Section 6B rebate for disability expenditure
24 October 2014
Posted by: Author: SAIT Technical
Author: SAIT Technical
Q: I have a
client whose child is hearing disabled. The Dr completed the ITR-DD form
and stated the child's disability is "moderate”. The child is, however, in a
school with small classes because of his disability.
SARS just rejected the claim
because the disability is moderate and not severe.
Where does is say moderate cases
are rejected and is it possible to complete an objection and what section of
the law can I quote?
A: In terms of section 6B (or
possibly section 18) a ‘disability’ means a moderate to severe limitation of
any person’s ability to function or perform daily activities as a result of a
physical, sensory, communication, intellectual or mental impairment, if the
(a) has lasted or has a prognosis of lasting more than a year; and
(b) is diagnosed by a duly registered medical practitioner in
accordance with criteria prescribed by the Commissioner.
It therefore includes a moderate limitation. SARS discusses
this issue (moderate) in paragraph 9.3.2 Guide on the Determination of Medical
Tax Credits and Allowances (Issue 4).
We are not sure what the relevance of ‘small classes’ are, but
submit that, if the rejection was solely on the basis that it was moderate, the
taxpayer should object. We accept that it was diagnosed by a duly
registered medical practitioner in accordance with criteria prescribed by SARS
– see the guide.
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