Between 2007 and 2013 a 55% tax deduction offered in the Energy Efficiency Tax Rebate Programme scaled-up investment in new appliances and equipment by EUR23Bn in 1.8 million applications. The cost of the scheme was EUR 13 billion. ( Org/W/ bookshop/463-Energy_Efficiency_Market_Report_2014 South Africa. The Income Tax was amended in 2013 to include regulation 12L, which sets out tax incentives for any energy efficiency project that reduces energy use in any way, and is claimable until 2020.