eFiling Question - Medical Deductions

[*A*]

Please note that if the contributions were paid over to the medical scheme by your employer, the amount will be reflected in the “Deduction/Contribution” section of the return/ IRP5/IT3(a) Employee Income Tax Certificate next to the code 4005 and/or 4474 and should therefore not be completed in the medical section of the return next to code 4040. The line item referring to medical contributions made by the taxpayer (source code 4040), in the medical section should be left blank. This line item should only be completed if you, in your private capacity, contribute to a medical scheme and the payment of the contributions is made by yourself via for example a bank account. In these cases, no amount should appear in the IRP5/IT3(a) Employee Income Tax Certificate section of the return next to the codes 4005 and/or 4474.

The Income Tax Act makes provision for consideration of any contributions made by a taxpayer in respect of him/herself, spouse and any dependant as defined in the Medical Schemes Act.