Q: My client had an audiogram test from a registered ENT specialist. This report
indicates that she has 50% hearing ability in the right ear and 30% in the left
ear. The tax law is not clear as to how much hearing loss qualifies as a disability
for the purposes of the medical tax credit.
With regards to the query, to qualify for the medical tax credit for a
disability, a taxpayer has to have a registered medical practitioner complete
the ITR DD form that confirms that the disability is moderate to severe as
required in the relevant definition in section 6B of the Income Tax Act. Please
also find attached SARS’ guide in this respect.
Nothing in this query and answer should be construed as constituting tax advice
or a tax opinion. An expert should be consulted for advice based on the facts
and circumstances of each transaction/case. Even though great care has been
taken to ensure the accuracy of the answer, SAIT do not accept any responsibility
for consequences of decisions taken based on this query and answer. It remains
your own responsibility to consult the relevant primary resources when taking a
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.
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