What happens to medical expenses that are not covered by my medical aid?
- Simónne Roodt
- Jun 4
- 2 min read
Section 6A of the Income Tax Act allows for a Medical Scheme Fees Tax Credit to every main member contributing to a medical aid. The tax credit cannot result in a tax refund; it is only given as a tax rebate to reduce your income tax payable.
SARS allows the following tax rebates per month:
R364 for the first 2 dependents (R4,368 per dependent per year)
R246 for each additional dependent (R2,952 per dependent per year)
Let’s say, for example, the father is the main member of the medical aid with his wife and 2 kids as the dependents. This means he will get a tax rebate of R14,640 per year on his income tax return.
Section 6B of the Income Tax Act allows for an additional medical tax rebate on expenses incurred which was not covered by the medical aid. The calculation works as follows:
Taxpayers younger than 65 without any disabilities:
Total contributions to a medical aid during the year of assessment
Minus 4 x Section 6A tax credit
Plus additional qualifying medical expenses paid not covered by the medical aid
Minus 7.5% of your taxable income for the year
Times 25%
Taxpayers older than 65 or with any disabled dependents:
Total contributions to a medical aid during the year of assessment
Minus 3 x Section 6A tax credit
Plus additional qualifying medical expenses paid not covered by medical aid
Times 33.3%
It is important to note that only qualifying medical expenses may be claimed. Your general medical stock at home like plasters, earbuds, vitamins, etc. does not qualify. It needs to be medication that was prescribed to you by a doctor. Once you are selected for an audit, SARS requests the doctor’s prescription, the pharmacy receipt as well as the proof of payment for the cost incurred.
If the main member or any of the dependents has a disability, you can apply for an ITR-DD form from your doctor which would allow you to then claim additional expenses incurred for the disabled dependent such as diapers, a caretaker, adjustments to the house, etc.
If you are not the main member of the medical aid but you indeed pay for your medical aid, then you can still qualify for Section 6A and 6B. This is a bit more complicated to complete on your return, but as long as you have the proof of the payments and the main member is willing to declare their return accordingly, then you can qualify for the medical tax credit.
If you do not contribute to a medical aid, you will unfortunately not qualify for the Section 6A or Section 6B Medical Tax Credits.
Please reach out if any of the above information makes you feel uncertain or if there’s anything I can assist with.
Best regards,
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