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News & Press: SARS operational & eFiling questions

Section 6B rebate for disability expenditure

Friday, 24 October 2014   (0 Comments)
Posted by: Author: SAIT Technical
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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 limitation—

(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.  

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.



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