On 11 September 2026, the South African Revenue Service (SARS) announced the insertion of Rebate Item 681.08/000.00/07.00 in Part 4 of Schedule No.6 to the Customs and Excise Act, 1964, to provide for a refund provision of the environmental levy paid on electricity generated in the Republic.
Rebate Item 681.08/000.00/07.00 reads:
Goods liable to the environmental levy on electricity generated in the Republic, as specified in item 148.01.01 of Part 3B of Schedule No. 1, in respect of which duty has been paid, and for which a refund becomes payable following the withdrawal of such levy in terms of section 48(2) of the Act and the rules thereto from 1 January 2026, subject to compliance with the notes hereto:
NOTES:
1. The licensee must apply for cancellation of his or her customs and excise manufacturing warehouse licence with effect from 1 January 2026 prior to any refund being granted.
2. The licensee must, together with such application for cancellation, apply for the refund of any environmental levy on electricity generated, paid in respect of the January accounting period and subsequent accounting periods.
3. The relevant DA176 accounts and the corresponding proof of payment must be submitted together with the refund application.
4. The Commissioner may refund the environmental levy paid by the licensee if he is satisfied that the licensee has complied with all outstanding obligations.
Rebate Item 681.08/000.00/07.00 is accessible at: