What are the criteria for being considered a person with a disability?
What supporting document is required to substantiate the disability?
- Part A of the form must be completed by you;
- Parts B, C and D of the form must be completed by a duly registered medical practitioner who is trained to diagnose the applicable disability or to express an opinion on the disability. He/she must answer various questions and confirm, amongst others, whether you or your dependant has a ‘moderate to severe’ disability in accordance with the criteria stated in the ITR-DD form.
A completed ITR-DD form that has been endorsed by a duly registered medical practitioner will remain valid for:
10 years where the disability is of a permanent nature; and
1 year where the disability is of a temporary nature.
What expenses can I claim?
- list of all the expenses you can claim up until the 2020 year of assessment (effective 1 March 2012)
- list of all the expenses you can claim from the 2021 year of assessment onwards (effective 1 March 2020).
An expense does not automatically qualify as a deduction by mere reason of its listing. In order to qualify for the tax deduction, the expense must 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 on the list. This is because the hand-held GPS is not directly connected to this person’s disability. In the case of a person who is visually impaired, the cost of the hand-held GPS may qualify as a deduction.
What are the tax benefits for a person with a disability?
If you, your spouse or child has a disability that has been confirmed by a registered medical practitioner by way of an ITR-DD form, you can claim 33,3% of the qualifying out-of-pocket medical expenses (which includes disability related expenses), paid by you (and not recoverable) during the relevant year of assessment, as well as 33,3% of the fees paid (if any) to a registered medical scheme or qualifying foreign fund as exceeds three times the amount of the medical scheme fees tax credit to which you are entitled. For more information on medical scheme fees tax credits, please refer to this webpage and to the ‘Guide on the determination of medical tax credits’.
If a dependant other than your spouse or child has a disability
Dependants other than your spouse or child (such as your mother, father or sibling) will not fall into the above category, although qualifying medical expenses relating to a physical impairment or disability may still be claimed for such dependants, but will be subject to limitation. For more information on this limitation, as well as on who qualifies as a dependant, please refer to this webpage and to the ‘Guide on the determination of medical tax credits’
What are the tax benefits for a person with a physical impairment?
How do I claim for these benefits?
Please ensure that you have an ITR-DD form that has been completed in full (see above) in order for SARS to consider the deduction of qualifying expenses in respect of the disability. You are not required to submit the ITR-DD form with your income tax return. SARS will request it in the event of an audit or inspection.
- Bellville (Western Cape)
- Mthatha (Eastern Cape)
- Pretoria CDB (Gauteng)
- Klerksdorp (North-West)
- Rustenburg (North-West)
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