Tax Guide for Small Businesses (2020/2021)
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The fuel levy comprises of the general fuel levy plus the carbon fuel levy. The rates thereof on
petrol versus diesel, unmarked kerosene and unmarked hydrocarbon
solvents with effect from
7 April 2021 are:
• The general fuel levy at a rate of 385c/l and 370c/l respectively.
• The carbon fuel levy at a rate of 8c/l and 9c/l respectively.
3.17 Air passenger departure tax (section 47(B) of the Customs and Excise
Act)
From 1 October 2011 to date –
• passengers departing to Botswana, Lesotho, Namibia and Eswatini pay R100 per
passenger.
• passengers departing to other international destinations pay R190 per passenger.
3.18 Health Promotion Levy
3.18.1 Sugary beverages levy (Part 7A of Schedule 1 of the Customs and Excise Act)
The sugary beverages levy applies to
specific sugary drinks, as well as preparations and
concentrates used in the manufacture of sugary drinks. The policy objective
with the levy is to
combat obesity and promote healthier consumer beverage choices.
With effect from 1 April 2019, the levy rate is 2.21 cents per gram of the sugar content of the
finally mixed beverage that exceeds 4 grams per 100 millilitres and applies to locally
manufactured and imported products that are consumed locally.
Local manufacturers of
sugary beverages levy goods must license their premises as manufacturing
warehouses with
their local Customs and Excise Office and submit monthly excise accounts.
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