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The SARS Diesel Refund Scheme, Explained
An overview of the SARS Diesel Refund Scheme: what it is, how it differs from VAT on diesel, who may qualify, what records are expected and how claims are verified.
What the SARS Diesel Refund Scheme is
The Diesel Refund Scheme allows qualifying users in specified primary-production sectors to claim a refund of certain fuel levies on diesel consumed in qualifying activities. It is administered by SARS and operates under the applicable legislation and rules, which change from time to time.
How it differs from VAT on diesel
Claiming VAT on a diesel invoice is a separate matter from a diesel refund. A diesel refund concerns applicable fuel levies on eligible litres used in qualifying activities. The two are administered differently and are supported by different evidence.
Who may qualify
Eligibility is activity-based, not industry-label based. Mining, farming, forestry and certain other recognised categories are typical starting points, but the qualifying test relates to the activity performed and the applicable rules and registration position.
What is not eligible
Diesel used in activities outside the qualifying scope — including certain road transport, private use, and usage that cannot be reconciled to a qualifying activity — should not be treated as eligible. Unreconciled volume is not eligible volume.
Records typically expected
Supplier invoices, delivery notes, bulk storage records, dispensing or issue records, equipment and vehicle identification, activity or operational logs, and a reconciliation that links purchases through storage to consumption by activity.
How claims are verified
SARS may request supporting evidence. The practical test is whether claimed litres can be traced back through the records to the activity that consumed them. Where evidence is missing, the claimed position is exposed regardless of how the litres were calculated.
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.
Go deeper
Detailed guides on each part of the scheme and the records behind it.
- SARS Diesel Refund Changes in 2026: What Claimants Should Prepare For
SARS has announced a modernised Diesel Refund System and an adjustment to the onland primary-sector entitlement. Here is what has been published and what to prepare.
- Diesel Rebate or Diesel Refund? The Difference That Costs Claims
Most operations call it a diesel rebate. SARS administers a diesel refund. The words matter less than knowing which relief you are actually claiming.
- Complete Guide to the South African Diesel Refund Scheme
What the scheme is, who it is aimed at, and why evidence rather than volume determines what can be claimed.
- Diesel Refunds for Mining Companies in South Africa
Bulk storage, mobile fleets and contractor equipment make mine-site traceability the core challenge.
- Diesel Refunds for Farmers in South Africa
Seasonal peaks and shared fuel storage create the most common farm record gaps.
- Diesel Refund Logbook Requirements Explained
A logbook that does not reconcile to invoices is not evidence.
- Eligible vs Non-Eligible Diesel Usage
Four categories, not two: eligible, evidence required, non-eligible and unreconciled.
- Diesel Refunds and Contractors: Dry vs Wet Arrangements
The contract label is a starting point. The facts and the records decide.
- How to Prepare for a SARS Diesel Refund Verification
Preparation happens before the request arrives, not after.
- Common Diesel Refund Recordkeeping Mistakes
Most weak claims fail for the same handful of avoidable reasons.
Frequently asked questions
Start with a free diesel refund assessment
We review your diesel consumption, current claim position and records, then set out the indicative opportunity and what would be required to support it.