Wear and Tear Allowances

The following allowable write off periods are extracted from SARS Interpretation Note 47 of 2009 which replaced Practice Notes 15, 19 and 39.

Any one asset (or set of assets, such as a set of chairs) with a cost of less than R7 000 may be immediately expensed rather than capitalised. There are special wear and tear rules for Small Business Corporations.

 

Asset type                                                                                Years
Adding machines 6
Air conditioners:  
Window type 6
Mobile 5
Room unit 10
   
Air conditioning assets (excluding pipes, ducting and vents):  
Air handling units 20
Cooling towers 15
Condensing sets 15
   
Chillers:  
Absorption type 25
Centrifugal 20
   
Aircraft: Light passenger or commercial helicopters 4
Arc welding equipment 6
Artefacts 25
Balers 6
Battery chargers 5
Bicycles 4
Boilers 4
Bulldozers 3
Bumping flaking 4
Carports 5
Cash registers 5
Cell phone antennae 6
Cell phone masts 10
Cellular telephones 2
Cheque writing machines 6
Cinema equipment 5
Cold drink dispensers 6
Communication systems 5
Compressors 4
Computers:  
Main frame 5
Personal 3
   
Computer software (main frames):  
Purchased 3
Self-developed 1
   
Computer software (personal computers) 2
Concrete mixers (portable) 4
Concrete transit mixers 3
Containers 10
Crop sprayers 6
Curtains 5
Debarking equipment 4
Delivery vehicles 4
Demountable partitions 6
Dental and doctors equipment 5
Dictaphones 3
Drilling equipment (water) 5
Drills 6
Electric saws 6
Electrostatic copiers 6
Engraving equipment 5
Escalators 20
Excavators 4
Fax machines 3
Fertiliser spreaders 6
Firearms 6
Fire extinguishers (loose units) 5
Fire detection systems 3
Fishing vessels 12
Fitted carpets 6
Food bins 4
Food-conveying systems 4
Fork-lift trucks 4
Front-end loaders 4
Furniture and fittings 6
Gantry cranes 6
Garden irrigation equipment (movable) 5
Gas cutting equipment 6
Gas heaters and cookers 6
Gearboxes 4
Gear shapers 6
Generators (portable) 5
Generators (standby) 15
Graders 4
Grinding machines 6
Guillotines 6
Gymnasium equipment:  
Cardiovascular equipment 2
Health testing equipment 5
Weights and strength equipment 4
Spinning equipment 1
Other 10
   
Hairdressers’ equipment 5
Harvesters 6
Heat dryers 6
Heating equipment 6
Hot water systems 5
Incubators 6
Ironing and pressing equipment 6
Kitchen equipment 6
Knitting machines 6
Laboratory research equipment 5
Lathes 6
Laundromat equipment 5
Law reports: Sets (Legal practitioners) 5
Lift installations (goods/passengers) 12
Medical theatre equipment 6
Milling machines 6
Mobile caravans 5
Mobile cranes 4
Mobile refrigeration units 4
Motors 4
Motorcycles 4
Motorised chainsaws 4
Motorised concrete mixers 3
Motor mowers 5
Musical instruments 5
Navigation systems 10
Neon signs and advertising boards 10
Office equipment – electronic 3
Office equipment – mechanical 5
Oxygen concentrators 3
Ovens and heating devices 6
Ovens for heating food 6
Packaging and related equipment 4
Paintings (valuable) 25
Pallets 4
Passenger cars 5
Patterns, tooling and dies 3
Pellet mills 4
Perforating equipment 6
Photocopying equipment 5
Photographic equipment 6
Planers 6
Pleasure craft etc. 12
Ploughs 6
Portable safes 25
Power tools (hand-operated) 5
Power supply 5
Public address systems 5
Pumps 4
Race horses 4
Radar systems 5
Radio communication equipment 5
Refrigerated milk-tankers 4
Refrigeration equipment 6
Refrigerators 6
Runway lights 5
Sanders 6
Scales 5
Security systems (removable) 5
Seed separators 6
Sewing machines 6
Shakers 4
Shop fittings 6
Solar energy units 5
Special patterns and tooling 2
Spin dryers 6
Spot welding equipment 6
Staff training equipment 5
Surge bins 4
Surveyors:  
Instruments 10
Field equipment 5
   
Tape-recorders 5
Telephone equipment 5
Television and advertising films 4
Television sets, video machines and decoders 6
Textbooks 3
Tractors 4
Trailers 5
Traxcavators 4
Trolleys 3
Trucks (heavy duty) 3
Trucks (other) 4
Truck-mounted cranes 4
Typewriters 6
Vending machines (including video game machines) 6
Video cassettes 2
Warehouse racking 10
Washing machines 5
Water distillation and purification plant 12
Water tankers 4
Water tanks 6
Weighbridges (movable parts) 10
Wire line rods 1
Workshop equipment 5
X-ray equipment 5


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