Claiming Disability Deductions or Tax Rebates for Assisted Learning Education in South Africa: What Parents Need to Know
If you’re funding therapy, learning support services, or assisted education for your child, you know the emotional and financial cost behind every step forward. You might not know that South African tax law provides tax rebates for assisted learning education, offering some relief for families supporting a child with barriers to learning. These rebates are lawful under Section 6B of the Income Tax Act. If your child attends a specialised support school like Newton House, you may qualify for various deductions to ease the financial pressure.
Understanding Disability for SARS Purposes
Before SARS will consider any tax rebate for a special needs child in South Africa, the diagnosis must meet the legal definition of “disability.” Section 6B(1) of the Income Tax Act specifically refers to a moderate to severe limitation in daily functioning (physical, intellectual, sensory, communication-related, or psychological) lasting more than 12 months and formally diagnosed by a registered medical practitioner.
To initiate any claims, parents must submit an ITR-DD form. This medical confirmation needs to be completed every five years (or sooner if SARS requests it) and must be signed off by a qualified medical practitioner, such as an educational psychologist, neurologist, or psychologist, depending on the nature of the diagnosed barrier.
Tax Credits for Medical and Disability-Related Costs
Parents supporting a child who qualifies as disabled under this act are entitled to enhanced medical deductions. While most taxpayers receive a tax credit of 25% on out-of-pocket medical expenses, those supporting a disabled dependent can claim back 33.3% of qualifying costs. These may include:
- Speech and occupational therapy
- Specialised remedial or learning support therapy
- School assistants or facilitators
- Transport to and from a therapy or special needs school (if over 10 km distance)
- Medically prescribed equipment
- Medical aid premiums not covered by your provider
At Newton House, we frequently guide families with psycho-educational assessments and therapeutic reports – often crucial documentation when submitting medical expense claims.
What About School Fees?
The full tuition fee for a child with supported learning needs isn’t always deductible, but part can be claimed under specific conditions. SARS only allows the deduction of the “additional” portion: the difference between the tuition at the learner’s special needs school (e.g., Newton House School) and the fees of the nearest public school that does not provide that level of specialised education.
You may deduct part of your yearly tuition if you have a valid ITR-DD and supporting documentation demonstrating that your child requires learning support beyond what a mainstream school offers. The benefit can also be applied retrospectively from March 2020, so if you’ve recently discovered this, it’s not too late.
Additional Educational and Support Costs
Under SARS policy, tutoring services, therapy programmes that support learning disabilities, and in-class assistance (e.g., shadow teachers) are all considered deductible under the disability credit, provided they are supplementary to a child’s formal schooling and supported by diagnostic evidence.
Newton House integrates independent therapy services (including speech, occupational, and remedial therapists) on our campus. With these professionals providing written reports and assessment records, parents are in a stronger position to claim qualifying expenses when filing tax returns.
For families who invest in assisted learning education, knowing your rights under Section 6B SARS legislation could lead to meaningful tax benefits, turning support into savings.
Looking for a special support school for your child? Learn more about why Newton House could be the right fit.