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.

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