Qualifying Expenditure

Qualifying expenditure will generally be the cost of the assets to the taxpayer.

It does not matter how long a building has been owned or when the expenditure was incurred, as a claim can be made at any time.

Where a property has been purchased, wear and tear allowances are determined by separating the cost of the plant and machinery from the land and the buildings and then apportioning the plant and machinery cost from the purchase price using valuation techniques approved by SARS.

Where a building is developed, refurbished or fitted-out directly by the taxpayer, wear and tear allowances on plant and machinery and other capital allowances are determined by reference to and analysis of the actual development expenditure.


The information contained in our website is believed to be correct, but there may be errors or omissions for which PJB cannot be responsible. It is therefore essential to take advice on specific issues.


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Purchase Price

This is the original or anticipated purchase price or development cost of your property.

Do not enter the current value here.

Building Type

Please provide the type of building you are looking to claim allowances on.

Note: You will be able to add further information about the type of building in the next step.

Your options here are;

  • Office.
  • Retail: Including high street, shopping centres and retail warehouses.
  • Mixed Use.
  • Industrial: Including warehouses and distribution centres.
  • Other: Leisure, hotels, casinos etc.
Building Category

Please select the description that best suits your property.

Other Information

Please provide any additional information about your property that you may consider appropriate.

Floor Area

Please enter the total floor area of the property.
You can provide either square footage or metres, but only use figures here.
The floor area you specify can either be gross or net internal space.

Floor Area Units

Please select the type of area e.g. Metres or Feet
and if the measurement has been taken as net or gross internal space.

Date of Purchase

Please enter the approximate month and year of purchase, or
if you have developed the property, please provide the
approximate date of completion.

Location Of Property

Where is the property located? Please provide town/city, and country.