polewphp.blogg.se

If you, your spouse or child has a disability.What are the tax benefits for a person with a disability? In the case of a person who is visually impaired, the cost of the hand-held GPS may qualify as a deduction.

This is because the hand-held GPS is not directly connected to this person’s disability. For example, if a person in a wheelchair who has no visual impairment buys a hand-held GPS, the cost of the hand-held GPS will not qualify as a deduction even though the expense appears on the list. In order to qualify for the tax deduction, the expense must be necessary for the alleviation of the restriction on a person’s ability to perform functions of daily living. Amended list of all the expenses you can claim from the 2021 year of assessment onwards (effective 1 March 2020)Īn expense does not automatically qualify as a deduction by mere reason of its listing.