SUNConferences, 27th Annual Conference of the SA Institute for Industrial Engineering

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STRUCTURING DATA FOR A RSA SECTION 12L ENERGY EFFICIENCY TAX INCENTIVE APPLICATION
Hendrika Magdalena Maryke Janse van Rensburg, Walter Booysen, Schalk Willem van Heerden

Last modified: 2016-10-10

Abstract


South African industries are under pressure to remain internationally competitive.  By investing in energy efficiency, companies can lower operating costs.  Section 12L of the Income Tax Act, (Act No 58 of 1962) has been implemented to incentivise energy efficiency.  To receive the benefit, an application must be compiled by an independent South African National Accreditation System (SANAS) accredited Measurement and Verification (M&V) team. M&V teams are not necessarily familiar with the details surrounding a sites initiative implementation, assistance from industry is required.  This article investigates the M&V requirements to understand the complexities involved in analysing facility energy consumption. Different data management techniques are reviewed to identify approaches to handle the large volumes of data generated.  The developed methodology is split into two parts. The first part assists in reducing facility complexity to enable the selection of a measurement boundary. The second part streamlines the collection, organising and processing of the measured data and supporting documents.  The outcome of the methodology was validated by means of a single complex case study. In this case the methodology was applied to identify Section 12L compliant measurement boundaries. The transparent output of the collected data and supporting documentation illustrated the definitive auditability of the results.

Keywords


Section 12L; Measurement & Verification; Data trace-ability; Energy efficiency; tax incentive