Admin you can use if you are a parent at Bellavista School in 2018:
Click here to read our Quality Assurance Report: IQAA Report – Bellavista School – 2015 Sept
THE SCHOOL STRONGLY ADVISES PARENTS TO SEEK TAX ADVICE FROM A DISABILITY TAX SPECIALIST
Please find below some useful guidelines as prepared by Bendels Consulting, in respect of tax claims made as pertaining to school fees. The tax relief available in respect of medical and “disability” related expenditure stems from tax laws and SARS practices that have been amended and changed on a regular basis over the course of the past five years. During this time there have been changes to the way in which one confirms the diagnosis of a “disability” for tax purposes, the expenditure items that may be taken into account, the limitations that need to be applied to certain expenses and the progressive change from a tax deduction system to a tax credit one.
- What is the relevance to me as a Parent of a pupil in tax terms?
As Bellavista School is a special learning needs school, it is possible that all medical expenses incurred by you could be taken into account for tax purposes, including fees paid to Bellavista School; subject to limitations.
- Who qualifies for this tax relief?
If your son or daughter has a limitation on their ability to perform daily activities and such limitation falls within the definition of a “disability”, as defined for tax purposes, then your medical and “disability” expenses should be able to be taken into account for tax purposes; subject to limitations.
- What is the definition of a “disability”?
The definition of a “disability” is set out in our Income Tax Act and means “a moderate to severe limitation of a person’s ability to function or perform daily activities as a result of a physical, sensory, communication, intellectual or mental impairment, if –
(a) the limitation has lasted or has a prognosis of lasting more than a year, and
(b) is diagnosed by a duly registered medical practitioner in accordance with criteria prescribed by the Commissioner (i.e. SARS).
- How do I know if my son or daughter has a “disability”?
It is likely that as a result of your son or daughter being a pupil at Bellavista School that he or she will have a “disability”.
- Does that automatically mean that my son or daughter falls within the definition set out above, in accordance with the criteria prescribed by SARS?
No. SARS have issued a form “Confirmation of Diagnosis of Disability” (form ITR-DD, a copy of which is attached for ease of reference). Having a child at Bellavista is not automatic qualification for disability tax relief and that it is necessary for the disability to first be confirmed by a medical practitioner.
- What do I need to with the ITR-DD form?
It needs to be completed by you and a duly qualified medical practitioner. If your medical practitioner confirms that your son or daughter does have a “disability”, the form should be retained by you before submitting your tax return. It does not need to be submitted with your return but retained in case SARS request it.
- Will my doctor, psychologist, therapist etc. be comfortable completing and signing the relevant sections of the ITR-DD?
In order for your son or daughter to have a “disability” as defined in tax law, it is a requirement in our law that the form be completed by the appropriate health practitioner. It is at the professional discretion of the health professional to sign off on the ITR-DD and they must act within their professional scope of practice in this regard.
If your practitioner has an issue, or is not sure how to complete the SARS legal form, contact your financial advisor for further information, or alternatively you can contact Richard Rogers, a tax law advisor who specializes exclusively on tax matters relating to disabilities, at firstname.lastname@example.org. You can also speak to Bendels Consulting about alternative tax relief that might be available to you if your child does not meet the SARS diagnosis criteria for a “disability”.
- Does the form need to be completed for every tax year?
If your duly registered health care practitioner completes the form and confirms therein that your son or daughter’s “disability” is of a permanent nature, then you only need to obtain the form every five years.
- What happens if my health care practitioner does not consider the “disability” to be of permanent nature?
You will need to get the form duly completed every tax year.
- Why do I get a tax certificate from Bellavista School?
This will reflect the school and other fees paid for your child’s special needs education during the applicable tax year. This certificate does not relate to the “disability” diagnosis made by your child’s medical practitioner.
- What do I do with this tax certificate?
As noted above, if you obtain a duly completed ITR-DD then all your medical and “disability” expenses should be able to be taken into account for tax purposes (subject to limitations), which is likely to include the Bellavista School fees. The certificate should, therefore, be used as part of the calculations required to be performed prior to submitting your tax return.
- What do fees paid to Bellavista School have to do with medical expenses?
Tax law is complex and medical expenses do not only include your medical aid contributions and your share of claims not paid by your medical scheme (you should receive a separate tax certificate from your medical scheme reflecting these figures). Other expense which may be allowable as “medical expenses” include expenses relating to your son or daughter’s “disability” – that is the connection between the Bellavista School fees and medical expense as in the absence of any “disability”, your son or daughter would not need the specialized care and attention that they get at Bellavista School.
- Could there be other expenses that could also be deductible as a result of my son or daughter’s “disability”?
Yes, but that would depend entirely on your own facts and circumstances and what expenses you have paid in relation to the “disability”. It is possible that all medical expenses incurred by you could be taken into account for tax purposes, including fees paid to Bellavista School; subject to limitations. Specialist tax advice is recommended to ensure that your claim is maximized in accordance with the law and therefore pay less tax. You should contact your tax law advisor regarding this, or you can contact Richard Rogers on email@example.com
- What can be done if I did not claim all my medical expenses in previous years?
If you qualified to receive the applicable tax relief in previous years but you did not take “disability” into account when attending to your tax matters, it is possible that you could be able to re-visit those prior years.
- How far back can I go in re-opening previous year’s tax returns?
This is dependent on your unique circumstances.
- How do I go about re-opening previous tax years?
Specialist tax law advice is recommended and will probably be money well spent as the refunds can be considerable if all claims have not been made for the previous years. If you would like, you can contact Richard Rogers at firstname.lastname@example.org
This Tax Guide has been prepared for information purposes only for Parent’s (or any parties related thereto, or any advisors of Parents, or parties related thereto). Nothing in this guide should, therefore, be construed as the provision of any advice whatsoever on the part of Bellavista School, any parties related to Bellavista School, or Richard Rogers, Bendels Consulting, or corporate entity, or otherwise, relating to Richard Rogers or parties related to him. Specialist tax advice is recommended.