Before a staff member uses his or her own vehicle, it should first be established whether the Vehicle Pool does not have a vehicle available. If no vehicle is available, and the staff member uses his or her own vehicle, an application form for reimbursement of travelling costs must be completed and sent with an approved cheque requisition to Vehicle Pool, R102. The claim is approved and sent to Budget Control.
In terms of the tax laws an employee who does not receive a monthly transport/travel allowance is permitted to claim up to R3.16 per km, up to a maximum of 8 000 km per year, tax free. Claims amounting to more than R3.16 per km mean that the total claim becomes taxable and not only the portion above R3.16 per km. Claims from employees who do receive a transport/travel allowance, including those amounting to less than R3.16 per km, are fully taxable. In view of this, it would in most cases not be advisable to claim more than R3.16 per km.
Application forms for reimbursement and kilometre tariffs for the specific engine sizes are available on request from the US Vehicle Pool, 808-4611 or can be down loaded below:
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