CAMAF Member Option Guides & Info

Guide on the Determination of Medical Tax Credits (Issue 9) ii Contents Preface ................................................................................................................................... i Glossary ............................................................................................................................... 1 1. Background .............................................................................................................. 2 2. Part A – Section 6A rebate (medical scheme fees tax credit)................................ 3 2.1 Qualifying persons for whom contributions may be claimed ........................................ 3 2.1.1 Meaning of a "dependant"........................................................................................... 3 2.2 Person paying the contributions ................................................................................. 3 2.2.1 Contributions paid by the taxpayer ............................................................................. 3 2.2.2 Qualifying contributions .............................................................................................. 4 2.3 Medical scheme fees tax credit .................................................................................. 6 2.4 Amount of medical scheme fees tax credit to be deducted from tax due ..................... 6 3. Part B – Section 6B rebate (additional medical expenses tax credit) ................... 8 3.1 Background ................................................................................................................ 8 3.2 Qualifying persons for whom expenses may be claimed ............................................ 8 3.2.1 The meaning of "dependant" ...................................................................................... 8 3.2.2 The meaning of "spouse" ............................................................................................ 9 3.2.3 The meaning of "child" for purposes of the additional medical expenses tax credit ..... 9 3.3 Qualifying medical expenses .................................................................................... 10 3.3.1 Expenditure incurred inside the Republic .................................................................. 10 3.3.2 Expenditure incurred outside the Republic ............................................................... 11 3.3.3 Qualifying disability expenditure ............................................................................... 11 (a) Prescribed diagnostic criteria for a disability ............................................................. 12 (b) Confirmation of disability (ITR-DD form) ................................................................... 14 3.3.4 Expenses relating to a physical impairment .............................................................. 15 3.4 Timing of claim for qualifying medical expenses ....................................................... 16 3.5 Contributions and qualifying medical expenses deemed to be paid by the taxpayer ................................................................................................................... 17 3.6 Amount of additional medical expenses tax credit to be deducted from tax due ....... 17 3.6.1 Taxpayers aged 65 years and older ......................................................................... 17 3.6.2 Taxpayers with a disability ........................................................................................ 20 3.6.3 Taxpayers under the age of 65 without a disability ................................................... 22 4. How to claim the medical scheme fees tax credit and additional medical expenses tax credit ................................................................................................ 26 4.1 Persons registered for income tax ............................................................................ 26 4.2 Persons not registered for income tax ...................................................................... 27 5. How to object to the disallowance of an medical scheme fees tax credit or additional medical expenses tax credit ................................................................ 28 6. Other information ................................................................................................... 28 6.1 Relief of customs and excise duty on a motor vehicle adapted for a physically disabled person ........................................................................................................ 28 Annexure A – The law ..................................................................................................................... 30 Annexure B – The prescribed list of expenditure............................................................................ 33

• 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