Many South African farmers are suffering due to the effects of the severe drought that recently hit South Africa. Although fellow South Africans are trying to help farmers reduce the drought’s side effects, the taxman is not so sympathetic should the farmer not follow the correct procedures.
 
More often than not, livestock farmers pay more tax in a year that is hit by a severe drought than in a year with an above average rainfall. The reason for this is that, in a dry year, grazing pastures are limited which leaves farmers with no other option than to sell a portion of their livestock. Should the rain not arrive early enough to provide sufficient grazing before the end of his tax year, farmers will be unable to purchase replacement livestock.