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 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. If you, your spouse or child has a disability.

What are the tax benefits for a person with a disability? In the case of a person who is visually impaired, the cost of the hand-held GPS may qualify as a deduction. This is because the hand-held GPS is not directly connected to this person’s disability.

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 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. Amended list of all the expenses you can claim from the 2021 year of assessment onwards (effective 1 March 2020)Īn expense does not automatically qualify as a deduction by mere reason of its listing.List of all the expenses you can claim up until the 2020 year of assessment (effective 1 March 2012).Below are the links to the prescribed list of physical impairment or disability related expenses:

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