An allowance that is granted by an employer to an employee for the use of their private motor vehicle for business purposes is commonly known as a “travel allowance/car allowance”.

To be able to claim a deduction from the travel allowance paid, the burden of proof of such expenditure incurred rests with the taxpayer. The taxpayer must prove that he/she is entitled to a deduction against the travel allowance paid. NB SARS does not have to prove anything. (misconception).