Hello Mark,
Thanks for your input. Yes, this client is registered for VAT.
Farmers get a diesel rebate on the actual VAT return. You put in the total litres used for farming activities, then multiply it by 80% and then they refund x R1.42 of that amount to the vendor.
So my question would be if he can claim the full litres of the diesel used for transport purposes.

Thanks.
Christel