Section 12H Tax Rebates for Learnerships in South Africa: Quick Answer The phrase Section 12H tax rebates for learnerships in South Africa is widely used by employers, training providers and consultants. Legally, however, Section 12H generally provides an additional deduction from taxable income, not a rand-for-rand cash rebate paid to the employer. A qualifying employer may potentially claim: an annual allowance while the learner remains party to a qualifying registered lear