32 / 40
WASTE MANAGEMENT
FUEL TYPE
GHG EMISSION FACTOR
(CO
2
) PER TONNE
Aviation Gasoline
2,3977
Diesel
2,8706
Liquefied Natural Gases
N/A
Liquefied Petroleum Gases
1,7244
Lubricants
2,9566
Natural Gas
2,4233
Refinery Gas
2,8538
30
Chemical Technology • February 2016
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:
477,7 t CO
2
e x R120 = R57 320
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.
For diesel the LHV is 0,95 times the HHV so = 7,8/0,95 =
8,21 Tj HHV/y
From the IPCC table, diesel oil is 74 100 kg CO
2
/TJ
Hence emission is 608 400 kg CO
2
e/y = 608,4 tonne CO
2
e/y
Annual carbon tax liability will be:
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,
Table 2: Energy Combustion Emission Factors
(Non-Stationary Source/ Mobile Source category)