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Tax Incentives, Allowances and Section 12H Learnership Claims

Many South African companies leave legitimate tax relief unclaimed simply because the finance team is unaware of the allowances available. This course surveys the capital, research, energy and employment incentives in the Income Tax Act, with particular attention to Section 12H learnership allowances and the employment tax incentive. Delegates learn how to identify eligible expenditure, gather supporting documentation and claim relief with confidence.

What you will be able to do

  • Identify capital, wear and tear and building allowances available to companies.
  • Claim Section 12H learnership allowances for registered learnership agreements.
  • Apply the employment tax incentive to reduce monthly PAYE liabilities.
  • Assess eligibility for energy, research and manufacturing incentives.
  • Assemble the supporting documentation each incentive requires.
  • Build an incentives register so eligible relief is never overlooked.

Course outline

  1. 01Overview of tax incentives and allowances
  2. 02Capital and wear and tear allowances
  3. 03Section 12H learnership allowances
  4. 04The employment tax incentive
  5. 05Energy and renewable allowances
  6. 06Research and manufacturing incentives
  7. 07Documentation and eligibility evidence
  8. 08Building an incentives register

Who should attend

Tax managers, financial accountants, payroll managers and skills development facilitators involved in claiming tax allowances and incentives.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 19 Aug 2026Kampala3US$1,500
24 to 26 Aug 2026Dar es Salaam3US$1,500
31 Aug to 2 Sep 2026Pretoria3R13,000
7 to 9 Sep 2026Cape Town3R13,000
21 to 23 Sep 2026Online3US$900
28 to 30 Sep 2026Mozambique3US$1,500
5 to 7 Oct 2026Cairo3US$1,500
12 to 14 Oct 2026Accra3US$1,500
19 to 21 Oct 2026Lusaka3US$1,500
26 to 28 Oct 2026Kigali3US$1,500
2 to 4 Nov 2026Nairobi3US$1,500
9 to 11 Nov 2026Durban3R13,000
16 to 18 Nov 2026Johannesburg3R13,000
30 Nov to 2 Dec 2026Mauritius3US$1,500
7 to 9 Dec 2026Dubai3US$1,500
14 to 16 Dec 2026Lagos3US$1,500
21 to 23 Dec 2026Harare3US$1,500

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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