Diesel Refund System

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


  • 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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