| APPENDIX 13 – FUELS
TAXATION HISTORY - SOUTH AFRICA (RATES AS AT 31 DECEMBER EACH YEAR) |
| Year |
Leaded Petrol |
Diesel |
Illuminating
Paraffin |
Customs
& Excise
Duty |
Fuel
Levy |
Road
Accident
Fund
Levy |
Equali-
sation
Fund
Levy |
Total
Imposts |
Customs
& Excise
Duty |
Fuel
Levy |
Road
Accident
Fund
Levy |
Equali-
sation
Fund
Levy |
Total
Imposts |
Equali-
sation
Fund
Levy |
GST% #
VAT% |
| 1987 |
4,0 |
19,9 |
nil |
7,0 |
30,0 |
4,0 |
24,7 |
nil |
5,7 |
34,4 |
5,3 |
12%# |
| 1988 |
4,0 |
22,9 |
3,6 |
7,0 |
37,5 |
4,0 |
19,9 |
2,1 |
7,0 |
33,0 |
5,3 |
12%# |
| 1989 |
4,0 |
31,9 |
3,6 |
7,0 |
46,5 |
4,0 |
31,4 |
2,1 |
7,0 |
44,5 |
7,0 |
12%# |
| 1990 |
4,0 |
31,9 |
4,2 |
7,0 |
47,1 |
4,0 |
31,4 |
2,1 |
7,0 |
44,5 |
7,0 |
12%# |
| 1991 |
4,0 |
46,9 |
4,2 |
7,0 |
62,1 |
4,0 |
33,4 |
2,4 |
7,0 |
46,8 |
7,0 |
10% |
| 1992 |
4,0 |
54,9 |
6,2 |
7,0 |
72,1 |
4,0 |
47,4 |
4,0 |
7,0 |
62,4 |
7,0 |
10% |
| 1993 |
4,0 |
60,9 |
9,2 |
7,0 |
81,1 |
4,0 |
47,4 |
4,0 |
7,0 |
62,4 |
7,0 |
14% |
| 1994 |
4,0 |
60,9 |
9,2 |
9,4 |
83,5 |
4,0 |
53,4 |
6,0 |
8,0 |
71,4 |
7,0 |
14% |
| 1995 |
4,0 |
62,9 |
9,2 |
9,4 |
85,5 |
4,0 |
53,4 |
6,0 |
8,0 |
71,4 |
Nil |
14% |
| 1996 |
4,0 |
71,6 |
10,5 |
5,4 |
91,5 |
4,0 |
61,6 |
5,8 |
5,0 |
76,4 |
Nil |
14% |
| 1997 |
4,0 |
76,6 |
12,5 |
0,4 |
93,5 |
4,0 |
63,6 |
6,8 |
3,0 |
77,4 |
Nil |
14% |
| 1998 |
4,0 |
86,6 |
14,5 |
8,0 |
113,1 |
4,0 |
76,1 |
10,3 |
8,0 |
98,4 |
Nil |
14% |
| 1999 |
4,0 |
90,6 |
14,5 |
8,0 |
117,1 |
4,0 |
76,1 |
10,3 |
8,0 |
98,4 |
Nil |
14% |
| 2000 |
4,0 |
95,6 |
14,5 |
Nil |
114,1 |
4,0 |
79,1 |
10,3 |
Nil |
93,4 |
Nil |
14% |
| 2001 |
4,0 |
98,0 |
16,5 |
Nil |
118,5 |
4,0 |
81,0 |
16,5 |
Nil |
101,5 |
Nil |
Nil |
2002
(June) |
4,0 |
98,0 |
18,5 |
Nil |
120,5 |
4,0 |
81,0 |
18,5 |
Nil |
103,5 |
Nil |
Nil |
| |
| Gauteng wholesale price c/l - June 2002 |
387,8 |
|
|
|
|
|
363,23 |
|
264,10 |
| Taxes and levies as a % of this wholesale
price |
31,1% |
|
|
|
|
|
28,5% |
|
Nil |
|
Notes:
1) Fuel Levy: Since
the introduction of Unleaded Petrol in 1996, the Fuel Levy has been adjusted to
lower amounts on these Petrol grades to encourage their use. |
2) VAT on Illuminating
Paraffin was zero rated in April 2001 in order to lower the price of this
important fuel to the poorer sections of the community.
|
3) Not reflected above is
an illuminating paraffin tracer dye levy of 0,01c/l on diesel.
|
|
