Agriculture
Diesel refund compliance, reconciliation and recordkeeping support for qualifying commercial farming operations.
Farming operations often run a mix of owned machinery, contractor equipment and shared fuel storage across multiple portions of land. We help structure the records that separate qualifying primary production usage from other consumption.
Land preparation, planting, spraying and harvesting activity is reviewed separately so litres can be attributed to the activity performed.
Feed handling, water pumping and general farm movement are assessed against qualifying criteria rather than assumed to qualify.
Diesel-driven pumping is often significant and measurable. Run hours, pump registers and fuel issues make it one of the more supportable categories where it qualifies.
Peak-season consumption creates record gaps. We put simple seasonal capture in place before the season, not after it.
An equipment register with fuel allocation per machine underpins any defensible calculation.
Farm bulk tanks are reconciled from delivery to dispensing, with variances isolated.
Contract harvesting, spraying and earthmoving arrangements are reviewed to establish who supplied the fuel and what evidence exists.
Practical logbooks that farm staff will maintain, tested against invoices for a live period.
South African scenarios
Illustrative situations drawn from common South African operating patterns. They are not client case studies, and no figures, outcomes or clients are represented here.
A pivot-irrigated operation runs diesel pumps through summer alongside tractors and a contracted harvesting team. Pump run-hours are logged for maintenance but never linked to fuel issues, so irrigation litres cannot be separated from general farm use. Linking the existing pump hour log to the bulk tank issue sheet usually turns the most measurable category on the farm into the most supportable one.
A grain operation fills tractors, a bakkie fleet and a contractor's combine from a single farm tank, and claims on purchased litres. Road-use bakkie diesel and contractor-owned fuel sit inside the same total. The usual remedy is a simple issue book at the tank recording vehicle, activity and litres, so non-qualifying road use and contractor draw-offs come out of the claim before SARS asks.
We publish client case studies only where a client has approved the detail. Until then, these illustrative scenarios describe patterns, not outcomes.
Information provided on this website is general information only and does not constitute tax, legal or financial advice. Diesel refund eligibility is subject to applicable legislation, SARS requirements, qualifying activities and supporting documentation. Refund rates may change from time to time. No refund is guaranteed.
We review your diesel consumption, current claim position and records, then set out the indicative opportunity and what would be required to support it.
