On 26 March the South African Revenue Service (Sars) announced an increase in the environmental levy on incandescent light bulbs levy, Part 3C of Schedule No.1 of the Customs and Excise Act, 1964 “Environmental Levy on Electric Filament Lamps” from R8.00 to R10.00 per lamp. The increase is effective from 01 April.
The Environmental Levy Items 149.01.05/8539.21.45 “Other, of a power of 15W or more but not exceeding 1,000W and for a voltage exceeding 100 V but not exceeding 260V”; 149.01.10/8539.21.90 “Other”; 149.02.05/8539.22.45 “Other, of a power of 15W or more and for a voltage not exceeding 260V”; 149.02.10/8539.22.90 “Other”; 149.03.05/8539.29.50 “Other, vacuum type, of less than 15W”; 149.03.10/8539.29.57 “Other, of a power exceeding 200W but not exceeding 1,000W and for a voltage exceeding 100V but not exceeding 260V”, and 149.03.15/8539.29.90 “Other”.
Story by: Riaan de Lange