Print Page
News & Press: Taxbreaks

Medical Expense Deductions:Is The Glass Half-full?

Friday, 30 April 2010   (0 Comments)
Posted by: TaxFind™
Share |

Medical Expense Deductions:Is The Glass Half-full?

The scope for medical expense claims for tax purposes is a lot wider than many people realise

There have been several findings and changes to tax laws over the past three years relating to the deduction of medical expenses and any expenses incurred in consequence of a disability ("qualifying medical expenses”).

One of these findings and changes is discussed below.Because of the change, it is considered that if all appropriate claims are made by taxpayers the proverbial glass will in fact be "half full”. That is to say that, prima facie more than half the total number of South African taxpayers should be able to deduct all their qualifying medical expenses for the 2010 tax year of assessment.

Broadly, the reason for this assertion is that a substantial proportion of our taxpayer population is either (a) over 65 or (b) that one member of the taxpayer's family suffers from a "disability”,as defined.With effect from 1 March 2009,the old definition of a "handicapped person” has been replaced by a definition of "disability”.It is this change in law, and its wider meaning than the previous definition, which should mean that a significant number of additional taxpayers are entitled to deduct all say that with the ever increasing costs of healthcare and costs associated with ill-health, the tax provisions in this area of tax law should be carefully addressed by taxpayers as a way of saving tax and/or obtaining tax refunds in respect of prior years.

Source: By Eugene Bendel (Tax breaks)



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.

  • Tax Practitioner Registration Requirements & FAQ's
  • Rate Our Service

    Membership Management Software Powered by YourMembership  ::  Legal