Can I claim school fees as a medical disability expense?
Although the school advises parents to seek expert opinion via a tax consultant specialising in medical matters, many parents are unaware that there is a possibility of claiming school fees as tax deduction. Please contact a tax practitioner for completing your tax return and claiming school and assessment fees.
For tax purposes, disability expenditure and physical impairment expenditure is governed by Section 18 of the Income Tax Act, NO 58 of 1962. A disability is defined by Section 18(3) means a moderate to severe limitation of a person’s ability to function or perform daily activities as a result of a physical, sensory, communication, intellectual or mental impairment lasting more than a year and certified by a duly registered medical practitioner.
In order to qualify for the full deduction of fees, pupils must have their disabilities confirmed by a duly registered medical practitioner who has to complete the prescribed form ITR-DD after the taxpayer has completed his/ her part of the form. For further information, parents may obtain an information booklet from SARS website – www.sars.gov.za or contact their tax adviser.