On 18 June 2026, SARS amended the rebate provisions available to manufacturers of cooking and cooling appliances. The amendments introduce new rebate items covering additional components used in manufacturing household refrigerators, freezers, stoves, hobs, and non-electric domestic ovens.
The new provisions allow for schedule 3 rebates on:
- Hinges for refrigerators and freezers;
- Hinges for non-electric domestic ovens;
- Electric heating resistors used in non-electric domestic ovens; and
- Certain parts used in manufacturing non-electric domestic hobs and stoves.
For manufacturers operating in the white goods and domestic appliance sectors, the changes may provide meaningful cost savings and improve the competitiveness of local production. Companies importing qualifying components should review the new rebate items and consider whether they can benefit from the expanded rebate provisions.