Tax is usually treated as a liability to manage. But what if it is not a loss. What if it is a capital allocation decision.
Government has committed part of the R1.07 trillion infrastructure allocation towards energy. Even so, South Africa’s energy transition remains capital intensive and cannot be funded by the state alone, signalling the need for private capital.
Section 12B exists for this reason. It is not a short-term tax incentive, but a structural policy mechanism designed to channel private capital into renewable energy infrastructure.
Since close of the Twelve B Green Energy Fund III which is now fully deployed and operational, we are now preparing to launch Fund IV. You can now get early access by joining Twelve B’s waiting list.
