Good day,

I have two questions relating to a fringe benefit received for use of motor vehicle for the 2012 and 2013 tax years.
The vehicle was a leased car. The employer deducted PAYE on 20% of the fringe benefit;more than 80% of the travel was for business purposes.
Is the employee not allowed a travel deduction? The IT12 only provides for details to be entered for '' vehicles acquired by the employer by means of any method other than operating lease and the section in the IT12 where you could in previous years enter the deduction against the code 4046(use of motor vehicle) is greyed out.
If the employee is not able to claim a deduction against the employer provided vehicle, was the employer correct in deducting PAYE on only 20% of the fringe benefit?