Today our guest is Thuli Magubane director Mint Fresh Advisory Services

• The South African Revenue Service has reverted to its 2012 method of calculating school fees for parents/guardians of disabled children at special-needs schools who want to claim school fees as disability expenses.
• This is after changing the criteria for the 2020/21 tax year.
• Parents of these children who have already submitted their tax returns will be accommodated by Sars if they request a correction to their returns.
• The Commissioner of Sars regularly publishes a list of qualifying medical expenses that can be claimed by a taxpayer as a result of any physical impairment or disability suffered by the taxpayer or a dependant (disability list).
• The disability list was updated after an extended public consultation process and published with effect from March 1, 2020.
• From the latter part of 2020, Sars noted public concerns regarding the change in the method of calculating the qualifying medical expenses relating to school fees.