How to Claim a Deduction for Medical Expenses Paid on Behalf of a Dependent (SARS)

If you've been making contributions to a medical scheme for a dependent, but the tax certificate isn't in your name, you may be wondering how you can claim this as a deduction. You will likely be selected for verification, so we suggest you are ready with the below:

  1. Sworn Affidavit: You will need an affidavit stating that the main member is a dependant as defined - That is, either your spouse; a child (or spouse’s child); any family member in respect of whom you are liable for family care and support.

  2. Proof of Payments: Alongside the affidavit, you'll also require proof that you've been paying for the medical scheme. Acceptable forms of proof include:

    • A bank statement highlighting the payments made to the medical scheme.

    • A letter from the medical scheme itself, confirming that you're the individual responsible for making the payments on behalf of the primary member/dependent.

By having these documents at your disposal, you'll be better prepared to claim a deduction for the medical expenses you've paid for a dependent, even in the case of a SARS audit.