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What methods of apportionment of home office expenses are acceptable to SARS?

Posted 11 February 2014

I am a 100% commission earning employee who runs all my business activities from my residence. I estimate my business share of home expenses as being higher than simply the size of my office as a percentage of the house floor space. Can I include more area, such as the kitchen (used for meals during office hours) and the dining room (used for meetings)? Is floor space the only apportionment method?

TaxTim TaxTim says:
12 February 2014 at 10:50

For rental deductions and related costs which are part of the home only the floor space apportionment method is available. For direct costs of equipment etc which only relate to the office then the 100% expense can be used. Dining room and kitchen expenses are personal for meals and so cannot be deducted. Meetings are a difficult one and if you can prove to SARS a certain percentage of the room is used for meetings over a number of days of the year then you can allocate that way, but SARS may come back to you and say this isn't appropriate.

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