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SOUTH AFRICAN REVENUE SERVICE
LIST OF QUALIFYING PHYSICAL
IMPAIRMENT OR DISABILITY
EXPENDITURE
Section 18 of the Income Tax Act, 1962

Effective Before 01 March 2020

SOUTH AFRICAN REVENUE SERVICE
LIST OF QUALIFYING PHYSICAL
IMPAIRMENT OR DISABILITY
EXPENDITURE

Effective After 01 March 2020

EXCISE
EXTERNAL
GUIDE
VEHICLES ADAPTED FOR PERSONS
WITH PHYSICAL DISABILITIES

ITR-DD –
Confirmation of Diagnosis of Disability –
External Form

List of Special Needs Schools

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