SARS Renewable Energy, R&D and Energy Efficiency Incentives
Please find attached, the following documents relating to each of the tax-related incentives currently available:-
1. The Renewable Energy (accelerated depreciation), tax incentive
2. The Research and Development tax incentive.
3. The Regulations pertaining to the 12L Energy Efficiency tax incentive.
4. The recently updated amendments to the 12L Energy Efficiency tax incentives.
It is important to note that for renewable energy technologies/ installations to qualify for the 12L tax incentives, the energy from the renewable energy component should account for at least 35% or more of the total energy consumption for that facility.
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