Additional Medical Expenses Tax Credit

In terms of section 6B of the Income Tax Act, an additional credit may be claimed by a taxpayer in respect of amounts paid by a taxpayer for “qualifying medical expenses” during a year of assessment.

Requirements for medical expenses to be claimed:

  • not covered by medical aid; and
  • must be paid to a registered
    • medical practitioner, dentist, optometrist, homeopath, naturopath, osteopath, herbalist, physiotherapist, chiropractor, or orthopedist for professional services rendered or medicines supplied to the taxpayer or any dependent of the taxpayer;
    • nursing home or hospital or any registered or enrolled nurse, midwife or nursing assistant in respect of the illness or confinement of the taxpayer or their dependant
    • pharmacist for medicines supplied on prescription

The amount that may be claimed as a credit will depend on whether the taxpayer is younger or older than 65 and is determined by a formula as provided for in section 6B of the Income Tax Act.

We consider an example in the next topic.

(explainer video – also add that it’s not that important to know the formula – more important to know what you can and can’t claim, Efiling will do the formula for you automatically)

Insert steps on how to claim back your medical expenses from SARS.