CAMAF Member Option Guides & Info

Guide on the Determination of Medical Tax Credits (Issue 9) 15 Part A of the ITR-DD must be completed by the person with the disability. To ensure that there is no breach of patient-doctor confidentiality, it is important that the authorisation in Part A is duly signed by the person with the disability. The ITR-DD must be signed by a parent, guardian or court-appointed curator, as the case may be, if the person with the disability is a minor, or is physically or mentally unable to do so. Part B of the ITR-DD must be completed by a duly registered medical practitioner who is qualified to express an opinion regarding the person's disability. The practitioner needs to complete the appropriate diagnostic criteria. In Part C of the ITR-DD the registered medical practitioner must – • indicate and describe if the functional limitations with respect to performing activities of daily living are regarded as either "mild" or "moderate to severe"; • indicate if the disability has lasted, or is expected to last for a continuous period of more than 12 months; and • sign the declaration. Examples of duly registered medical practitioners specially trained to deal with a particular disability include the following: Vision: Practitioner trained to use a Snellen chart (for example, an optometrist or ophthalmologist). Hearing: Practitioner trained to perform or conduct a battery of the diagnostic audiometry tests (for example, an ear, nose and throat specialist or an audiologist). Speech: Speech-language pathologist. Physical: Orthopaedic surgeon, neuro surgeon, physiotherapist or occupational therapist. Intellectual: Psychiatrist or clinical psychologist. Mental: Psychiatrist or clinical psychologist. See 3.6.2 for a detailed discussion of how the AMTC is determined for persons with a disability. 3.3.4 Expenses relating to a physical impairment Taxpayers are also permitted to take into account qualifying physical impairment expenditure in calculating the AMTC. The term "physical impairment" is not defined in the Act. However, in the context of section 6B(1), it is regarded as a disability that is less restraining than a "disability" as defined. This means the restriction or limitation on the person's ability to function or perform daily activities after maximum correction is less than a "moderate to severe limitation". Maximum correction in this context means appropriate therapy, medication and use of devices.

• Cover
• Preface
• Glossary
• 1. Background
• 2. Part A – Section 6A rebate (medical scheme fees tax credit)
• 2.1 Qualifying persons for whom contributions may be claimed
• 2.1.1 Meaning of a "dependant"
• 2.2 Person paying the contributions
• 2.2.1 Contributions paid by the taxpayer
• 2.2.2 Qualifying contributions
• 2.3 Medical scheme fees tax credit
• 2.4 Amount of medical scheme fees tax credit to be deducted from tax due
• 3. Part B – Section 6B rebate (additional medical expenses tax credit)
• 3.1 Background
• 3.2 Qualifying persons for whom expenses may be claimed
• 3.2.1 The meaning of "dependant"
• 3.2.2 The meaning of "spouse"
• 3.2.3 The meaning of "child" for purposes of the additional medical expenses tax credit
• 3.3 Qualifying medical expenses
• 3.3.1 Expenditure incurred inside the Republic
• 3.3.2 Expenditure incurred outside the Republic
• 3.3.3 Qualifying disability expenditure
• (a) Prescribed diagnostic criteria for a disability
• (b) Confirmation of disability (ITR-DD form)
• 3.3.4 Expenses relating to a physical impairment
• 3.4 Timing of claim for qualifying medical expenses
• 3.5 Contributions and qualifying medical expenses deemed to be paid by the taxpayer
• 3.6 Amount of additional medical expenses tax credit to be deducted from tax due
• 3.6.1 Taxpayers aged 65 years and older
• 3.6.2 Taxpayers with a disability
• 3.6.3 Taxpayers under the age of 65 without a disability
• 4. How to claim the medical scheme fees tax credit and additional medical expenses tax credit
• 4.1 Persons registered for income tax
• 4.2 Persons not registered for income tax
• 5. How to object to the disallowance of an medical scheme fees tax credit or additional medical expenses tax credit
• 6. Other information
• 6.1 Relief of customs and excise duty on a motor vehicle adapted for a physically disabled person
• Annexure A – The law
• Annexure B – The prescribed list of expenditure