Page 52 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1

Income from Employment

Medical Costs

• Taxpayers below 65 years of age with a person with a

disability

• The same treatment as above applies if the taxpayer, his/her

spouse or child is a person with a disability. The medical

credits will be calculated as follows:

• The standard monthly medical scheme credits for the

taxpayer, spouse, and dependants;

• 33.3% of medical scheme fees that exceed three times the

standard medical scheme credits; and

• 33.3% of all qualifying medical expenses (other than medical

scheme contributions).

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