Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

FAQ: I have always worked from home but never claimed a home office expense deduction. I now know that I could qualify. What deduction can I claim in the current year of assessment for equipment that I purchased in earlier years of assessment?

You may qualify for a wear-and-tear allowance on the asset. It will depend on the useful life of the asset. Please consult Interpretation Note 47 “Wear-and-Tear or Depreciation Allowance” (Issue 5) for a list setting out what SARS considers to be the useful life of certain assets, as well as the rules applicable to claiming wear-and-tear allowances. A claim for a wear-and-tear allowance is not dependent on whether you qualify for a home office deduction.

Last Updated:

Share this page on:
Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
Email
Share on print
Print