On 25 October 2013 the South African Revenue Service (Sars) published the amendment of note Note 6(ij)(ii)(aa)C in Part 3 of Schedule No. 6 to provide clarity in the interpretation regarding eligible commercial fishing permit holders. The notice was initially published for comment on 22 August 2013 (64 days ago), for which comment closed on 13 September 2013 (42 days ago). The Note reads “that are nominated on a valid commercial fishing permit issued by the Department of Agriculture, Forestry and Fisheries in terms of the Martine Living Resources Act, 1998 (Act No. 18 of 1998)”. The following Explanatory Note was issued by Sars on 22 August 2013: The diesel refund is granted in respect of eligible purchases of distillate fuel for commercial fishing vessels. The criteria required for fishing vessels to qualify are clarified to address certain interpretational concerns. The necessary commercial fishing permit is currently issued by the Department of Agriculture, Forestry and Fisheries. The permit specifies the details of the fishing vessel(s) formally nominated to catch the allocated quota. Commercial fishing vessels must be so formally nominated on a valid fishing permit to qualify for the diesel refund. The previous requirement that the master of the vessel must possess the permit led to confusion and is replaced. The diesel refund is in actuality granted to the qualifying fishing vessel as a commercial fishing enterprise and the master is not the intended beneficiary. The requirement for a valid commercial fishing permit should therefore be attached to the qualifying fishing vessel and not the master of the vessel. Qualifying commercial fishing vessels must therefore register as diesel refund users, and not the holders of fishing permits.