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Diesel Refund System

WHAT’S NEW? 

  • Fuel levy and Road Accident Fund (RAF) levy increase 
    With effect from 4 April 2018, the general fuel levy increased by 22.0c per litre (from 300.0 c/l to
    322.0 c/l) and the RAF levy by 30.0c per litre (from 163.0 c/l to 193.0 c/l) respectively. For more information, see the SE-DSL-02 – Manage Diesel Refund Calculations – External Policy.

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 – Application for Registration of Diesel Refund – External Form 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 per plant.

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.
 

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