Finance (Amendment of Section 22H of Finance Act) Regulations, 2025
The strategic reserve levy on diesel rose from US$0,157 to US$0,187 a litre on 4 September 2025; petrol stays at US$0,247 a litre.
Made under section 3 of the Finance Act, these regulations rewrite section 22H of that Act — the strategic reserve levy on fuel — and set two periods.
From 21 August 2025 to 3 September 2025 the levy was US$0,157 per litre of diesel and US$0,2470 per litre of petrol.
From 4 September 2025 the diesel rate rises to US$0,187 per litre, an increase of 3 US cents, while petrol remains at US$0,2470 per litre.
The levy is charged in terms of section 36H of the Income Tax Act and is collected on fuel entering the market, so it feeds directly into pump prices. Hauliers, transport operators and fuel retailers should recalculate diesel landed costs from 4 September 2025; the notice is gazetted after the fact, on 26 September, and takes effect from the stated dates.
What changed
- Diesel strategic reserve levy set at US$0,157 per litre from 21 August to 3 September 2025
- Diesel levy rises to US$0,187 per litre from 4 September 2025
- Petrol levy remains at US$0,2470 per litre throughout
Who this affects
- Fuel importers and wholesalers
- Service station operators
- Haulage and transport operators buying diesel
- Motorists, through pump prices
Plain-language summary — not legal advice. Always read the full instrument.