Updated Guide on the Determination of Medical Tax Credits issued by SARS
An updated Guide on the Determination of Medical Tax Credits has been issued by SARS to incorporate the recently amended List of Qualifying Physical Impairment or Disability Expenditure.
As highlighted in a previous tax alert, which can be accessed here, SARS decided to revert to the method of calculating the qualifying medical expenses for school fees as set out in the 2012 Disability List. This decision followed from public concerns regarding the change in the method of calculating the qualifying medical expenses relating to school fees.
An updated Guide on the Determination of Medical Tax Credits (referred to as Issue 13), which can be accessed here, has been issued by SARS. The Guide has specifically been updated to incorporate the amended List of Qualifying Physical Impairment or Disability Expenditure (effective from 1 March 2020), which can be accessed here.
12/11/2021