An international comparison of green star building allowances with emphases on a South African application

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dc.contributor.advisor Du Preez, Hanneke en
dc.contributor.postgraduate Louw, Marna en
dc.date.accessioned 2013-09-07T11:05:26Z
dc.date.available 2013-08-19 en
dc.date.available 2013-09-07T11:05:26Z
dc.date.created 2013-04-18 en
dc.date.issued 2012 en
dc.date.submitted 2013-08-15 en
dc.description Dissertation (MCom)--University of Pretoria, 2012. en
dc.description.abstract In South Africa around 23% of emissions are caused by the operation of residential and non-residential buildings. In the last five years building owners and contractors have begun to focus on more environmentally friendly building techniques. This has resulted in an emerging market in South Africa for green buildings. A green building is one that is environmentally responsible, while it is energy and resource efficient. The Green Building Council of South Africa was formed to establish the requirements for qualification as a green building. As green buildings are a fairly new concept in South Africa, an additional allowance will encourage building owners to construct a green building as opposed to an ordinary one. Currently a tax allowance is available under Section 13 of the Income Tax Act for manufacturing and a Section 13quin allowance for newly constructed commercial buildings. In other countries such as the USA, an allowance is obtainable for green buildings under the Federal Tax Code. The first 5-Star Green Star SA Office Design v1 rated building in South Africa was used as a case study to indicate the effect of an additional tax allowance on South Africa. The case study indicated that to be a green building, many requirements have to be met, thus an additional tax allowance would encourage building owners to construct green buildings and in a way it can be seen as an incentive to promote sustainability in the long term. AFRIKAANS : In Suid-Afrika word 23% van kweekhuisgasse veroorsaak deur die bedryf van residensiële en nie-residensiële geboue. In die afgelope 5 jaar het gebou eienaars en oprigters begin fokus op omgewingsvriendelike gebou tegnieke. Gevolglik het dit aanleiding gegee tot ‘n opkomende mark vir groen geboue in Suid-Afrika. ‘n Groen gebou is ‘n gebou wat verantwoordelik is vir die omgewing en ter selfde tyd energie en hulpbron effektief is. Die ‘Green Building Counsel of South Africa’ is gestig om die vereistes om as groen gebou te kan kwalifiseer vas te stel. Groen geboue is ‘n redelike nuwe konsep in Suid-Afrika en dus sal ‘n addisionele belastingtoelaag gebou eienaars aanspoor om eerder ‘n groen gebou op te rig teenoor ‘n gewone gebou. Tans is daar slegs ‘n toelae onder artikel 13 van die Inkomstebelasting Wet vir geboue wat gebruik word in die proses van vervaardiging of artikel 13quin toelae vir nuut en ongebruikte kommersiële geboue. In ander lande soos die VSA is daar reeds belastingtoelae vir groen geboue beskikbaar onder die ‘Federal Tax Code’. Die eerste 5 ‘Star Green Star SA Office Design v1’ gegradueerde gebou in Suid-Afrika is in die gevallestudie gebruik om die effek van addisionele belastingtoelaag aan te dui. Die gevallestudie dui aan dat ‘n groen gebou aan baie vereistes moet voldoen, en dus sal ‘n addisionele belastingtoelaag gebou eienaars aanspoor om ‘n groen gebou op te rig. Die addisionele geboutoelaag kan ook gesien word as aansporing om volhoubaarheid te bevorder. en
dc.description.availability unrestricted en
dc.description.department Taxation en
dc.identifier.citation Louw, M 2012, An international comparison of green star building allowances with emphases on a South African application, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27283 > en
dc.identifier.other F13/4/577/gm en
dc.identifier.upetdurl http://upetd.up.ac.za/thesis/available/etd-08152013-151718/ en
dc.identifier.uri http://hdl.handle.net/2263/27283
dc.language.iso en
dc.publisher University of Pretoria en_ZA
dc.rights © 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria en
dc.subject Green building en
dc.subject Tax allowance en
dc.subject Environmental sustainability en
dc.subject Groen gebou en
dc.subject Belastingtoelae en
dc.subject Volhoubaarheid en
dc.subject UCTD en_US
dc.title An international comparison of green star building allowances with emphases on a South African application en
dc.type Dissertation en


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