Johannesburg — The carbon emissions tax was implemented on Tuesday, affecting all new passenger vehicles.

The tax, according to the National Association of Automobile Manufacturers of SA, would add R75 for every gram of carbon dioxide per kilometre it emits over 120g/km.

For example, if your car averages 234 g/km, such as a Chrysler Voyager 3.3L, your tax would be around R 8600.00.

A smaller vehicle, say a Ford Focus 1.6L would see payments of around R 2600.00.

This figure would then be subject to VAT, leaving the buyer in the position of paying tax on a tax.

The figure of 120g/km is extremely low and, if passed, this law would mean that only 12 vehicles for sale in SA today would escape additional tax.

Initially, light commercial vehicles were also subject to this tax, but Minister of Finance Pravin Gordhan announced last month that this would be delayed until March 1 and until data was released on the efficacy of imposing the tax on bakkies and mini-buses.

Much to the chagrin of the industry, minibus taxis were not included in the proposed tax regime, however it was reported that old cars would also be taxed mainly when owners renewed their vehicle licences.

Industry players believe the tax is premature due to the unavailability of clean fuel in SA with this country not yet conforming to Euro 4 and Euro 5 engine standards.

Jabulani Sikhakhane, the Treasury spokesman, justified the tax saying that the unavailability of fuel did not mean that "nothing should be done to have a cleaner environment."

It is the government's aim to "green the vehicle fleet."

Negotiations between the government and car makers continue.