In determining tax payable, individuals are allowed to deduct:
• Monthly contributions to medical schemes (a tax rebate referred to as a medical scheme fees tax credit) by the individual who paid the contributions up to R347 for each of the first two persons covered by those medical schemes, and R234 for each additional dependant; and
• in the case of:
» an individual who is 65 years and older, or if an individual, his or her spouse or his or her child is a person with a disability, 33.3% of the sum of qualifying medical expenses paid and borne by the individual, and an amount by which the medical scheme contributions paid by the individual exceed three times the medical scheme fees tax credits for the tax year; or
» any other individual, 25% of an amount equal to the sum of the qualifying medical expenses paid and borne by the individual, and an amount by which medical scheme contributions paid by the individual exceeds four times the medical scheme fees tax credits for the tax year, limited to the amount which exceeds 7.5% of taxable income (excluding retirement fund lump sums and severance benefits)