by Rudi Katzke & Kagiso Nonyane from Webber Wentzel
Recently released proposed draft amendments to the diesel refund scheme clarify certain aspects of the scheme, but it remains to be seen whether they will ease some of its more onerous requirements.
The diesel refund scheme came into existence as an attempt by the State to stimulate and support activity in the primary production industries (mainly agriculture, mining, forestry and fishing). It does so by providing for the refund of a portion of the levies imposed on distillate fuel utilised in those activities, provided the relevant requirements are met.
The draft rule and schedule amendments to the diesel refund scheme were released for comment on 9 February 2021 (the Draft Amendments).
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