If you are fortunate enough to be on a medical scheme or covered by medical insurance there is usually home based nursing care benefits that will cover some or all of the expenses. Ask them about it & make sure the home based care provider is registered with SANC(SA Nursing Council), are a registered service provider with BHF (Board of Health Funders) and that the invoices reflect the correct ICD 10 codes (same as what the doctor’s use on theirs).
Many home based nursing care costs are tax deductible in South Africa & some of the deductions & qualifying expenses are:
- A taxpayer/spouse/child/dependant who has a disability (in accordance with criteria described by SARS) can claim qualifying expenses as a deduction from their income (incl. of VAT) in full.
- A taxpayer/spouse/child/dependant who has a physical impairment that is not a disability can claim qualifying expenses if the amount exceeds 7.5% of the taxpayer’s taxable income.
- Special services to assist, guide, care for a person with a physical impairment or disability, regardless of where services are rendered (e.g. home, retirement home, hospice etc). This includes nursing services, special care, chauffeur services, salaries to employees & fees for professional services.
- – FOR EXAMPLE: When employing someone primarily for care, who occasionally assists with house keeping activities, their salary will qualify BUT when employing someone primarily for housekeeping, who occasionally provides care, their salary willnot qualify.
- Training for workers and/or family and related expenditure will qualify.
- Expenses for special education and training of a person with a disability to cope with the disability, rehabilitation and educational institutions for specific disabilities will also qualify.
Don’t just assume that ‘nothing will be covered anyway’! Pursue any possible avenues to get support in order to obtain relief from the care expenses.
