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In the 2023 budget speech, the Minister of Finance announced a tax relief measure to address the load shedding problem the country is facing. A diesel refund, limited to 80% of the Road Accident Fuel (RAF) levy, was to be extended to the manufacturers of foodstuffs for the use of diesel in generating electricity. The minister stated that the aim of the implementation of this relief was to limit the impact of power cuts on food prices. This refund would be in effect from 1 April 2023 to 31 March 2025.

This Diesel Refunds for Foodstuff Manufacturers Scheme (DRFMS) is different and separate from the Diesel Refund System which is reflected in rebate item 670.04 of Schedule 6 Part 3 of the Customs and Act No. 91 of 1964 (C&E Act) for the primary producers on land (mining, forestry, farming), offshore activities, harbour vessels, rail freight and certain electricity generating plants.

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