Acts Online
GT Shield

Income Tax Act, 1962 (Act No. 58 of 1962)

Department of Finance

Practice Note No. 24

Private Use of Motor Vehicle


Date: 8 August 1994


Self-employed taxpayers must claim their motor vehicle expenses based on the actual cost incurred in respect of such vehicle over the actual distance travelled. The private use of the vehicle must, therefore, be based on actual figures.


To reduce the workload for both taxpayers and Inland Revenue, it is acceptable in cases where a taxpayer has not maintained adequate records, to base the private use of the vehicle on the value determined in terms of paragraph 7(4) of the Seventh Schedule to the Income Tax Act.