Travel e-log book
When can you claim for travel?
If you receive a travel allowance you can claim a deduction for the use of your private vehicle for business purposes.
What do I need to do?
Firstly, record your vehicle’s odometer reading on 1 March, i.e. on the first day of a tax year
Secondly, make sure that you keep a logbook throughout the year. You may make use of the SARS eLogbook, simply download the:
- 2016/17 logbook for the 1 March 2016 - 28 February 2017 assessment year and tax season starting 1 Jul 2017
- 2015/16 logbook for the 1 March 2015 – 29 February 2016 assessment year and tax season starting 1 Jul 2016
- 2014/15 logbook for the 1 March 2014 – 28 February 2015 assessment year and tax season starting 1 Jul 2015
Top Tip: Without a logbook you won’t be able to claim the cost of business travel against your travel allowance.
Thirdly, record your vehicle’s closing odometer reading on the last day of February (28/29) of the next year, i.e. on the last day of the applicable tax year.
What do I record in my logbook?
Business trip by business trip you record the following:
- The date of travel
- The kilometres travelled
- Business travel details (where you started your trip, where you went and the reason for the trip)
Top Tip: Your travel between home and your work cannot be claimed as this is regarded as private travel.
How do I work out how much I can claim?
There are two ways of doing this:
- Calculate your claim based on the cost scale table which SARS supplies (You’ll find this table in the introduction section to the travel eLogbook)
- Calculate your claim based on the actual costs. To do this, you'll have to keep an accurate record of all your expenses during the year, in addition to keeping a log book. These expenses include fuel, oil, repairs and maintenance, car licence, insurance, wear-and-tear and finance charges or lease costs.
Top Tip: you must keep your logbook for a period of at least five years as you may be required to submit it to SARS to back up your claim.