100% refund on eligible litres for on‑land farming from 1 April 2026 (up from 80%).

SARS systems will apply the new rate from May 2026 returns.

80% rule stays in effect until 31 March 2026, as still shown in Schedule 6.

Diesel refund is being decoupled from VAT and moved to a new modernised system (2026–2027 rollout).

Farmers must register via RAV01 on eFiling and add Diesel Refunds under My Tax Products.

Simplified mandatory logbooks for diesel use and storage will apply; poor records can trigger a 20% reduction.

Refunds apply only to own primary‑production farming activities (ploughing, planting, harvesting, livestock care, irrigation, on‑farm transport).

Farmers must keep invoices and logbooks for 5 years for SARS audits.