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In terms of the Income Tax Act (58 of 1962), individual tax payers can claim primary, secondary and tertiary rebates. The primary rebate is one which everyone can claim irrspective of their age and in the 2024 tax year this is R17235. The secondary rebate for people older than 65 is R9444 and the tertiary rebate for people over the age of 75 is R3145.