Abstract:
As from the 2010 year of assessment, a taxpayer-parent caring for a disabled child can only
deduct an expense necessarily incurred and paid in consequence of the child’s disability, if it also
appears on the South African Revenue Service’s prescribed list of disability expenses. The aim of
the research was to evaluate the completeness of this list. A questionnaire was developed to be
used for semi-structured interviews with 20 parents of severely disabled children. These interviews
provided real-life examples of expenses which do not appear on the list, but which seem to be
necessarily incurred and paid in consequence of the relevant child’s disability. It was found that
the South African Revenue Service should reconsider the completeness and clarity of the list from
the perspective of a parent caring for a severely disabled child.
