Budget 2023 focussed firmly on the energy State of Disaster. The most prominent announcement was that government would take over R254 billion of Eskom’s debt, while two tax relief measures totalling R9 billion were introduced to assist individuals and businesses to invest in solar and renewable alternatives. 
As a result of this and an improvement in revenue,  there were no major tax proposals in this Budget. The respite from tax increases and the tax relief from adjusted …