Understanding the ITR-DD Claim Process and What This Means for Families of Children with Autism

Understanding the ITR-DD Claim Process and What This Means for Families of Children with Autism

Please take note that the following information has been taken off the SARS. GOV website and that it is merely a summary:

What’s New on the SARS front from a disability claims perspective:

4 July 2023:

  • Updated ITR-DD Form: Taxpayers with an existing valid ITR-DD form don’t need a new one; the new form is for new applicants.

26 June 2023:

  • Updated ITR-DD Form Published: Cosmetic changes made for easier completion; Passport number field length increased.

Criteria for Disability:

A disability for tax purposes entails a moderate to severe limitation in daily activities due to physical, sensory, communication, intellectual, or mental impairment, lasting or expected to last over a year. Diagnosis by a registered medical practitioner is crucial.

Supporting Documents:

A completed “Confirmation of Diagnosis of Disability form” (ITR-DD form) by both the individual and a registered medical practitioner is required, valid for 10 years for permanent disabilities and 1 year for temporary ones.

Claimable Expenses:

SARS provides a list of physical impairment or disability expenses, including those effective from March 2012 and March 2020, respectively. Expenses must alleviate the disability’s impact on daily functions to qualify.

Tax Benefits:

For the Individual, Spouse, or Child with a Disability: 33.3% of qualifying out-of-pocket medical expenses and fees exceeding three times the medical scheme fees tax credit can be claimed.

Claim Process:

Submit the income tax return (ITR12) for the relevant year of assessment, ensuring completion of the ITR-DD form. It’s not necessary to submit the ITR-DD form with the tax return unless requested by SARS during an audit or inspection.

Understanding the ITR-DD claim process is crucial for families with children with autism to maximize tax benefits and support their financial well-being.Top of Form

Please refer to:  https://www.sars.gov.za/types-of-tax/personal-income-tax/tax-and-disability/ for more information or speak to your tax specialist.Bottom of Form


Ilse Kilian-Ross

Ilse Kilian-Ross is the owner of Amazing K, a registered ECD and Partial Care Facility in Johannesburg. Amazing K is a private adhd school, autism school and therapy centre for children from age 2 - 6 years where learners receive the best of both the schooling and therapy world. The autism school offers Individualized Education Programs, Speech- and Augmentive Alternative Communication (AAC) therapy as well as a full and adapted Academic Curriculum.