ARTICLE · 30 OCTOBER 2019

The Carbon Tax Act

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These assess in detail a country's efforts to address climate change in detail and are also useful for policymaking.

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Nicolene Schoeman-Louw

Introduction

The Carbon Tax Act 15 of 2019 (the "Act") was enacted as a result of the increase of greenhouse gas emissions in the atmosphere, which is causing and contributing to global climate change. The Act in its preamble, therefore, aims to contribute to the worldwide effort to stabilise greenhouse gas emissions by employing the "polluter pays principle".

The polluter pays principle is primarily founded on the idea that the costs of remedying pollution, environmental degradation and consequent adverse health effects and of preventing, controlling or minimising further pollution, environmental damage or adverse health effects must be paid for by those responsible for harming the environment.

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