Guide on the Determination of Medical Tax Credits (Issue 14)

This guide does not constitute an “official publication” as defined in the Income Tax Act 58 of 1962 (“IT Act”) and is not binding on SARS. The guide is merely intended to assist taxpayers in the practical interpretation and application of the requirements set by law.

The guide provides a background to the medical tax credits and covers the following topics in detail:

• Background
• Section 6A rebate (medical scheme fees tax credit)
• Section 6B rebate (additional medical expenses tax credit)
• How to claim the medical scheme fees tax credit and additional medical expenses tax credit
• How to object to the disallowance of a medical scheme fees tax credit or additional medical expenses tax credit

Find a copy of the guide here.

01/07/2022