Searching the South African Revenue Services website, the following relevant biodiesel titbit was found on the 2006/7 Budget document (page 16):

I quote:

 

"Biodiesel fuel tax rebate

As announced in 2002, biodiesel will in future be classified as a fuel levy good, making it zero-rated for VAT and subject to fuel taxes. However, the original proposed rebate of 30 per cent on the general fuel levy was based on the limited information about production costs available in 2002. A review of international practice indicates that to support the industry the rebate should be set at 40 per cent of the general fuel levy. Given the emerging character of the industry, this is expected to have a limited effect on the fiscus."  

End of Quote.

The reason for my being on the SARS site in the first place, was to find the document to register as a "non-commercial manufacturer of biodiesel" with SARS -  Annexure DA185.4A9. 

Even though Bioman Energy is the manufacturer of biodiesel processing machines, we make biodiesel as part of our ongoing research and development. Also to make sure we can walk our talk!

Go to www.sars.co.za and search for 'biodiesel' to find these documents and other interesting information.

If we're biodiesel-serious, we're also biodiesel-legal.