Disability Tax

Tax and Disability

Tax Medical Credits

Additional Medical Credits

As a person with a disability, you may qualify for certain tax deductions, income exclusions, and credits.

There are many South Africans with disabilities, or who have a spouse or child with a disability, that are not claiming expenses from SARS. If you are one of these people, you may be eligible to claim all of your out of pocket expenses relating to the disability.

It is also clear from the SARS information that most of those who do claim, are not getting the maximum possible credits. In fact, the amounts credited suggest that the amounts actually claimed and paid by SARS were in the region of 50% of what they should be.

Visit SARS Online for More Information

What Are You Looking For?

1. Who Qualifies for Disability Tax Relief?
2. List of expenditure for purposes
– Qualifying Disability Expenditures
– Medical Tax Credits Guide
3. Who Can Help With Disability Tax?
– Your Disability Tax
– Jaco Kruger Disability TAX Specialist
4. Frequently Asked Questions
5. Useful links:
– Tax and Disability
– Income Tax Medical Credits
– Medical expenses you can claim

  • Link to the National Council of Persons with Disabilities
  • Your Disability Tax - Claims made easier

Who Qualifies to Apply for Disability Tax Relief

SARS defines a disability as “a moderate to severe limitation of a person’s ability to function or perform daily activities as a result of a physical, sensory, communication, intellectual or mental impairment. If the limitation has lasted or has a prognosis of lasting more than a year; and is diagnosed by a duly registered medical practitioner in accordance with criteria prescribed by the Commissioner.”

SARS also provides tax relief for “mild to moderate” physical impairment. According to the Income Tax Act, a physical impairment is interpreted as a disability that is less restricting than the ‘disability’ defined above. This is understood to be a restriction on one’s ability to function or perform daily activities, but only after therapy, medication and the use of any supportive devices.

The prescribed list of expenditure for purposes of section 18(1)(d) of the Act includes:

3 people including 2 in wheelchairs, in front a of a SARS sign, that explains Disability Tax
  • Personal Attendant Care Expenses
    Expenditure that is incurred and paid for purposes of special care, in respect of services to assist, guide, care for a person with a physical impairment or disability,
  • Travel & Other Related Expenses
    Expenditure that is incurred and paid for, for purposes of special care, in respect of special services to assist, guide, care for a person with a physical impairment or disability,
  • Prosthetics
  • Services
    Expenditure incurred and paid for, for services acquired from an independent service provider, that are required by a person with a physical impairment or disability so that he or she can function or perform daily activities.
  • Insurance, Maintenance, Repairs & Suppliers
    Expenditure incurred to maintain, supplement and repair aids, special devices, alterations to assets, and artificial limbs and organs required by a person with a physical impairment or disability so that they can function or perform daily activities.
  • Aids & Other Devices
    Expenditure incurred and paid for aids and devices, required and used by a person with a physical impairment or disability to function or perform daily activities
  • Continence Products
  • Service Animals
  • Alterations or Modifications to assets
    acquired or to be acquired

Download the FULL List of Qualifying Disability Expenditures

Guide on the Determination of Medical Tax Credits

Watch and Learn : SARS Tutorial on Allowable Medical Expenses

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Who Can Help With Disability Tax?

There are many taxpayers that do not realise that they qualify for disability credits and are not adequately informed of the multiple legal ways of claiming relief on expenses resulting from disabilities.

This includes expenses which help people with disabilities to lead a reasonable life. Hence, creating awareness amongst the various groups and or foundations in South Africa is of utmost importance.

The Disability tax law and the related SARS compliance procedures are complex, but the good news is, there are companies that can help.

These companies not only have knowledge of the Disability Tax Regulations, but are experienced in maximising their clients’ claims – which makes a big difference to what you receive from SARS as your refund.

Disability Tax specialist seated at a desk, assisting a man in a wheelchair with his tax submission. On the wall behind them is a sign: Who can help with your Disability Tax?
Your Disability Tax
Your Disability Tax - Claims Made Easy

Although the Disability tax law and the related SARS compliance procedures are complex, this is what we do and are passionate about.

We offer a start off free consultation for two reasons:
– Here we define what the exact disability circumstances are, therefore determining to what extent we can be of service.
– Once the above is achieved and understood by both the taxpayer and us, the process is then explained going forward to claim the necessary expenses on behalf of the taxpayer.

Some taxpayers have had mixed success in claiming for their expenses, when attempting to do it themselves. The requirements and documentation are very strict and it has become a very specialized field. Because of the way we present our claims to SARS, we are ensured a very high success rate.
Being a parent of a child with a disability helps. I urge all taxpayers to make use of this allowable from SARS and to seek the services of a specialist in terms of claiming for disability costs, to ensure their claim is maximized.

We offer a Free initial assessment
– Full claim preparation and submission to SARS
– End-to-end support — we handle everything for you
– Transparent fixed fees — no surprises

– Individuals with a disability
– Parents and guardians of children with disabilities
– Elderly and dependent family members

Contact Your Disability Tax today for your free assessment: Email: info@yourdisabilitytax.co.za | www.yourdisabilitytax.co.za

Jaco Kruger Disability TAX Specialist

Although the Disability tax law and the related SARS compliance procedures are complex, this is what we do and are passionate about.

We offer a start off free consultation for two reasons:

– Here we define what the exact disability circumstances are, therefore determining to what extent we can be of service.
– Once the above is achieved and understood by both the taxpayer and us, the process is then explained going forward to claim the necessary expenses on behalf of the taxpayer.

Some taxpayers have had mixed success in claiming for their expenses, when attempting to do it themselves. The requirements and documentation are very strict and it has become a very specialized field. Because of the way we present our claims to SARS, we are ensured a very high success rate.
Being a parent of a child with a disability helps. I urge all taxpayers to make use of this allowable from SARS and to seek the services of a specialist in terms of claiming for disability costs, to ensure their claim is maximized.

Contact Disability Tax Specialist: JP Kruger: Tel: 083 636 9991 | Email: jaco@accfinser.com | Visit: www.disabilitytax.co.za
Practice number: PR0003618, Postal Address: Postnet Suite 41, Private Bag X1, Edenglen, 1613

Frequently Asked Questions

3 people with disabilities in front a of a Tax Relief sign, that explains Disability Tax

It is possible that all medical expenses incurred by you could be taken into account for tax purposes, including costs paid for transport and help, subject to limitations.

If you or your son or daughter has a limitation on their ability to perform daily activities and such limitation falls within the definition of a “disability”, as defined for tax purposes, then all your medical and “disability” expenses should be able to be taken into account for tax purposes; subject to limitations. If you or your child’s limitations do not meet the definition of a “disability” it is possible that there may still be tax relief available to you, however, such relief would not be to the same extent.

The definition of a “disability” is set out in our Income Tax Act and means “a moderate to severe limitation of a person’s ability to function or perform daily activities as a result of a physical, sensory, communication, intellectual or mental impairment, if – (a) the limitation has lasted or has a prognosis of lasting more than a year, and (b) is diagnosed by a duly registered medical practitioner in accordance with criteria prescribed by the Commissioner (i.e. SARS).

No. SARS have issued a form “Confirmation of Diagnosis of Disability” which needs to be completed annually.

In order for you to have a “disability” as defined in tax law, it is a requirement in our law that the appropriate health practitioner complete a ITR-DD form. If your practitioner is uncomfortable completing the form, it is advised that you contact a tax law advisor who specializes exclusively in tax matters relating to disabilities.

Download the ITR-DD Form Here

If you obtain the ITR-DD then all your medical and “disability” expenses should be able to be taken into account for tax purposes (subject to limitations), which is likely to include travel, help and other costs. The certificate should, therefore, be used as part of the calculations required to be performed prior to submitting your tax return.

Download the ITR-DD Form Here

Tax law is complex and medical expenses do not only include your medical aid contributions and your share of claims not paid by your medical scheme (you should receive a separate tax certificate from your medical scheme reflecting these figures). Other expense which may be allowable as “medical expenses” include expenses relating to your “disability” as you may require special care and attention.

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Thank you for trusting DiSA to support you with accessible, inclusive, and reliable information.

1. www.sars.gov.za
2. www.letusassist.co.za
3. www.disabilitytax.co.za
4. Disability support forums, community clinics, and case studies across South Africa
5. DiSA internal resources and partner input
6. www.yourdisabilitytax.co.za

Simplified Summary

Disability Tax Deductions Page: This page explains how people with disabilities, or their dependents, can get tax deductions from SARS for certain medical and disability-related expenses. It also lists which expenses can be claimed and gives contact details to contact details of Disability Tax Experts who specialise in this.