Abstract:
Like other countries in transitional democracies, South Africa is experiencing high levels of crime
since its first democratic election in 1994. About 83 percent of South Africans believe that the
South African Police Service is corrupt and citizens are losing faith in the government to protect
them as promised in the Constitution. As a result citizens are paying a large portion of their
disposable income on security expenses to protect themselves and their property. Currently no tax
relief is available for non-trade related security expenditure, as stated by the South African
Revenue Services in 2008 after a public outcry to allow private security expenses as a deduction.
This paper urges government to revisit its decision made in 2008. Private security expenses have
become a necessity in the daily lives of South Africans. This was demonstrated by surveying four
of the largest private security companies in an area of Tshwane Metropolitan Municipality
(previously called Pretoria), South Africa. The paper ends by proposing three possible ways of
providing tax relief for private security expenses.
