S12J

Invest in a brighter future

Why Bright Light?

1

A diversified portfolio of efficient energy assets

2

A fully managed process requiring no involvement from the investor

3

Experienced and knowledgeable asset management team

4

Stable, long-term dividend yield over the lifespan of the efficient energy assets

5

Semi-annual dividends paid for up to 25 years

A note

on existing S12 Investments

Section 12J of the Income Tax Act was introduced in 2009, allowing South African taxpayers investing in local Venture Capital Companies (VCCs) to claim back the full value of their investment against their taxable income in the year of investment. This incentive was only available until 30 June 2021 when the sunset clause came into effect.

Those investors who invested in Bright Light Solar VCC Ltd before 30 June 2021 still benefit from tax incentives offered through s12J of the Income Tax Act. Provided shares are not sold within five years following the initial investment date, 100% of the investment amount can be deducted from the investors’ taxable incomes during the year that the investments were made.

Investors were offered the opportunity to contribute to a greener, sustainable future while receiving semi-annual dividends and significant tax deductions under the s12J incentives. Investments were divided into four different capital raise tranches, each funding a specific set of projects:

Team