Diesel refund guide
Eligibility, registration, how to claim, records and common mistakes — a complete starting point.
Read the guideDiesel refund · diesel rebate · diesel management · South Africa
Diesel refund and diesel rebate help for South African businesses
Looking for diesel refund or diesel rebate help — what it is, who qualifies, how to claim, fuel levy and RAF levy rules, diesel logbooks, or diesel management that survives a SARS audit? This hub covers the SARS diesel refund scheme under Schedule 6 (rebate item 670.04): eligibility, registration, claims, audits, the new 2026 platform and the 100% rate. Meridian turns that into defensible claims for mining, farming, industrial and fuel-intensive operators.
What is the diesel refund?
The diesel refund (also called the diesel rebate) is a SARS-administered scheme under the Customs and Excise Act. Qualifying VAT-registered businesses in sectors such as mining, farming and forestry can claim back part of the general fuel levy and RAF levy on diesel used for eligible on-land activities. Claims require registration, detailed diesel logbooks and source documents, and SARS can verify before approving refunds.
Fuel levy, RAF levy and Schedule 6 (rebate item 670.04)
Most diesel refund searches are really about reclaiming specific levies on qualifying diesel:
- General fuel levy — rates in Schedule No. 1 Part 5A
- Road Accident Fund (RAF) levy — rates in Schedule No. 1 Part 5B
- Schedule No. 6 — rebates, refunds and drawbacks; rebate item 670.04 is the core diesel refund provision for qualifying on-land users
- Rebate item 670.05 (DRFMS) — related diesel refunds for foodstuff manufacturers
A fuel levy refund or diesel rebate claim under this scheme is the same process as a diesel refund claim. Official schedules, forms and cases are collected on Meridian’s diesel refund resources page.
Need diesel refund help?
Most searches for diesel refund help, diesel rebate help or “how to claim a diesel rebate” come at pressure points: a first claim, a SARS letter, incomplete diesel logbooks, weak diesel management, or confusion about the new diesel refund rules in 2026. Use this page for the facts; use Meridian when you need the claim, audit response or platform migration to hold up under scrutiny. Contact Meridian for diesel refund help →
Diesel refund vs diesel rebate
They are the same thing. Diesel refund is the term SARS uses in legislation; diesel rebate is the everyday name most businesses use. There is no separate diesel rebate programme in South Africa — if you search for either term, you are looking for this scheme. Searching “diesel rebate claim”, “SARS diesel rebate” or “diesel tax refund South Africa” points here.
Diesel management and refund-ready operations
Diesel management (and broader fuel management) is what makes a refund claim survivable: receiving and storage controls, metered dispensing, asset allocation, storage and usage diesel logbooks, and period reconciliations that tie purchases to eligible use. SARS tests operational reality, not only the legal narrative. Meridian’s fuel systems and controls advisory and 2026 logbook guide cover that operational side.
Who qualifies for the diesel refund?
Diesel refund eligibility depends on your sector, registration status and how diesel is used. Generally, VAT-registered businesses in qualifying primary production sectors — mining, farming, forestry and related on-land activities — may qualify if diesel is consumed on eligible purposes and you meet SARS registration and diesel logbook requirements. Eligible use must be provable, not assumed.
- VAT-registered business
- Registered on the SARS diesel refund system
- Diesel purchased from SARS-registered sellers
- Diesel used for eligible on-land activities (not road transport or other excluded uses)
- Compliant logbooks and source documents linking litres to qualifying use
Sector detail: mining · farming · full eligibility guide.
What is new with the diesel refund in 2026?
Two changes matter most for anyone searching diesel refund new or “new diesel refund” rules:
- 100% rate from April 2026 — qualifying on-land primary-sector users may claim 100% of eligible levies (up from 80%). Higher refunds mean higher scrutiny. 100% rate guide →
- New standalone SARS platform — claims move off the VAT return onto a dedicated diesel refund system, with mandatory registration and stricter electronic profiles for assets and storage. New platform guide →
If you are mid-claim or preparing for migration, see VAT-to-platform migration.
How to claim a diesel refund or diesel rebate
To claim a diesel refund (or submit a diesel rebate claim) in South Africa you typically need to:
- Register on SARS eFiling for the diesel refund scheme
- Register assets and storage facilities on your electronic profile
- Purchase diesel from SARS-registered sellers
- Maintain diesel logbooks linking purchases, storage, dispensing and eligible use
- Submit claims through the SARS diesel refund system (standalone platform from 2026)
Claims must be supported within two years of purchase. Diesel logbooks should reconcile purchases, stock and usage every period. Logbook requirements 2026 →
Qualifying industries for the diesel refund
The SARS diesel refund / diesel rebate scheme covers qualifying on-land primary production and related activities. Common sectors include:
- Mining and quarrying — mining diesel refund / mining diesel rebate
- Farming and agriculture — farming diesel refund / agriculture diesel rebate
- Forestry — harvesting, planting and on-land operations
- Other on-land primary production — as defined in applicable legislation and SARS policy
Diesel refund advice when it matters most
Many businesses need more than a guide: a first claim, a SARS audit letter, logbook gaps, or the 2026 platform migration. Meridian provides evidence-led advisory — making sure your position is provable, not just theoretically correct. Diesel refund advisory and compliance support →
Advisory & compliance
Evidence-led diesel refund advice for audits, claim support and practical fuel controls.
Advisory servicesLegislation & cases
SARS policies, forms, Schedule 6 and dispute-resolution judgments for diesel refund matters.
Browse resources2026 platform changes
Registration, logbooks and records for the new standalone SARS diesel refund system.
Platform guideLogbook requirements
Storage logs, usage logs, asset ties and reconciliations SARS expects in 2026.
Logbook guideAudit preparation
What triggers audits and the seven evidence gaps that weaken diesel refund positions.
Audit triggersDiesel refund for mining
Eligible use, logbooks and audit risks for open-pit, underground and quarry operations.
Mining guideDiesel refund for farming
Primary production rules, seasonal records and common agriculture claim mistakes.
Farming guide100% rate from April 2026
What the rate increase to 100% means and how to prepare before higher-value claims.
Rate change guideDiesel refund topics
Information & guides
- Diesel refund guide South Africa: eligibility, registration and how to claim
- SARS new diesel refund platform: what to prepare in 2026
- Migrating diesel refund claims from VAT to the SARS platform
- Diesel refund for mining in South Africa
- Diesel refund for farming and agriculture
- 100% diesel refund rate from April 2026
- Diesel refund logbook requirements in 2026
Audits & disputes
- What triggers a diesel refund audit in 2026?
- Diesel refund audit: 7 evidence gaps that weaken your position
- SARS dispute support
- Diesel refund legislation and court cases
Operational support
Diesel refund FAQ
What is the diesel refund in South Africa?
The diesel refund is a SARS scheme under Schedule 6 rebate item 670.04 allowing qualifying VAT-registered businesses in sectors such as mining, farming and forestry to reclaim fuel levy and RAF levy on diesel used for eligible on-land activities. Registration, diesel logbooks and evidence linking litres to qualifying use are mandatory.
Is the diesel rebate the same as the diesel refund?
Yes. They refer to the same SARS scheme. "Diesel refund" is the legislative term; "diesel rebate" is the common everyday name. A diesel rebate claim is a diesel refund claim.
What levies does the diesel refund reclaim?
Portions of the general fuel levy (Schedule 1 Part 5A) and the RAF levy (Part 5B) on qualifying diesel, under Schedule 6 rebate item 670.04. From April 2026, qualifying on-land primary-sector users may claim 100% of eligible levies.
What is Schedule 6 / rebate item 670.04?
Schedule No. 6 sets out rebates, refunds and drawbacks in the Customs and Excise Act. Rebate item 670.04 is the primary diesel refund provision. Related foodstuff-manufacturer refunds use 670.05 (DRFMS). See legislation and resources.
How do I claim a diesel refund or diesel rebate?
After registration, maintain compliant diesel logbooks and purchase records, then submit claims through the SARS diesel refund system. Claims must tie litres purchased to eligible use with supporting documents.
What is diesel management for refund compliance?
Diesel management covers receiving, storage, metered dispensing, asset allocation, diesel logbooks and fuel reconciliations — the operational controls SARS tests when verifying a claim. See fuel systems and controls.
Where can I get diesel refund help?
This hub is the starting point for diesel refund and diesel rebate help: eligibility, how to claim, registration and what is new in 2026. For claim support, audits or platform migration, contact Meridian or see advisory and compliance.
What is new with the diesel refund in 2026?
The refund rate for qualifying on-land primary-sector use rises to 100% from April 2026, and SARS is moving claims to a standalone diesel refund platform separate from VAT. See the 100% rate guide and new platform guide.
Who qualifies for the diesel refund?
Generally VAT-registered businesses in qualifying sectors (mining, farming, forestry and related on-land activities) where diesel is used for eligible purposes and SARS registration and diesel logbook requirements are met. Eligible use must be supported by contemporaneous records.
How do I register for the diesel refund?
Registration is done via SARS eFiling. You register your business, assets and storage facilities on the electronic profile. From 2026, both users and sellers must register on the standalone platform. See our registration guide.
Where can I get diesel refund advice?
Meridian provides diesel refund and diesel rebate advice for mining, farming, industrial and fuel-intensive businesses: eligible-use analysis, diesel logbook testing, diesel management improvements, audit preparation and claim support. Contact Meridian.