I would like to know if Dyslexia would fall under a disability for medical claims as per SARS. they also say it should be diagnosed by a medical practitioner, but it is diagnosed by a psychologist. Does a psychologist qualify as a medical practitioner?
Important:
This answer is based on tax law for the tax year ending 28 February 2017.
Answer:
The Act (section 6B(1)) refers to “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 SARS guide explains that a person who wishes to claim a medical credit 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. However, if the disability is temporary, the ITR-DD will only be valid for one year, which effectively means that a new ITR-DD must be completed for each year of assessment during which a disability claim is made.
A duly registered medical practitioner is a person who is registered with the Health Professions Council of South Africa and is specially trained to deal with the applicable disability.
In the SARS guide (issue 6), on page 15, it is stated that “Physical impairments will, for example, include –
…
brain dysfunctions such as dyslexia, hyperactivity or lack of concentration.”