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:

1. Living in Singapore in 2015;
2. Looking after any of your children who is a citizen of Singapore and is 12 years old or younger in 2015
3. 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.

Amount of Handicapped Brother/Sister Relief

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.

• Employment Income
• Employment Expenses
• Net Employment Income
• Trade, Business, Profession or Vocation
• Dividends
• Interest
• Rent from property
• Claim for Rental Expenses Simplified
• Royalty, Charge, Estate/Trust Income
• Gains or Profits of an Income Nature
• Total Income
• Approved Donations
• Assessable Income
• Earned income relief
• Spouse/handicapped spouse relief
• Qualifying/handicapped child relief
• Working mother's child relief
• Parent/handicapped parent relief
• Grandparent caregiver relief
• Handicapped brother/sister relief
• CPF/provident Fund relief
• Life Insurance relief
• Course fees relief
• Foreign maid levy relief
• CPF cash top-up relief (self, dependant and Medisave account)
• Supplementary Retirement Scheme (SRS) relief
• NSman(Self/wife/parent) relief
• Chargeable Income
• Tax Payable on Chargeable Income
• Personal Income Tax Rebate
• Tax Payable after Personal Income Tax Rebate
• Parenthood Tax Rebate
• Net Tax Payable