On 03 June the South African Revenue Service (Sars) announced an amendment to Note 6(a)(x) in Part 3 of Schedule No 6 (Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy - Rebates and Refunds of Fuel Levy and Road Accident Fund Levy) to the Customs and Excise Act, 1964.
The amendment, with retrospective effect to 01 April 2015 (yes, not 2016), makes provision for the retrospective extension of the open cycle gas turbine units to be included under the diesel refund item for independent peak power producers.
The amendment reads “(x) “electricity generation plants” means the electricity generation plants known as - (aa) Ankerlig Power Station situated in Atlantis; (bb) Gourikwa Power Station situated at Mossel Bay; (cc) Dedisa Power Station situated in Port Elizabeth; and (dd) Avon Power Station situated at Shakaskraal, utilizing Open Cycle Gas Turbine (OCGT) units.”