In 2012, August, my optometrist diagnosed with a condition, I think it was myopic (where one is unable to see objects, especially when they are far), then, he gave me spectacles to correct this. This year, I did an eye test, without spectacles, and I failed. I check SARS website, this qualifies to be physical impairment, which is regarded as a disability, Question, what are the tax consequences of this,
This means that you are able to claim these expenses without being subject to limitations usually reserved for non-impaired taxpayers. Include the amounts spent on this under the appropriate sections in the return.
Thokozilesays: 7 July 2014 at 8:52
Thanks for the feedback, but is this a disability?, can I select that option in my return, and get my Optomtrist to complete the ITR-DD form?,
TaxTimsays: 7 July 2014 at 10:12
SARS requires the following for someone to be registered as disabled:
Preamble - Your patient must have a moderate to severe limitation which affects his or her ability to function or perform daily activities as a result of a physical, sensory, communication, intellectual or mental impairment. You must assess the following two criteria of your patient's limitation: ? Duration - the limitation must be prolonged or have a prognosis of lasting more than a year. ? Effect - the effect of the limitation must be moderate to severe after maximum correction (except where indicated otherwise) and must fall under the following categories: Categories Duly registered medical practitioner Vision Duly registered medical practitioner trained to use the Snellen chart (e.g. an optometrist or ophthalmologist). Hearing Duly registered medical practitioner trained to use the Diagnostic Audiometry test (for example, an ear, nose and throat specialist or audiologist). Speech For example, a speech-language pathologist. Physical For example, a physiotherapist or occupational therapist. Intellectual For example, a psychiatrist or registered psychologist Mental For example, a psychiatrist. Note: The diagnostic criteria in terms of which disabilities will be certified do not necessarily require a medical diagnosis of the cause of the impairment. The diagnostic criteria rather seek to assess the severity of the functional impact of the impairment(s) (which may be caused by medical conditions) on the person's ability to perform activities of daily living. Examples: a) If a person's sight is equal to or better than 6/18 (0.3) then in terms of the diagnostic criteria the functional impact of the sight impairment will be considered to be mild. On the other hand, if a person's sight is less than 6/18 (0.3), then in terms of the diagnostic criteria the functional impact of the sight impairment will be considered to be, moderate to severe. The cause of the condition is not an important factor. For example, a person may suffer from a blinding retinal condition the cause of which is currently unknown. The fact that the cause may be due to an inherited but as yet unidentified faulty gene or due to a viral disease which affected the retina during pregnancy is of little importance. What is important is the extent to which the condition impacts on the person's visual acuity or visual field, and whether it will last for more than twelve months.
Get SARS Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.