| (1) | Subject to the provisions of paragraph (2), a levy of twenty-one point eight-five cents (R0,2185) per litre is payable by consumers (including a wholesale distributor) on the sale of all aviation fuel which is manufactured, distilled, imported or sold in the Republic for the year 2024/2025. |
[Section 2(1) substituted by section 1 of Notice No. 5012, GG50886, dated 28 June 2024 - withdrawn with immediate effect by Notice No. 5080, GG50987 dated 30 July 2024 - published in error]
(2)
| 2.1 | Subject to the provisions of paragraph (2.2), a levy of twenty-one point eighty-five (R0.2185) is payable by consumers (including a wholesale distributor) on the sale of all aviation fuel which is manufactured, distilled, imported or sold in the Republic for the financial year 2024/2025 or until when the fuel levy is amended by the South African Civil Aviation Authority. |
| 2.2 | A levy on aviation fuel is payable by any Wholesale Distributor on the products which are manufactured, distributed, imported, sold or consumed by it at any point in the Republic of South Africa. |
| 2.3 | A levy on aviation fuel is not payable— |
| (a) | on fuel exports to a foreign country or when sold to foreign aviation passenger operator of a country which have entered into air transport agreement with the Government of the Republic of South Africa in respect of which the levy is not payable; |
| (b) | in respect of a scheduled public air transport flight or part of a flight in terms of which the Passenger Safety Charge as specified in Regulation 187.02.1 of the Civil Aviation Regulations, 2011, is payable; and |
| (c) | where a Wholesale Distributor sells aviation fuel to another Wholesale Distributor and the selling Wholesale Distributor has paid the fuel levy to the South African Civil Aviation Authority. |
| 2.4 | A levy on aviation fuel on a specific supply is only payable once. |
| 2.5 | Value-added Tax is not payable on the levy referred to in paragraph (2.1). |
[Section 2 substituted by section 1(b) of Notice No. 5025, GG50903, dated 5 July 2024 - withdrawn with immediate effect by Notice No. 5080, GG50987 dated 30 July 2024 - published in error]
| (3) | Interest at a rate of 2% above prime lending rate per annum, compounded monthly, is payable in respect of the outstanding balance of the levy after due date. |
[Section 2(3) inserted by section 2 of Notice No. R. 511, GG37781, dated 30 June 2014 - shall come into operation on 01 August 2014]
