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Parent Relief / Handicapped Parent Relief

Parent Relief and Handicapped Parent Relief in Singapore is given to promote and recognise individuals who are supporting their parents, grandparents, parents-in-law and grandparents-in-law.

How do you qualify for relief?

You may claim this relief for the Year of Assessment (YA) 2016 if you have supported the following dependants in 2015:

  • Parents
  • Grandparents
  • Parents-in-law
  • Grandparents-in-law

To claim Parent Relief / Handicapped Parent Relief for YA 2016, you must satisfy all of the conditions below:

  • The dependant is living in Singapore in 2015.
  • The dependant in question is living in your household. If the dependant lived in a separate household in Singapore in 2015, you must have incurred $2,000 or more in supporting him or her in that year.
  • The dependant must be 55 years of age or above in 2015. If not, he or she must have been physically or mentally disabled.
  • The dependant does not have an annual income exceeding $4,000 in 2015. This income threshold is not applicable for handicapped dependants.

Annual income includes the following:

  1. Taxable income, e.g. trade, employment, rental and SRS withdrawals)
  2. Tax exempt income (e.g. bank interest, dividends and pensions)
  3. Foreign-sourced income (regardless of whether it has been remitted to Singapore)

From YA 2015 onwards, Parent Relief and Handicapped Parent Relief may be shared with other claimants provided no one else is claiming any other relief (except Grandparent caregiver relief) on the same dependant.

Before YA 2015, Parent Relief and Handicapped Parent Relief on the same dependant cannot be shared with other claimants. This means no one else can claim this relief or any other relief on the same dependant.

Amount of Relief

Parent Relief

YA 2010 to YA 2014

From YA 2015

Taxpayer Stays with Dependant

 $7,000 per dependant

$9,000 per dependant

Taxpayer Does Not Stay with Dependant

$4,500 per dependant

$5,500 per dependant

Handicapped Parent Relief

YA 2010 to YA 2014

From YA 2015

Taxpayer Stays with Dependant

$11,000 per dependant

$14,000 per dependant

Taxpayer Does Not Stay with Dependant

$8,000 per dependant

$10,000 per dependant

Can I claim other Reliefs on the Same Dependant?

In certain situations you may claim either Parent Relief and or Handicapped Parent Relief on the same dependant.

If you are a working mother who is married, divorced or widowed, you may claim Parent Relief and or Handicapped Parent Relief and Grandparent caregiver relief on the same dependant provided you have satisfied the qualifying conditions.

Can I claim Relief on Up to Two Dependants?

You may claim Parent Relief and or Handicapped Parent Relief for up to two dependants. If you have claimed Parent Relief and or Handicapped Parent Relief on both your parents, you will not be able to claim the relief on your parents-in-law.

Claiming Parent Relief on two dependants

For example Mr Chua has satisfied all the conditions for Parent Relief. He claimed Parent Relief for both his parents for YA 2016.

He also supported his parents-in-law in 2015. Since he had already claimed Parent Relief for his parents (two dependants), he can no longer claim Parent Relief for his in-laws.

Can I claim Relief on a Deceased Parent?

You can still claim the full amount of relief even when the dependant has passed away in the previous year provided you satisfied all the conditions stated above.

Claiming Parent Relief on a deceased parent

Mr Ton has satisfied all the conditions for Parent Relief. His father who lived with him in the same household passed away on 1 Nov 2015.

Mr Ton can claim Parent Relief of $9,000 for YA 2016.

Sharing of Parent Relief from YA 2015 Onwards

If more than one individual is caring for the same dependant and meets the qualifying conditions, the parent relief can be shared between the claimants. This has to be based on an agreed apportionment by the individual claimants.

Sharing of parent relief

Your father who has no income lives with your two sisters and all three of you care for him. You and your sisters can share the claim equally or based on the agreed amount.

Sharing of handicapped parent relief.

Josh and his wife maintain his mother who is handicapped. They are not staying with her. They can share the handicapped parent relief equally or based on the agreed amount.

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