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Claiming business travel expenses against travel allowance where vehicle is in another person's name

Monday, 17 March 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The answer to this query is based on legislation as at 2014/03/17.

Q: My query is can a taxpayer claim against a travel allowance for use of a vehicle which is registered in his mother-in-law’s name but for which he bears all the costs? 

A: Section 8, sub-para (b)(ii): "…in respect of any motor vehicle used by the recipient,..” Your client should be able to prove to the satisfaction of SARS that he bears all costs relating to that motor vehicle. This might include proof that your client pays the motor vehicle, and perhaps an affidavit from his mother-in-law confirming this and also that she does not claim the vehicle in her personal return for tax purposes.



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