Income Tax Act and criteria for diagnosis of disability:
The prescribed list of qualifying physical impairment or disability expenses under section 18(1)(d) of the Income Tax Act and criteria for diagnosis of disability (ITR-DD form) were last updated with effect from 1 March 2012. SARS is in the process of updating the list and would like your input on any expenditure which you think may need to be added to the existing list. As it has been the case in the past, we will consider all the inputs and will respond to all of them. The list and the criteria are attached for ease of reference.
SARS is committed in ensuring that the list and the criteria for diagnosis of disability are up to date and fair. SARS will therefore appreciate your inputs in this regard.
Your inputs, in respect of both the list and criteria, should reach SARS by 25 March 2014.
Senior Manager: Product Oversight - Personal Income Tax
Legal & Policy Division
South African Revenue Service
Direct line: +27 (0)12 422 5074
Cell phone: +27 (0)83 703 9992