Section 6B of the Income Tax Act 58 of 1962 provides for a rebate known as Additional Medical Expenses Tax Credit (“AMTC”) for qualifying medical expenses that were not covered under the taxpayer’s medical scheme or by an insurer under a medical gap cover insurance plan during the relevant year of assessment. 

In circumstances where a taxpayer or dependant is entitled to claim an AMTC for disability expenses, the disability must be confirmed by a duly registered medical practitioner through the completion and endorsement of a Confirmation of Diagnosis of Disability (“ITR-DD”) form. 

More recently, SARS has amended and published an updated ITR-DD form wherein part A of the form must be completed by the person with the disability and part B, C and D must be completed by the duly registered medical practitioner. In alignment with the criteria stated in the form, the medical practitioner will confirm whether the disability is moderate to severe.

 

Validity of a completed and endorsed ITR-DD form:

If the disability is of a permanent nature and the disability remains moderate to severe:

• Ten years where the disability has occurred for the first time on or after 01 March 2019.
• Five years after the expiry date of the form, which was valid on 01 March 2019, where the disability had occurred for the first time before 01 March 2019.

If the disability is not of a permanent nature:

• One year from 01 March of each year of assessment, where the disability is not of a permanent nature.

The taxpayer can claim the AMTC in his or her annual income tax return (ITR12) but is not required to submit the ITR-DD form with the income tax return. The form should, however, be kept on hand should SARS request it in the event of an audit or a verification.

   

Please consult your PKF Partner should you require any assistance in relation to the above.