What are tax benefits for a person with a disability?
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 professional,
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 related expenses in the form of a published list. 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. For example, if a person in a wheelchair, who has no visual impairment, buys a hand-held GPS, the cost of the hand-held GPS will not qualify as a deduction even though the expense appears in the list. This is because the hand-held GPS is not directly connected to this person’s disability. But in the case of a person who is, for example, visually impaired the cost of the hand-held GPS may qualify. There is a detailed
list of the expenses you can claim.
The taxpayer is also entitled to the Medical scheme fees tax credit in respect of contributions made to a registered medical scheme. For further information on this, kindly refer to the ‘
Guide on the determination of medical tax credits’.
http://www.sars.gov.za/ClientSegments/Individuals/Tax-Stages/Pages/Tax-and-Disability.aspx
now just hoping they pay within 7 days.