The 12L tax incentive offers tax reductions for energy
efficiency in order to combat climate change and
address South Africa’s energy supply security.
Profitable organisations can claim a reduction on their year-end taxable income from the South African Revenue Service (SARS), based on verified energy saved savings during a specific tax year.
The flagship programme is Cool Surfaces, which refers to all materials and technologies used in the construction of the building envelope that passively improve thermal comfort and reduce energy consumption.
Energy Performance Certificate" means a certificate issued by an accredited body in respect of a building in accordance with the South African National Standard SANS 1544: 2014 Energy performance certificates for buildings, published by the South African Bureau of Standards in terms of the Standards Act, 2008 (Act No. 8 of 2008) that indicates the energy performance of that building;