You can yes, you would need to apportion the depreciation for the time spent travelling for the IC work.
TaxTimsays: 9 November 2015 at 16:59
The depreciation element is built into the deduction calculation that SARS allows when claiming expenditure against a travel allowance. Remember when receiving a travel allowance, you would need to keep a logbook of all business travel combined with any expenditure on the car which would then be allowed as a deduction against the travel allowance. You cannot therefore claim a depreciation/wear and tear allowance on your motor vehicle as well.
Please Register for TaxTim and let us assist you to complete and submit your Tax Return to SARS.
Get SARS Tax Dates and Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.