Mining
Specialist diesel refund compliance, reconciliation and audit-readiness support for qualifying mining activities.
Mine sites combine bulk storage, mobile fleets, contractor equipment and continuous production. That makes diesel easy to buy and difficult to prove. Our work focuses on tracing fuel from supplier invoice through storage and dispensing to the machine and the activity it performed.
We map how diesel moves across the operation: pit, plant, workshops, camps and haulage. Each area is treated separately because the activity performed determines whether usage may qualify.
Purchases, deliveries, tank readings and dispensing totals are reconciled per period. Variances are isolated as unreconciled rather than absorbed into eligible volumes.
Bulk tanks, bowsers and mobile refuelling introduce timing and measurement differences. We build a tank-level register so movements can be explained.
Fuel is allocated to individual machines using dispensing records, hour meters and operator logs, so litres can be attributed rather than estimated.
Usage is classified by the activity performed. Non-production, administrative and off-site usage is separated from potentially qualifying mining activity.
Where contractors operate on site, we review who purchases, owns and dispenses the diesel, and whether the contracts and records agree. Wet and dry arrangements are treated on their facts.
Every claim period should be reconstructable from records. We assemble the evidence pack structure before a verification request arrives, not after.
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.
An open-pit operation refuels its own haul fleet from a mine-site bulk installation while a mining contractor draws from the same tanks. Fuel issues are captured per bowser, not per machine, so contractor litres and own-fleet litres are indistinguishable at period end. The usual remedy is a machine-level issue record tied to fleet numbers and hour meters, plus a contract review confirming who owns the diesel drawn.
A coal operation claims across the whole site, including generators at the camp and workshop equipment. Those areas serve different activities, so pooling them puts the defensible portion of the claim at risk. Splitting the site into cost centres — pit, plant, workshop, camp, haulage — and reconciling each separately is what allows the qualifying portion to be stated with confidence.
A group holding multiple mining rights submits a single consolidated diesel position while its SARS registration reflects separate business units. A verification request then asks for records per registered unit that the group's reporting cannot produce. Aligning the internal fuel reporting structure with the registered structure ahead of time is what prevents that.
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.
