First, ITR-DD must be completed by you (part A) and a registered medical practitioner qualified to express an opinion on your disability. Your medical practitioner will have to answer various questions and confirm that you have a ‘moderate to severe’ disability in accordance with the criteria as stated in the ITR-DD for either vision, communication, physical, hearing, intellectual or mental disability. The form only needs to be completed every five years for taxpayers who or whose spouse or child has a permanent disability.

A taxpayer who has or whose spouse or child has a disability in accordance with the criteria set out in the ITR-DD form and confirmed by the medical practitioner, can claim all qualifying out-of-pocket expenses, which include disability related expenses, in full. SARS has prescribed a list of physical impairment or disability expenses. The expense does not automatically qualify as a deduction by mere reason of its listing. The expense must also be necessary for the alleviation of the restriction on a person’s ability to perform functions of daily living. For example, if a person in a wheelchair buys a hand-held GPS, the cost of the hand-held GPS will not qualify as a deduction even though the expense is in the list. This is because the hand-held GPS is not directly connected to this person’s disability. But in the case of a person who is, for example, visually impaired the cost of the hand-held GPS may qualify. There is a detailed list of the expenses you can claim.

Physical impairment has been interpreted to mean the restriction on the person’s ability to function or perform daily activities after maximum correction which is less than a “moderate to severe” limitation. A taxpayer who has or whose spouse or child has physical impairment may still claim certain qualifying prescribed expenses but subject to a limitation for taxpayers below 65 years (same limitation applying to persons below 65 and there is no physical impairment).

These expenses can be claimed when the taxpayer submit his or her turn return (ITR12). Please note that the ITR-DD form must have been completed and must confirm that the person has a “moderate to severe” limitation in one of the diagnostic criteria before the full deduction of qualifying expenses benefit can apply. There is a full guide to all the expenses you can claim.

 

You must not submit the form with your tax return, but must retain it in the event of a SARS audit.