SAICA is delighted that SARS has considered our submission regarding the list of qualifying disability expenses and has reverted back to the method of calculating the qualifying medical expenses for school fees as set out in the 2012 Disability List

SAICA expressed its concerns in May 2021 in respect of SARS’ proposed changes to the list of qualifying physical impairment or disability expenses. The changes proposed removing the tax credit for school fees (and the cost of additional tutoring) paid in respect of learners with disabilities or impairments as they said that school fees are not in consequence of a disability, but in consequence of education.