Fuel tax refund

Fuel tax refund

What is a fuel tax refund?

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.

What business can apply?

  • Farming.
  • Mining.
  • Forestry.
  • Commercial Fishing Vessels.
  • Coasting Vessels.
  • Off-Shore Mining.
  • NSRI.
  • Marine Industry Research Vessels.
  • Coastal Patrol Vessels.
  • Fibre-Optic Telecommunication Service Vessels.
  • Vessels Operated by Portnet.
  • Transnet.

Please note that SARS will not register you for their diesel refund system if you are not art of this list and there are different calculations for each of these.

What steps must I take to get a fuel tax refund?

If you are a qualifying entity and you are are registered for VAT, then you must apply for Registration with SARS to be a part of the Diesel Refund system by completing a VAT 101D.