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 Address to refer: https://www.researchchannel.co.za/article/industrial-development-tax-rebates-used-to-stimulate-solar-investments-2017-09-01
 Article Headline: Cost of rooftop solar can be lowered through use of 12J tax rebate
 Abstract: Businesses and property owners can leverage an industrial development-focused tax rebate, Section 12J of the Income Tax Act No 58 of 1962, to reduce the costs of installing solar photovoltaic (PV) systems. Venture capital company Nesa Investment Holdings (NIH) has developed a solar PV rental model that enables companies to rent solar rooftop PV systems, thereby significantly reducing and even eliminating upfront capital investment requirements, says technical partner CreoVision and NIH director Peter Frolich.
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