Changes to Medical Aid Reporting to SARS

We would like to inform you about some significant updates to the medical aid data reporting requirements mandated by the South African Revenue Service (SARS), effective from 5 October 2024. These changes aim to enhance the accuracy of data reporting and ensure the correct allocation of medical tax credits. Here are the key updates that you should be aware of:

1. Reporting on disabled members and their dependants:

   Medical schemes are now required to provide information about disabled principal members and their dependants. This change ensures that all relevant data is accurately captured and reported.

2. Data on persons making payments on behalf of members:

   If someone else makes payments on your behalf, their information must now be included in our reports. This helps maintain transparency and accuracy in our records.

3. Separation of allowable and non-allowable expenses:

   Previously, expenses not covered by medical schemes were reported as claims not paid on the IT3(f) certificate. Going forward, these expenses will be distinctly categorised into allowable and non-allowable expenses, providing a clearer picture of your medical expenses.

Implementation Timeline

These changes are currently being applied and will be integrated for the 2024/2025 tax submission.

Published February 2025