Enhancing of Parent and Handicapped Parent Reliefs

With effect from YA 2015, the quantum of parent and handicapped parent relief will be increased as shown in the table below.

In addition, the relief can be shared according to the claimants’ agreed proportion or otherwise the IRAS will apportion equally among all the claimants.

Type of Relief

Current

Up to YA 2014 (SGD)

Proposed

With effect from YA 2015 (SGD)

Parent Relief (individual staying with dependant) $7,000 $9,000
Parent Relief (individual not staying with dependant) $4,500 $5,500
Handicapped Parent Relief (individual staying with
dependant)
$11,000 $14,000
Handicapped Parent Relief (individual not staying with
dependant)
$8,000 $10,000

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