Disability tax credits

What are the requirements to be considered a person with a disability?

If you, your spouse or dependant have a disability as defined by SARS, you are entitled to claim an additional medical tax credit for certain expenditure. SARS defines a disability as a moderate to severe limitation of a person’s ability to perform daily tasks. This limitation needs to be:

  • Lasting longer than a year
  • Be confirmed by a registered medical practitioner

What happens when an impairment is less than moderate to severe?

A person can still claim qualifying medical expenses and listed expenses as per SARS guide. This will however be calculated on 25% and not 33%.

 

 

Examples of physical impairment are:

  • Bad eyesight
  • Hearing problems
  • Paralysis of only certain body parts
  • Brain dysfunctions such as dyslexia, hyperactivity, ADHD etc

What supporting documents needs to be submitted?

  1. The confirmation of diagnosis of disability form (ITR-DD) must be completed:
  • Part A by yourself
  • Part B – D must be completed by a duly registered medical practitioner (neurologist, physiotherapist, speech therapist or other specialist)

This form will be valid for

  • 10 years if diagnosed with a permanent disability 
  • 1 year if diagnosed with a temporary disability
  1. Supporting documents for expense claims include:
  • Doctors, hospital and therapist invoices or statements.
  • Detailed breakdown from medical aid of expenses not paid
  • Pharmacy invoices
  • Bank statements to proof payment
  • Logbook for travel claims to doctors
  • Caretaker payslips
  • Assistive devices invoices
  • School or care centre invoices
  • Medical aid tax certificate

What expenses can I claim?

Any expense listed in the prescribe lists that are necessary for the alleviation or assistance with a person performing daily tasks.

Please click on the link to download the list:

We can help you determine which expenses can be claimed, what the necessary supporting documents are and help you submit your claims to SARS. Please complete the form below to setup your FREE consultation.