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.
