However, it was announced in the 2017 Budget Review that the repeal of the zero rating of these supplies will be postponed for two years to 1 April 2019 because neither National Treasury nor the municipalities are ready to implement change. Sections 8(23) and 11(2)(s) were therefore reinstated.
It has now been proposed that the effective date of the repeal of the zero rating of supplies in terms of the national housing programme be postponed indefinitely, until the effective date of the change is published by the Minister in the Government Gazette.
