Section 23(r) of ITA

(r)      any deduction in respect of any premium paid by a person in terms of an insurance policy if that insurance policy covers that person against illness, injury, disability, unemployment or death of that person.

[Paragraph (r) added by section 56 of Act 31 of 2013 effective on 1 March 2015 and substituted by section 33 of Act 43 of 2014 effective on 1 March 2015]