The South African Revenue Service (SARS) makes provision for persons with disabilities in the form of an additional medical expenses tax credit. Disability in this context for tax purposes implies a moderate to severe limitation of any person’s ability to function or perform daily activities. This can be as a result of a physical, sensory (including hearing), communication, intellectual or mental impairment. The limitation (and the extent thereof) will only be regarded as a disability if it has lasted, or has a prognosis of lasting, more than a year and it has been diagnosed by a duly registered medical practitioner trained to diagnose the applicable disability or to express an opinion thereon.
Most individuals using hearing aids will qualify for this, even in some cases of only mild hearing loss. There are however cases where a hearing loss warrants the use of a hearing aid but do not necessarily fulfill in the minimum requirements as required by SARS. Limitations in hearing for tax purposes and are defined as follows:
ADULTS: An adult is considered moderately to severely hearing impaired when the hearing loss is described as follows without the use of amplification:
CHILDREN: A child is considered moderately – severely hearing impaired when the hearing loss is as follows without the use amplification:
To find out whether you qualify for this contact us, we can complete these forms for you.
You can download the ITR-DD Confirmation of Diagnosis of Disability form here.
Read more on this benefit on the SARS Website here.
Wierdapark – 012 653 3830
Saxby Medicross – 087 944 1803
Benoni – Northmead – 011 425 0171