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.
To claim this relief in the Year of Assessment 2016 you must meet all the conditions:
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.
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.
Your father has claimed Spouse Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions.
Your sister has claimed Parent Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions.
You may claim up to $3,000 on one of your parents, grandparents, parents-in-law or grandparents-in-law.
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 is given to recognize individuals supporting their handicapped siblings and siblings-in-law.
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.
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