Last updated 4 September 2026
What the terms usually mean
A dry arrangement generally means the contractor supplies the equipment and the client supplies the diesel. A wet arrangement generally means the contractor supplies both.
These are commercial descriptions, not legal conclusions about eligibility.
What is actually examined
A review will look behind the label.
- Who purchased the diesel
- Who owned it at the point of use
- Who dispensed it and into what equipment
- What activity was performed
- Whether contracts and records agree
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.