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