023 1 Value-addedtax(VAT)exemptionforsalesofgasoline,diesel,andilluminatingparaffin Oilandgas 19,794 29,279 29,186 24,765 27,086 29,835 2 RefundofFuelLevyandRoadAccidentFundLevyforDieselConsumedinSpecificSectors Oilandgas 3,025 5,846 8,767 7,943 8,817 9,786 3 PetroleumAgencySouthAfrica:Subsidiesonproductsandproduction Oilandgas 87 98 127 91 93 94 4 Generalfuellevyfreezeandreduction Oilandgas 12,592 5 GovernmentgrantsforPetro-SAtrainingonprojects Oilandgas 12 4 4 7 7 7 6 FiscalfundingfortheNewMulti-Product Oilandgas 1 1 0 2 0 0 PipelineProjectbyTransnet 7 FreeBasicElectricity(FBE)access Electricity 7,883 8,698 9,507 10,454 10,431 10,603 8 IntegratedNationalElectrificationProgramme(INEP) Electricity 5,521 4,819 4,496 3,033 4,459 5,302 9 Energyefficiencyanddemand-sidemanagementgrantforselectedmunicipalities Electricity 203 215 227 193 221 223 10 Fundingforwatertransportationprojects Coal 615 534 761 527 600 1,463 11 CleanerFossilFuelsProgramme Coal 100 81 99 93 92 0 12 SouthAfricanNuclearEnergyCorporation:Othertransferstopubliccorporations Nuclear 574 587 790 950 935 990 13 Exemptionfromcarbontax Multiple N/A N/A 24,570 42,290 44,660 47,420 Total 37,815 50,162 78,535 90,348 97,401 118,317 Notes:Thisisanon-exhaustivelistofidentifiedenergysubsidies.Zerovaluesmayindicateanabsenceofdata,notnecessarilytheabsenceofsubsidies. Sources:Items1,2,4,5,6,7,8,10,11:OrganisationforEconomicCo-operationandDevelopment(OECD),2023a.Items3,9,12:NationalTreasury,2023b.Item13:authors’owncalculationsbasedonDepartmentofForestry,FisheriesandtheEnvironment,2023;Eskom,2023;Sasol,2023. DescriptionsofIdentifiedSubsidiesandOtherSupport Foramoredetaileddefinitionofsubsidiesandotherformsofgovernmentsupport,seetheMethodologysectionoftheFossilFuelSubsidyTracker,https://fossilfuelsubsidytracker.org/methodology/. OilandGasSubsidies VATexemptionforsalesofgasoline,diesel,andilluminatingparaffin(1) AccordingtotheValue-AddedTaxActof1991,gasoline,dieselfuel,andilluminatingparaffin(kerosene)areexemptfromtheVATnormallyleviedonsalesofmostproductsinSouthAfrica(inthecaseofenergyproducts:15%fromApril1,2018,topresent;14%previoustothat).ConsideredataxexpenditureinSouthAfrica’sbudgetsinceFY2005/2006,thismeasure“iscalculatedbyestimatingthevalueforsalesandmakingassumptionsabouttheestimatedvolumesusedbyfinalconsumers”(OECD,2023b).AccordingtotheOECD(2023),sinceFY2006/2007,ithasbeenassumedthat20%ofgasolinesalesand90%ofdieselsalesinSouthAfricaareusedforbusinesspurposes;thus,thosepurchasesareexemptfromVAT(OECD,2023b). RefundofFuelLevyandRoadAccidentFundLevyforDieselConsumedinSpecificSectors(2) ThefuellevyisdirectedtotheNationalRevenueFund,whiletheRoadAccidentFund(RAF)levygoestotheRAF,compensatingthoseinjuredinroadtrafficaccidents.Forthepast30years,theRAFhasbeeninsolvent.In2016,itwasannouncedthatitwouldbereplacedbyaRoadAccidentBenefitSystembasedonsocialsecurityprinciples,whichwouldsucceedthecurrentliabilityinsurancesystem. ConsumersofdieselfuelinspecificprimaryproductionsectorshavebeenrefundedacertainpercentageofthefuellevyandRAFlevysince2000.Thesesectorsincludeland(agriculture,forestry,mining),offshore(commercialfishing,coastwiseshipping,offshoremining,coastalpatrol,marineresearchandrescue),railfreighttransportandharbourvessels,andlargepeak-electricity-generatingplantswithacapacityexceeding200MWperplant(since2006)(Bridleetal.,2022;OECD,2023b). PetroleumAgencySouthAfrica:Subsidiesonproductsandproduction/governmentgrantsforPetroSAtrainingonprojects(3&5) Inthepast,thePetroleum,OilandGasCorporationofSouthAfrica(PetroSA)hasreceivedtwodifferentkindsofstatesupport.Listedexplicitlyassubsidiesinthe2020budgetreview,thestate’snationaloilcompanywasgrantedsubsidiesforitsproductsand productioninanon-transparentway.Similarly,nodisaggregateddatacanbefoundforthe“trainingonprojects”thatPetroSArecordsinitsannualreports(OECD,2023b). Generalfuellevyfreezeandreduction(4) Anewsubsidywasintroducedinresponsetotheglobalenergycrisis:thegovernmentfrozethegeneralfuellevyonpetrolanddieselinFebruary2022andthenreduceditbyZAR1.50