Q1. Is Chronic Kidney Disease a disability as defined by article 6B? Q2. Can travel costs to and from the hospital for dialysis be claimed as an additional medical expense? Q3. If so, what is the reasonable cost that can be claimed per km?
Important:
This answer is based on tax law for the tax year ending 28 February 2020.
Answer:
With respect to the expenses mentioned by you we submit that section 6B(1)(c) is relevant. For ease of reference we copied it here:
“‘qualifying medical expenses’ means any expenditure that is prescribed by the Commissioner (other than expenditure recoverable by a person or his or her spouse) necessarily incurred and paid by the person during the year of assessment in consequence of any physical impairment or disability suffered by the person or any dependant of the person.”
The important part is the first requirement is that it is only expenditure prescribed by SARS that qualifies. The SARS guide, available at the link provided below, list these expenses. The first requirement though is that a person who wishes to claim the rebate for disability expenses must complete a Confirmation of Diagnosis of Disability form (ITR-DD), which is available on the SARS website (www.sars.gov.za).
The ITR-DD needs to be completed and endorsed by a duly registered medical practitioner every five years, if the disability is of a more permanent nature.
On page 32 of this guide SARS states the following:
Actual qualifying expenses incurred and paid by the taxpayer must be deducted. However, if a private motor vehicle is used and accurate records of qualifying kilometres are kept:
• The taxpayer may estimate the expenses incurred by using the rates per kilometre prescribed by the Minister of Finance. These rates are to be found in the Regulation titled “Fixing of rate per kilometre in respect of motor vehicles for the purposes of section 8(1)(b)(ii) and (iii) of the Income Tax Act, 1962”;