School fees as a qualifying expense have been removed in the recent draft response document on the list of qualifying physical impairment or disability expenditure. 

This is the latest curveball thrown at parents of disabled children to ostensibly curb abuse and prevent discrimination against parents with abled children. 

Sars argues in the document that school fees are not in the consequence of a disability but in consequence of education. Therefore, school fees will no longer qualify as a medical expense.

Craig Miller, tax director at Webber Wentzel, says this is a very simplistic way of looking at it. There is a reason for the existence of special needs schools. Special needs children cannot survive in a mainstream environment and the government has not provided any viable alternatives, he says.

Moneyweb