On 20 February 2026, the South African Revenue Service (SARS) announce with effect from 01 April 2026 the substitution of Note 6(b)(i) in Part 3 of Schedule No.6 of the Customs and Excise Act, 1964 (Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy: Rebates and Refunds of Fuel Levy and Road Accident Fund (RAF) Levy) to remove the reference to the 80% eligible purchases in order to give effect to a budget proposal announced by the finance minister in his budget speech of 12 March 2025.
The rule amendment reads:
By the substitution of Note(s) 6(b)(i) with the following:
(b) The extent of refund for eligible purchases
ON LAND
(i) Farming, forestry or mining on land is 154.0 cents per litre fuel levy plus 218.0 cents per litre RAF levy, equalling 372.0 cents per litre.
Mode of calculation of refund is as follows:
(aa) For 1 000 litres, eligible purchases 1,000 litres on which a refund of 372.0 cents per litre may be claimed;
(bb) For 1,000 litres purchased, of which 300 litres represent non-eligible purchases, for example, carriage of goods for reward, 1,000 litres less 300 litres equals 700 litres eligible purchases on which a refund of 372.0 cents per litre may be claimed.