HomenewsAccountingTax and Disability (& SARS) – Assisting taxpayers claim their Tax Refunds

Tax and Disability (& SARS) – Assisting taxpayers claim their Tax Refunds

  • July 3, 2016
  • Posted by: Themba
  • Category: Accounting, Tax
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Tax and Disability Experts

A taxpayer who has or whose spouse or child has a disability in accordance with the criteria set out in the ITR-DD form and confirmed by the medical practitioner, can claim 33,3% of the qualifying out-of-pocket medical expenses, which include disability related expenses, paid during the relevant year of assessment.
SARS has prescribed a list of physical impairment or disability expenses. The expense does not automatically qualify as a deduction by mere reason of its listing. The expense must also be necessary for the alleviation of the restriction on a person’s ability to perform functions of daily living.

Tax and Disability

Physical impairment has been interpreted to mean the restriction on the person’s ability to function or perform daily activities after maximum correction which is less than a “moderate to severe” limitation (‘maximum correction’ meaning appropriate therapy, medication and use of devices). A taxpayer who has or whose spouse or child has a physical impairment may still claim certain qualifying prescribed expenses, but subject to limitation.

Tax and Disability

How do I claim for these benefits?

These expenses can be claimed when the taxpayer submits his or her tax return (ITR12). Please note that the ITR-DD form must have been completed and must confirm that the person has a “moderate to severe” limitation in one of the diagnostic criteria before the 33.3% deduction of qualifying expenses in respect of a disability can apply. There is a full guide to all the expenses you can claim. We encourage taxpayers to seek professional advice from tax accountants specializing in this field for assistance.12299198_772872302842359_2395288112393697458_n
You mustn't submit the form with your tax return, but must retain it in the event of a SARS audit.


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