Enhancing of Handicapped Dependant Reliefs

With effect from YA 2015, the amount of handicapped spouse, handicapped sibling and handicapped child reliefs will be increased as follows:

Type of Relief

Old

Up to YA 2014 (SGD)

New

With effect from YA 2015 (SGD)

Handicapped Spouse Relief

$3,500

$5,500

Handicapped Sibling Relief

$3,500

$5,500

Handicapped Child Relief

$5,500

$7,500