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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

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

Effective After 01 March 2020

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EXCISE
EXTERNAL
GUIDE
VEHICLES ADAPTED FOR PERSONS
WITH PHYSICAL DISABILITIES

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

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List of Special Needs Schools

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