Diesel rebate – practical hints

April 2024

It is of critical importance for farmers to keep strict record of their diesel consumption. The Customs and Excise Act (No. 91 of 1964) requires, among other things, that a logbook must be kept of how diesel 
was consumed.

As there is no official logbook from SARS as yet, farmers should keep the minimum information required by law.

SOME PRACTICAL HINTS AND TIPS 

1. Claim the diesel refund according to usage and not purchases.
2. Be as specific and prescriptive as possible about the activities. ‘General’ is not accepted.
3. In particular, keep proper records of the activities of trucks and vehicles using tarred roads. It is further experienced that it helps to keep separate logbook for vehicles and trucks.
4. Clearly indicate private use.
5. Transporting labour does not qualify.

HERE ARE A FEW TIPS ON RECORDING YOUR INFORMATION:

1. Date on which the diesel was added.
2. Quantity of diesel added.
3. Description of the vehicle.
4. Timer or kilometre reading before and after use.
5. Reason for which diesel was consumed. (It is important to check which activities qualify for the diesel rebate). 

LOGBOOK
Click on the link for examples of a logbook supplied by SARS.

Publication: April 2024

Section: Pula/Imvula

Author: Corné Louw, Head: Applied Economics & Member Services, Grain SA. FIRST PUBLISHED in the Grain SA Grain Guide.