Last updated 4 September 2026
The four working categories
Classifying usage into four categories keeps claims defensible and makes gaps visible.
- Eligible and fully supported
- Potentially eligible — evidence required
- Non-eligible
- Unreconciled
Why the fourth category matters
Unreconciled litres are not a rounding issue. They indicate a break in the audit trail and should be investigated before any claim treats them as qualifying.
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.