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.