Diesel Refund System 

WHAT'S NEW? 

  • 5 April 2017 - Fuel levy increase
    With effect from 5 April 2017, the general fuel levy increased by 30.0c per litre (from 270.0 c/l to
    300.0 c/l) and the Road Accident Fund (RAF) levy by 9.0c per litre (from 154.0 c/l to 163.0 c/l) respectively. For more information, see the Policy for Manage Diesel Refunds calculations.

WHAT IS IT?

Qualifying entities that carries on eligible activities in the categories and industries listed below and that are registered for VAT purposes (under the Value-Added Tax Act, No. 89 of 1991), may apply for registration for the diesel refund by completing a VAT101D (Application for registration of diesel refund). For branches of the qualifying entity a VAT102D must be completed. 

WHO IS IT FOR?

On Land
  • Farming
  • Mining
  • Forestry
Off Shore
  • Commercial Fishing Vessels
  • Coasting Vessels
  • Off-Shore Mining
  • Vessels owned by the NSRI
  • Marine Industry Research Vessels
  • Coastal Patrol Vessels
  • Fibre-Optic Telecommunication Service Vessels
Harbour Vessels
  • Operated by Portnet
  • Used by in-port bunker barge operators

Rail

  • Locomotives used for rail freight

Electricity Generation Plants

  • Such plants with a generation capacity exceeding 200 Megawatt

WHAT STEPS MUST I TAKE?

Qualifying entities in the RSA, who are registered for VAT must apply for Registration with SARS to participate in the Diesel Refund system by completing a VAT 101D.
 
Before applying for registration, entities must establish whether they qualify by consulting Note 6 of Part 3 of Schedule No. 6 to the Customs and Excise Act, Act No. 91 of 1964.
 
 
Top Tip: The Diesel/Biodiesel reference guide is currently being updated to align it to the changes in the legislation. Should you require any information regarding diesel refunds on the above link, scroll to Part 3 on page 39 inside Schedule 6 of the Customs and Excise Act, No 91 of 1964.
Last Updated: 11/04/2017 1:57 PM     print this page
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