Please advise if an individual has the Parkinsons disease for over a year is this classified as a disability for the medical aid purposes. At times he is unable to perform his daily activities.


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 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).  

http://www.sars.gov.za/AllDocs/OpsDocs/Guides/LAPD-IT-G07%20-%20Guide%20on%20Deduction%20of%20Medical%20Physical%20Impairment%20and%20Disability%20Expenses%20-%20External%20Guide.pdf 

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.  

For each of the impairments in the definition of a “disability” in section 6B, SARS has prescribed diagnostic criteria.  These criteria seek to assess the functional impact of the impairment on a person’s ability to perform daily activities and not the diagnosis of a medical condition.  These criteria are discussed in the Guide on the Determination of Medical Tax Credits (Issue 7).  

According to the Parkinson Association SA, Parkinson's disease is a degenerative disorder of the central nervous system. The motor symptoms of Parkinson's disease result from the death of dopamine-generating cells. In the brain, dopamine functions as a neurotransmitter - a chemical released by nerve cells to send signals to other nerve cells.  

It is outside the scope of the service offered by us to our members to provide guidance on whether an individual who “has Parkinson” is a person is a person with a disability.  As a medical practitioner, must sign the Confirmation of Diagnosis of Disability form, we suggest the taxpayer raises the question with the medical practitioner.

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