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When it comes to medical, dental, and physical disability expenses, how are they deducted or claimed?

• 65 and older: no limit
• Younger than 65 years: Medical aid contributions may be claimed as a credit against tax payable as follows:
• R230 per month each for you and your first dependent
• R154 per month for each additional dependent.

Other medical expenses which may be claimed as a deduction against taxable income include:

• The amount of the medical aid contributions made by the taxpayer or employer as exceeds four times the medical credit limit.
• other qualifying medical expenses

You may deduct the other medical expenses to the extent that it exceeds 7.5% of taxable income.

Before this deduction, and any retirement lump sum benefit for taxpayers under the age of 65 may claim all qualifying medical expenses, where the taxpayer or the taxpayer’s spouse or child is a handicapped person, without the 7.5% limit. Any medical expenses paid by the estate of a deceased taxpayer are deemed to have been paid by the deceased taxpayer on the day before his or her death.

If paid by the employer of the taxpayer, the amount paid must, to the extent that it has been included in the income of the taxpayer as a taxable benefit in terms of the Seventh Schedule, be deemed to have been paid by that taxpayer.

The full contribution by an employer is a fringe benefit. The fringe benefit has no value where the contribution is in respect of:

• an employee retired due to superannuation or ill health
• dependents of a deceased employee