Will my dad be taxed as his income if I pay his gap cover for medical aid?

I want to pay GAP cover for my dad - he is the main member of the scheme and I the payer. Will he be taxed on the premium of the gap cover as income?

The payment of the GAP cover should have no tax implications. Even if you transfer the amount to him directly and then he pays it, it could be classified as a donation which would not attract tax in the hands of the recipient.