Division of revenue raised nationally

Overview

The Constitution provides for the division of revenue between and among the three spheres of government on an annual basis (Sections 214(1)(a) to (c). See the Budget Highlights and Budget Review for the sources of nationally-generated revenue. Provincial and local governments can also generate their own revenue. See the provincial department budget documents and the municipalities on Municipal Money for a summary of their various revenue sources.

While the Equitable Share allocates more money to the National sphere (national government departments), much of that is then transferred to provincial and local governments via Direct Charges to the National Revenue Fund and Conditional Grants.

Conditional grants

Conditional grants are administered by national government departments and allocated to provincial and local governments for their specific purpose based on an accepted business plan for the grant's use. See the frameworks for conditional grants to municipalities and provinces. You can find the allocations for each conditional grant in the annexures and schedules of the Division of Revenue Bill.

Conditional grants are administered by national government departments and allocated to provincial and local governments for their specific purpose based on an accepted business plan for the grant's use. See the frameworks for conditional grants to municipalities and provinces. You can find the allocations for each conditional grant in the annexures and schedules of the Division of Revenue Bill.

Note: This shows the Division of Revenue Bill and does not include the adjustments in the Division of Revenue Amendment Bill [Bill 09 of 2020] tabled along with the Supplementary Budget.

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