New regulations for diesel rebates

Following the problems encountered with the diesel refund system, SARS proposed an amendment to Schedule 6 of the Customs and Excise Act.

The problems were mostly due to a lack of adequate record-keeping by farmers.

Under the amendment, the amount of diesel qualifying for a rebate would be reduced by 20% to allow for potential non-qualifying purchases that are not supported by the requisite logs.

This is valid for producers who have not adequately kept track of fuel consumption in the form of logs for the period between 1 November 2009 and 31 March 2013.

The content and format of the log will be discussed in a SARS workshop at a later stage.