Chemical Technology February 2016

WASTE MANAGEMENT

For diesel the LHV is 0,95 times the HHV so = 7,8/0,95 = 8,21 Tj HHV/y

Table 2: Energy Combustion Emission Factors (Non-Stationary Source/ Mobile Source category)

From the IPCC table, diesel oil is 74 100 kg CO 2 /TJ

GHG EMISSION FACTOR (CO 2 ) PER TONNE

e/y = 608,4 tonne CO 2

e/y

Hence emission is 608 400 kg CO 2

FUEL TYPE

Annual carbon tax liability will be:

Aviation Gasoline

2,3977

608,4 t CO 2 e x R120 = R73 008 which is higher than using the Carbon Tax Bill table for emission factors for Non-stationary/Mobile source categories. However if all tax payers are taxed according to the same tables, any differ- ence is equitable to all parties. References 1 Anthropogenic and Natural Radiative Forcing. Myhre, G., D. Shindell, F.-M. Bréon, W. Collins, J. Fuglestvedt, J. Huang, D. Koch, J.-F. Lamarque, D. Lee, B. Mendoza, T. Nakajima, A. Robock, G. Stephens, T. Takemura and H. Zhang, 2013: Anthropogenic and Natural Radiative Forcing. In: Climate Change 2013: The Physical Science Basis. Contribution of Working Group I to the Fifth Assess- ment Report of the Intergovernmental Panel on Climate Change [Stocker, T.F., D. Qin, G.-K. Plattner, M. Tignor, S.K. Allen, J. Boschung, A. Nauels, Y. Xia, V. Bex and P.M. Midgley (eds)]. Cambridge University Press, Cambridge, United Kingdom and New York, NY, USA. 2 Intergovernmental Panel on Climate Change, IPCC, Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories, Reference Manual (Volume 3) 3 Determination of regional emission factors for the power sector in Southern Africa. Zhou, Yamba, Lloyd, Nyahuma, Mzezewa, Kipondya, Keir, Asamoah, Simonsen. Journal of Energy in Southern Africa, Vol 20 No 4, November 2009 4 Prepared by: National Council for Air and Stream Improve- ment, Inc (NCASI), Research Triangle Park, NC, USA Questions or comments on this material can be directed to Brad Upton, NCASI, PO Box 458, Corvallis, OR, USA 97339- 0458 phone + 1 541-752-8801, fax + 1 541-752-8806, e-mail BUpton@ncasi.org.

Diesel

2,8706

Liquefied Natural Gases

N/A

Liquefied Petroleum Gases

1,7244

Lubricants

2,9566

Natural Gas

2,4233

Refinery Gas

2,8538

Ignoring small quantities of fuel used for two-stroke en- gines and equipment, a company’s diesel records indi- cate that its fleet of trucks uses 200 000 litres in a year. At 0,832 kg/l this equates to 166 400 kg. The CHG emission factor from Table 1 is 2,8706. So the t CO 2 e is 166 400/ 1 000 x 2,8706 = 477,7 t CO 2 e.

Annual carbon tax liability will be:

e x R120 = R57 320

477,7 t CO 2

Part 2 of this commentary will discuss allowances and rebates to the tax imposed.

While the Carbon Tax Bill uses CHG emission factors as listed in Table 1, calculating the tax liability using emission factors based on heat content of diesel and the kg CO 2 equivalent per Tj as listed in Table 2.2 of the IPCC 2006 guideline, the following is evident:

200 000 l/y of diesel with heat content of 0,039 Gj LHV/l = 7 800 Gj LHV/y = 7,8 Tj LHV/y.

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Chemical Technology • February 2016