Measurement and verification (M&V) is fundamental in determining the impact of energy efficiency (EE) interventions. However, accurately quantifying the EE savings on complex industrial systems can present several technical challenges. It is of critical importance that these challenges be practically addressed within regulatory requirements when applying for tax-based EE incentives. In this study, the key uncertainties affecting the M&V of Section 12L EE tax incentive applications are identified. A novel approach provides practical guidelines to manage and mitigate uncertainty. This approach ensures that reported savings are a fair and compliant reflection of the actual savings achieved. The presented case studies show that uncertainty can affect up to 30 per cent of reported savings. This emphasises the significant impact of uncertainty, and quantifies the benefit of compliant uncertainty management. Ultimately, this study provides valuable insight into the practical implementation of tax-based directives intended to stimulate sustainable development. OPSOMMINGMeet en verifieer (M&V) is fundamenteel om impak van energiedoeltreffendheid intervensies te bepaal. Die akkurate kwantifisering van die energie besparings op komplekse industriële stelsels kan egter verskeie tegniese uitdagings bied. Dit is van kritieke belang dat hierdie uitdagings prakties aangespreek word binne regulatoriese vereistes van belasting gebaseerde aansporingsprogramme. In hierdie studie word die kern onsekerhede geïdentifiseer wat die Seksie 12L belasting aansporingprogram beïnvloed. 'n Nuwe benadering wat gebaseer is op praktiese riglyne word voorgestel om hierdie onsekerhede te bestuur. Die benadering verseker dat gerapporteerde besparings 'n regverdige weerspieëling weergee van die werklike besparings wat behaal word. Die implementering van die benadering op vier gevallestudies toon dat onsekerheid tot 30 persent van gerapporteerde besparings kan beïnvloed. Dit beklemtoon die beduidende impak van onsekerheid en motiveer dus die belangrike rol van onsekerheidsbestuur. Hierdie studie bied waardevolle insig tot die praktiese implementering van belasting gebaseerde programme wat daarop gemik is om volhoubare ontwikkeling te stimuleer. 1BACKGROUND AND RELEVANCE The 12L tax incentiveThe South African government has committed itself to a 32 per cent reduction in greenhouse gas (GHG) emissions by 2020 and to a 42 per cent reduction by 2025 [1]. This is part of a global effort to address the threat of anthropic climate change in the context of sustainable development [2]. 129The focus of climate change mitigation is on implementing laws, policies, and regulations that promote sustainable development. Good M&V practice will therefore play a key role in the practical application of the 12L tax incentive. Role of M&V in 12L tax incentive applicationsEnergy saving measures (ESMs) include a wide range of activities dedicated to improving EE and decreasing GHG emissions. However, several challenges arise when administrating the actual benefits...

Section 12L of the South African Income Tax Act (12L) aims to incentivise businesses to become more energy-efficient. However, claiming this benefit is a complex process that can become difficult, time-consuming, and costly if not clearly understood. It is therefore important to evaluate the feasibility of potential 12L applications before any unnecessary expenses are incurred or time is wasted. This article provides a brief overview of 12L and its associated literature before presenting a simplified feasibility evaluation strategy. The strategy consists of three key evaluation steps designed to identify potential issues quickly. The identified issues are linked to specific South African National Standards (SANS) guidelines to ensure that the issues can be resolved in a 12L-compliant manner. The strategy is applied to 47 industrial case studies. Some detailed results are presented to give a practical illustration of how the strategy works. The generalised results are further used to illustrate the potential benefit in time and cost reduction. OPSOMMINGArtikel 12L van die Suid-Afrikaanse Inkomstebelastingwet (12L) beoog om besighede te stimuleer om meer energie-doeltreffend te word. Om hierdie voordeel te eis is egter 'n komplekse proses wat moeilik, tydrowend en duur kan word indien dit nie duidelik verstaan word nie. Dit is dus belangrik om die haalbaarheid van potensiële 12L-aansoeke te evalueer voordat enige onnodige uitgawes aangegaan word of tyd vermors word. Hierdie artikel bied 'n kort oorsig van 12L en die relevante literatuur, sodat 'n vereenvoudigde haalbaarheidsevalueringstrategie ontwikkel kan word. Die strategie bestaan uit drie sleutel evalueringstappe wat ontwerp is om vinnig moontlike kwessies te identifiseer. Die geïdentifiseerde kwessies word gekoppel aan spesifieke Suid-Afrikaanse Nasionale Standaarde (SANS) riglyne om te verseker dat die probleme op 'n 12L-voldoenbare wyse opgelos kan word. Die strategie word toegepas op 47 gevallestudies in industrie. 'n Paar gedetailleerde resultate word aangebied om 'n praktiese illustrasie te gee van hoe die strategie werk. Die algemene resultate word verder gebruik om die potensiële voordeel in tyd-en kostebesparing te illustreer.

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Once designed, mine compressed-air systems tend to operate at peak levels throughout the life of the mine, despite there being significant periods when this air quantity is not required. This is mainly due to lack of appropriate compressor controls. Consequently, such compressed-air systems are inefficient and wasteful. A compressed-air system at a South African gold mine was retrofitted with an automatic compressor control system featuring compressor cascading and pressure bandwidth control. The goal was to implement a simple demand-side management (DSM) strategy to afford meaningful electrical energy savings. The automatic control strategy realised a saving of 1.25 MW (on a baseline of 7.22 MW) during Eskom’s evening peak demand window. This represents a reduction of 17.3% in electrical power consumption during the evening peak period, and savings of nearly R2.9 million per year.