List of Qualifying Physical Impairment or Disability Expenditure

In November 2018, SARS published a draft list of qualifying physical impairment or disability expenditure relevant to section 6B(1) of the Income Tax Act 58 of 1962.

Paragraph (c) of the definition of “qualifying medical expenses” in section 6B(1) of the Act refers to expenditure that is prescribed by the Commissioner (other than expenditure recoverable by a person or his or her spouse) necessarily incurred and paid by the person during the year of assessment in consequence of any physical impairment or disability suffered by the person or any dependant of the person.

For purposes of section 6B of the Act, the term “dependant” means a person’s spouse; a person’s child (or child of his or her spouse); any other member of a person’s family in respect of whom he or she is liable for family care and support; and any other person who is recognised as a dependant of that person in terms of the rules of a registered medical scheme or similar foreign fund at the time that the qualifying medical expenses were necessarily incurred and paid.

For purposes of this list, any reference to a school means a public school or an independent school which enrols learners in one or more grades from grade R (Reception) to 12.

The list of expense categories include:

• Personal Care Attendant Expenses
• Travel and Transportation
• Insurance, Maintenance, Repairs and Supplies
• Prosthetics
• Aids and Other Devices
• Services
• Continence Products
• Service Animals
• Alterations or Modifications to Assets Acquired or to be acquired

For persons with disabilities and/or physical impairments or persons caring for individuals in such a situation it is vital that this document be read and understood as several changes have been introduced in the draft document.


Article – 10 December 2018 – Physical Impairment or Disability Expenditure – SARS (pdf)

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