Grandparent Caregiver Relief
Grandparent Caregiver Relief (GCR) is a relief given to working mothers who have engaged the help of their parents, grandparents, parents-in-law or grandparents-in-laws, this includes those of ex-spouses, to take care of their children. Single taxpayers or male taxpayers are not eligible for this relief.
How do you qualify for Grandparent Caregiver Relief?
To claim this relief in the Year of Assessment 2016 you must meet all the conditions:
- You are a working mother who is married, divorced or widowed.
- Your parent, grandparent, parent-in-law or grandparent-in-law (including that of ex-spouse) was:
- Living in Singapore in 2015;
- Looking after any of your children who is a citizen of Singapore and is 12 years old or younger in 2015
- Not working or carrying on any trade, business, profession, vocation in 2015.
- No one else has claimed GCR on the same caregiver. The caregiver may be the subject of relief claims, other than GCR
What if two or more persons wish to claim GCR on the caregiver?
If your sister has claimed GCR on your mother you cannot claim GCR on your mother as well.
You can consider claiming Parent Relief on your mother if you meet the qualifying conditions.
Claiming Parent Relief and GCR on the caregiver
You have claimed Parent Relief for your mother who is taking care of your children. You can also claim GCR on your mother if you meet the qualifying conditions.
Claiming GCR on a caregiver on whom another person has claimed Spouse Relief
Your father has claimed Spouse Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions.
Claiming GCR on a caregiver on whom another person has claimed Parent Relief
Your sister has claimed Parent Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions.
What is the amount of Grandparent Caregiver Relief?
You may claim up to $3,000 on one of your parents, grandparents, parents-in-law or grandparents-in-law.
How much GCR I can claim if my child has more than one caregiver?
Your parents are looking after your child. You can only claim GCR on your mother or father. That is, the maximum amount of GCR you can claim is $3,000.
Handicapped Brother/Sister Relief
Handicapped Brother/Sister Relief is given to recognize individuals supporting their handicapped siblings and siblings-in-law.
Qualifying for Handicapped Brother/Sister Relief
You can claim this relief in the Year of Assessment (YA) 2016 if you have supported your physically or mentally handicapped siblings or siblings-in-law who lived in Singapore in 2015.
To qualify for the relief, your handicapped sibling or sibling-in-law must have lived with you in the same household in 2015 or you must have incurred $2,000 in expenses or more in supporting him or her in 2015.
You cannot claim this relief if someone else has claimed on the same sibling or sibling-in-law.
For example your father has claimed Handicapped child relief on your handicapped brother, you and your other siblings cannot claim Handicapped Brother Relief on him.
For YA 2014 and before
From YA 2015
$3,500 for each handicapped sibling or sibling-in-law
$5,500 for each handicapped sibling or sibling-in-law
If you supported the same handicapped sibling or sibling-in-law with other claimants you may share this relief based on the agreed apportionment.
Popular Singapore Tax & Finance Guides and Calculators
People who read 'Singapore Tax: Grandparent Caregiver Relief' also viewed the following Singapore guides and finance calculators:
- Gains or Profits of an Income Nature
- Working mother's child relief
- Foreign maid levy relief
- NSman(Self/wife/parent) relief
- Royalty, Charge, Estate/Trust Income
- CPF/provident Fund relief
- Life Insurance relief
- Grandparent caregiver relief
- Trade, Business, Profession or Vocation
- CPF cash top-up relief (self, dependant and Medisave account)
Singapore Income Tax Calculators & Guides
- Singapore Tax and Finance
- Income Tax Calculators
- Annual Tax Calculator
- Monthly Tax Calculator
- Four Weekly Tax Calculator
- Fortnightly Tax Calculator
- Weekly Tax Calculator
- Daily Tax Calculator
- Hourly Tax Calculator