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Section 11D of the Income Tax Act, 1962 provides for an enhanced deduction (150%) in respect of certain qualifying research and development ("R&D") expenditure incurred by taxpayers.

Winetech managed to secure a binding class ruling from the South African Revenue Service ("SARS") in terms of which the members of Winetech will be able to claim a deduction of 150% in respect of a portion of the R&D levies for which they are invoiced. The portion of the R&D levies in respect of which the deduction of 150% can be claimed, will be determined annually as soon as possible after the year end of Winetech and members will be advised by letter of the percentage determined which can then be used to determine the enhanced deduction for income tax purposes.

• Download Navorsing- en Ontwikkelingsbestedingstoelaag
  
• Download Research and Development Expenditure Allowance
  
• Download Research And Development Expenditure Allowance: 2009 Percentage
  
• Download Navorsing- En Ontwikkelingbestedingtoelaag: 2009 Persentasie
  
• Download Research And Development Expenditure Allowance: 2010 Percentage
  
• Download Navorsing- En Ontwikkelingbestedingtoelaag: 2010 Persentasie
• Download Research and Development Expenditure Allowance: 2011 Percentage
• Download Navorsings- en Ontwikkelingsbestedingstoelaag: 2011 Persentasie