Can someone please help me. I have a client whose child goes to a Special School due to the fact that she experiences delayed and specific barriers to learning therefore not allowing for mainstream education. She has been diagnosed with learning barriers
Important:
This answer is based on tax law for the tax year ending 28 February 2016.
Answer:
The term “qualifying medical expenses” is defined in section 6B(1) of the Income Tax Act – it doesn’t qualify for a deduction, but a rebate. 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 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).
On page 40 of this guide SARS states the following:
“Special education schools for learners with disabilities. Qualifying expenses will include –
• school assistant or classroom costs; and
• school fees limited to the amount in excess of the fees that would have been payable if the person attended the closest fee-paying public school not specialising in learners with special educational needs.
School not specialising in learners with special educational needs – limited to additional expenses incurred and paid as a result of the disability.
Tutoring services used by, and which are supplementary to the primary education of a person with a learning disability or impairment in intellectual or mental functions, and paid to someone in the business of providing such services that is not related to the person being tutored.”
The qualifying medical expenses is captured on the return of income (ITR12) where the contribution to the medical scheme and other medical expenses are captured. There is a specific block where the paragraph (c) expenses are captured.