CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
“NINTH SCHEDULE”
APPRENTICESHIP ALLOWANCE RULES
(Section 11)
1. Where a person is engaged in any trade, an apprenticeship allowance shall be
granted to that person in accordance with rules 2 and 3 in respect of every
apprentice hired on or after 1 st January, 2001 for a period not exceeding
six months under an apprenticeship programme registered with the
Minister responsible for the National Training Agency. Act 20 of 2003**
2. An apprenticeship allowance of an amount equal to two hundred per cent of
the wages actually paid to an apprentice shall be granted to the person engaged
in a trade where such person hires the apprentice for a period not exceeding
six months.
3. The apprenticeship allowance granted under rule 1 shall not exceed five
percent of the total wages and salary expenses claimed by the person in
a year of income.
4. For the removal of doubt, a person to whom an apprenticeship allowance
is granted shall not be entitled to a deduction under sections 10 and
11(1)(k) in respect of wages paid to an apprentice.
5. In these Rules, “apprentice” means a person, being not less than sixteen
years but no more than twenty-four years, who has entered into a
contract of apprenticeship with a person referred to under these Rules
for the purpose of learning a trade.
Grant of apprenticeship
Allowance
Act 91 of 2000*
* Effective 1 st January 2001
** Effective 21 st July 2003
BIR Mac Edition 91/01 Page 179