Turning Training Costs into Tax Savings: Section 12H Tax Rebates for Learnerships in South Africa For many South African businesses, training is seen as an expense. But under Section 12H of the Income Tax Act, accredited learnerships are transformed into a financial advantage. By enrolling employees in QCTO‑accredited programs, companies can unlock tax rebates, SDL recovery, and B‑BBEE points — while building a skilled workforce for the future. What is Section 12H? Section 12