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Zimbabwe’s Carbon Tax and Environmental Fund

Zimbabwe is presently entering a stage of rapid industrialization and motorization. Together with the benefits that these bring, the disadvantages have also become apparent. With increasing urbanization and rapid growth of cities, urban transport is growing, increasing traffic densities and the use of diesel and petrol vehicles. This has resulted in increased air pollution, as well as the increased emissions of greenhouse gases such as carbon dioxide.

In order to limit CO2 emissions, the Government of Zimbabwe introduced a “carbon tax” payable by every motorist to the Revenue Authority. The tax was adopted through an amendment to the Income Tax Act and the Finance Act, and starting 1 January 2001 the Government started collecting the carbon tax.

The carbon tax is calculated according to the engine capacity of the motor vehicle. In 2004 the average tax on a light passenger family car is US$5 per year. It is paid when the vehicle owner seeks the annual license renewal. It is currently estimated that the country has over 400,000 light vehicles, thus an estimated US$2 million are collected from light passenger vehicles a year. If all categories of vehicles are included, the State could collect at least US$4 million a year from the carbon tax.

This amount of money can go along way in addressing problems related to air pollution, especially from motor vehicles. The recently adopted Environmental Management Act calls for the establishment of an Environmental Fund that will facilitate in environmental management, including air pollution projects. The carbon tax is a potential source of funds for the capitalization of the Environmental Fund.

For more information, contact Mr. Rodger Mpande at mpander@ecoweb.co.zw

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Guideline 41(g)
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