n Without Prejudice - Diesel rebate cases in the high court have implications for mining operations

Volume 20 Number 3
  • ISSN : 1681-178X


Two recent cases in the High Court of South Africa concern disputes regarding diesel refund claims that were declined by the Commissioner for the South African Revenue Service (SARS or the Commissioner). The cases have implications for mining companies that contract to companies to carry out primary production of mining activities on their land, on a dry contract basis, and the interpretation of the concept of mining activities in terms of Schedule 6 to the Customs and Excise Act, 91 of 1964. The initial purpose of this diesel rebate, when it was introduced in the 2001 National Budget Speech by the Minister of Finance, was to encourage international competitiveness of mining on land as a primary production sector. The refunds are governed by the Act but are paid by means of the Value Added Tax (VAT) refund system.

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