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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.
