Last updated 4 September 2026
What the Diesel Refund Scheme is
The Diesel Refund Scheme allows qualifying users in certain primary-production sectors to claim a refund of specified fuel levies on diesel used in qualifying activities. It is administered by SARS and is separate from claiming VAT on a diesel purchase.
A refund relates to applicable fuel levies on eligible diesel. It is not a rebate on the full purchase price and it is not automatic on every litre bought.
Who may qualify
Eligibility is activity-based rather than industry-label based. Mining, farming, forestry and certain other recognised categories are the usual starting points, but the qualifying test relates to the activities performed and the applicable rules.
- Registration status with SARS for diesel refund purposes
- The nature of the activities performed
- Ownership and purchase of the diesel
- The records available to support usage
Why records decide the outcome
Purchasing diesel is easy to evidence. Proving where it was used is the difficult part. A defensible claim shows the path from supplier invoice, through delivery and storage, to dispensing, equipment, operator and activity.
Where that path breaks, the affected litres should be treated as unreconciled rather than claimed.
How refund values are calculated in principle
In broad terms, eligible litres are multiplied by the refund rate applicable in the relevant claim period. Both parts are variable: eligible litres depend on activity and evidence, and the rate changes from time to time.
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.