Which confirms the additional income
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If you, your spouse or a dependant has a disability, you are entitled to claim certain qualifying medical expenses in the form of an additional medical expenses tax credit.
This will include expenditure that is prescribed by SARS and which is in consequence of any physical impairment or disability. It is very important to note that a disability for tax purposes may be defined differently from that expressed by, for example, the World Health Organisation.
This can be as a result of a physical, sensory, communication, intellectual or mental impairment. The limitation and the extent thereof will only be regarded as a disability if it has lasted, or has a prognosis of lasting, more than a year and it has been diagnosed by a duly registered medical practitioner trained to diagnose the applicable disability or to express an opinion thereon.
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What supporting document is required to substantiate the disability? 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 which confirms the additional income and 1 year where the disability is of a temporary nature.
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What expenses can I claim? SARS prescribes a list of physical impairment or disability expenses which, in addition to other qualifying medical expenses, may be claimed in consequence of any physical impairment or disability suffered by you or any dependant. Below are the links to the prescribed list of physical impairment or disability related expenses: list of all the expenses you can claim from the year of assessment onwards effective 1 March An expense does not automatically qualify as a deduction by mere reason of its listing.
Kantaben Ramjibhai Chaudhari Vs. ITO ITAT Ahmedabad The assessee failed to demonstrate as to what services have been rendered by her husband or the daughter to whom salaries have been paid. Therefore, the salary claimed by the assessee towards husband and daughter deserves to be disallowed. Year Grounds of appeal taken by the assessee are not in consonance with the Rule 8 of the Income Tax Appellate Tribunal Rules, — they are descriptive and argumentative in nature.
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. 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 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.
What are the tax benefits for a person with a physical impairment? If you or your dependant is a person with a physical impairment, you may also claim, in addition to certain qualifying medical expenses, those expenses that have been prescribed by SARS in its list of physical impairment and disability expenses — provided the expenses are in consequence of the physical impairment suffered by you or your dependant.
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How do I claim for these benefits? You can claim the qualifying medical expenses when you submit the income tax return ITR12 for the relevant year of assessment.
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. SARS will request it in the event of which confirms the additional income audit or inspection.
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