My husband has paid school fees for 2 children at our Primary school. The total payment is about R6500.00. I would like to know if he can claim this as a donation on his tax return? If it is possible I would like to know how to go about doing it and what
Important:
This answer is based on tax law for the tax year ending 28 February 2018.
Answer:
The deduction, under section 18A of the Income Tax Act, is only available in respect “of any bona fide donations” and requires “a receipt issued by the public benefit organisation, institution, board, body or agency or the department concerned”, on which certain details are given.
You indicate that the amount in issue relates to the payment of school fees. According to the SARS website “amounts paid for school fees, entrance fees for school admittance or compulsory school levies” does not constitute a bona fide donation for purposes of section 18A. We agree with that view.