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Medical tax credit-how much hearing loss qualifies as a disability

15 January 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

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.

A: 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.

Disclaimer: 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 decision.


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.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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