Tax and Disability (SARS)

What supporting documents are required to substantiate the disability?

For tax purposes, SARS requires you to retain a completed “Confirmation of Diagnosis of Disability form” (ITR-DD form) as supporting evidence of the disability. The ITR-DD form must be endorsed by a duly registered medical practitioner.

If you, your spouse or your child has a disability

If you, your spouse or child has a disability that a registered medical practitioner has confirmed 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. Depending on the amounts paid, you could qualify for additional medical expenses tax credit (AMTC). Please see the SARS guide here - See 3.6.2 (page 24).

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 further limitation.