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Can a person get a tax credit for medical expenses if that person does not have medical aid?

Tuesday, 17 February 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: Can a person get a tax credit for medical expenses if that person does not have medical aid?

A: The medical scheme rebate is claimed in terms of s6A Income Tax Act (”ITA”) and partly in terms of s6B for which you have to be the payor of the medical scheme contribution for either yourself or a dependent. For example if the payor husband is not on medical aid but pays his wife’s medical aid, then he can still claim the medical rebate in s6A ITA notwithstanding that he I not a member of that medical scheme. He would however have to prove to SARS  that he is the payor, the payment was to a medical scheme and the beneficiary of the payment was a dependent” as defined. 

Furthermore, the payor of additional medical expenses (or those expenses paid that the medical scheme did not cover) for himself or a dependent, can also claim a rebate for the listed medical expenses per s6B ITA (e.g. doctors, dentists, optometrists etc. and prescription medicine) . A taxpayer can therefore claim these additional medical expenses even if he is not on a medical scheme, though it is limited to specific payments and not all medical expenses. 

Section 102 of the Tax Administration Act places the burden of proof that an amount is deductible on the taxpayer. Therefore the taxpayer would (similar to s11(a) ITA) have to prove that the qualifying expenses were in fact incurred  and paid in the relevant year of assessment by providing proof to SARS, such as invoices and receipts for the amounts incurred and paid. 

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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