Notices > Notice made by the South African Civil Aviation Authority in terms of South African Civil Aviation Authority Levies Act, 1998 (Act No. 41 of 1998) on the Sale of Aviation Fuel - effective 1 May 2025 > 2. Levy imposed in terms of section 2 of the Levies Act

2.1	Subject to section 2 of the South African Civil Aviation Authority Levies Act, 1998 (Levies Act)—

(a)	a levy of twenty-two point eighty-six cents (R0.2286) per litre is payable by a consumer, including a wholesale distributor, on all aviation fuel which is manufactured, distributed, distilled, imported, sold or consumed in the Republic of South Africa, and

(b)	Value Added Tax is not payable on the levy referred to in subparagraph (a).

2.2	A levy on aviation fuel on specific supply, shall only be payable once for that supply.

2.3	A levy on aviation fuel is not payable—

(a)	in circumstances where a wholesale distributor sells aviation fuel to another wholesale distributor and both wholesale distributors are in good standing with the South African Civil Aviation Authority, however only one wholesale distributor will be responsible to pay over the fuel levy;

(b)	in respect of scheduled public air transport operators or part of a flight listed in Annexure "2", in terms of which the Passenger Safety Charge as specified in Regulation 187.02.1 of the Civil Aviation Regulations, 2011, is payable;

(c)	on fuel exports to a foreign country, or

(d)	when sold to a foreign air service operator and payment of such levy is exempted in terms of a bilateral air services agreement between the Republic and a State of such operator.

2.4

A wholesale distributor is said to be in good standing if due returns have been submitted on time, due payment of aviation fuel is up to date and audits have been conducted and such wholesale distributor entity details are listed in Annexure "1" of this Notice as updated from time to time by the South African Civil Aviation Authority.