SARS withdraws new draft Disability List

In a media release issued on 1 June, SARS indicated that it takes note of the public comments received following the publication of the draft List of Qualifying Physical Impairment or Disability Expenditure (“the Disability List”).

SARS however indicates that many of the comments appear to be based on a misunderstanding of the intent of the proposed amendments to the list, which were triggered by submissions from stakeholders seeking to address practical issues that arise from the current Disability List.

The feedback received by SARS clearly relates to the controversial removal of relief offered to parents paying school fees for disabled or impaired learners.

SARS notes that in order to permit more time to engage with stakeholders, explain the intent behind the changes and understand the concerns raised, the decision has been taken to withdraw the draft Disability List. SARS also notes that the current Disability List, which was published in 2020 for the 2021 tax year onward, will remain in force until replaced. 

In respect of the controversy surrounding school fees, SARS notes that the guiding principle has always been to identify those additional expenses a person with a disability would incur, without which the person would not be able to perform the activities of daily living. It notes that with regard to school fees, the qualifying expense is currently the difference between the fees paid to a private special needs school and the closest fee-paying private school, or the difference between the fees paid to a public special needs school and the closest fee-paying public school.

Read the full media release here.

​18/06/2021