On 01 April 2026, the South African Revenue Service (SARS) announced the reduction in the general fuel levy in Part 3 of Schedule No.6 to the Customs and Excise Act, 1964, Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy, with effect from 01 April 2026 up to and including 05 May 2026, as a consequence of the announcement by the finance minister on 31 March 2026; the diesel refund provisions are adjusted accordingly.
By the substitution of Note(s) 6(b) with the following:
(b) The extent of refund for eligible purchases
ON LAND
(i) Farming, forestry or mining on land is 37.2 cents per litre fuel levy plus 225.0 cents per litre Road Accident Fund (RAF) Levy, equalling 262.2 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 262.2 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 262.2 cents per litre may be claimed;
OFFSHORE
(ii) Offshore vessels, including
(aa) commercial fishing vessels;
(bb) coasting vessels;
(cc) offshore mining;
(dd) vessels owned by the National Sea Rescue Institute;
(ee) vessels conducting research in support of the marine industry;
(ff) coastal patrol vessels; or
(gg) vessels employed to service fibre optic telecommunication cables along the coastline of southern Africa, is 93.0 cents per litre fuel levy, plus 225.0 cents per litre RAF Levy, equalling 318.0 cents per litre.
HARBOUR VESSELS
(iii) Harbour vessels, including:
(aa) harbour vessels operated by Transnet Ports Authority;
(bb) vessels used by port bunker barge operators, 225.0 cents per litre RAF Levy.
RAIL
(iv) Locomotives used for rail freight other than those used in farming, forestry or mining, as provided in these Notes, are 225.0 cents per litre, RAF Levy.
By the substitution of Note(s) 6(b) with the following:
ELECTRICITY GENERATION PLANTS
(v) Distillate fuel used solely as fuel in electricity generation plants with a capacity exceeding 200 megawatt per plant, generating electricity for the national distribution network, is 46.5 cents per litre fuel levy, plus 225,0 cents per litre RAF Levy equalling 271.5 cents per litre.
(vi) Any claim for a refund of levies provided for in paragraph (b)(i), (ii), (iii), (iv) or (v) to this note must be reduced by any non-eligible purchases.