All taxpayers are entitled to a monthly “tax rebate” (i.e. credit) in respect of any medical scheme contributions made for the benefit of themselves and their dependants as follows:

For additional (e.g. out-of-pocket) medical expenses incurred by individual taxpayers, a tax rebate is available as follows:

• Where the taxpayer is 65 and older or where the taxpayer, taxpayer’s spouse or child is a person with a disability: 33.3% of the value of the amount by which the aggregate of the medical scheme fees that exceed 3 × the standard medical scheme credits, and all qualifying medical expenses (other than medical scheme contributions)
• Other taxpayers: 25% of the value of the amount by which the aggregate of the medical scheme fees that exceed 4 × the standard medical scheme credits, and all qualifying medical expenses (other than medical scheme contributions), exceed 7.5% of the taxpayer’s taxable income (excluding any retirement fund lump sum benefit, retirement fund lump sum withdrawal benefit and severance benefit including capital gains)