Gap cover policies cover the shortfall between medical scheme benefits and the rates the service providers charge and are therefore used by individuals in South Africa to supplement payments of medical expenditure not covered by private medical schemes. Little information is available about the tax consequences of gap cover. The objective of this study is to provide a critical analysis of the issues in the normal tax treatment of gap cover for individual taxpayers in South Africa, and to make recommendations to the South African Revenue Service to mitigate these issues or practical problems. A non-empirical study based on existing literature was performed which includes a critical evaluation and analysis of gap cover policies and existing tax legislation. It is found that gap cover refunds should be subtracted from the qualifying medical expenditure used in the medical tax credit under section 6B of the Income Tax Act No. 58 of 1962. Various factors may lead to incorrect information being reported on the income tax return, this may lead to a section 6B tax credit to which the taxpayer is not entitled, or which is in excess of what the taxpayer is entitled to. It is found that gap cover contributions are not deductible and that not allowing gap cover contributions as a deduction or as a tax credit detracts from the principles of taxation.

差额保险涵盖医疗计划福利与服务提供商收取的费率之间的差额，因此被南非个人用来补充私人医疗计划未涵盖的医疗支出。关于缺口覆盖的税收后果的信息很少。本研究的目的是对南非个人纳税人缺口保险的正常税收处理问题进行批判性分析，并向南非税务局提出建议，以减轻这些问题或实际问题。基于现有文献进行了一项非实证研究，其中包括对缺口覆盖政策和现有税收立法的批判性评估和分析。根据 1962 年第 58 号所得税法第 6B 条，应从医疗税收抵免中使用的合格医疗支出中减去缺口保险退款。各种因素可能导致所得税申报表上报告的信息不正确，这可能导致纳税人无权获得或超过纳税人有权获得的第 6B 节税收抵免。研究发现，缺口覆盖供款不可扣除，不允许缺口覆盖供款作为扣除额或税收抵免减免税收原则。或超出纳税人的权利。研究发现，缺口覆盖供款不可扣除，不允许缺口覆盖供款作为扣除额或税收抵免减免税收原则。或超出纳税人的权利。研究发现，缺口覆盖供款不可扣除，不允许缺口覆盖供款作为扣除额或税收抵免减免税收原则。