Can the following be claimed as medical expenses on a personal tax return: (1) Prescription glasses & contact lenses. (2) Hospital costs and costs related to giving birth (3) Hospital costs for a surgery involving removing of a cyst
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
Section 6B of the Income Tax Act defines the expenditure that qualifies for the rebate. For the purposes of the rebate, 'qualifying medical expenses' means-
(a) any amounts (other than amounts recoverable by a person or his or her spouse) which were paid by the person during the year of assessment to any duly registered –
(i) medical practitioner, dentist, optometrist, homeopath, naturopath, osteopath, herbalist, physiotherapist, chiropractor or orthopedist for professional services rendered or medicines supplied to the person or any dependant of the person;
(ii) nursing home or hospital or any duly registered or enrolled nurse, midwife or nursing assistant (or to any nursing agency in respect of the services of such a nurse, midwife or nursing assistant) in respect of the illness or confinement of the person or any dependant of the person; or
(iii) pharmacist for medicines supplied on the prescription of any person mentioned in subparagraph
(i) for the person or any dependant of the person;
See the SARS guide, issue 11, for more detail.