Last Updated on June 26, 2023 by Parentology
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Caring for family members with disabilities is a noble act, and in Singapore, such efforts are duly recognized through the Handicapped Brother/Sister Relief. This relief is designed to acknowledge individuals who selflessly support their siblings and siblings-in-law with disabilities.
If you have been caring for a handicapped sibling, this comprehensive article provides valuable information on the relief and the qualifying conditions. Discover how this relief can benefit you and ensure you are aware of all the necessary details to claim it.
Qualifying for the relief
To qualify for the Handicapped Brother/Sister Relief in the Year of Assessment 2022, you will have to support your siblings or siblings-in-law and satisfy all the conditions below in 2021:
| S/N | Qualifying Conditions |
| 1 | The dependant was living with you in the same household in Singapore.
If the dependant is living in a separate household in Singapore, you must have incurred $2,000 or more in supporting him/her. |
| 2 | The dependant is physically^ or mentally disabled#.
^ Physical handicap – The doctor certifies that your brother/sister requires assistance in any one of the following 6 Activities of Daily Living: (1) Washing or Bathing, (2) Dressing, (3) Feeding, (4) Toileting, (5) Transferring and (6) Mobility
# Mental handicap – The doctor certifies that your brother/sister is impaired in any one of the following 3 areas of activities: (1) Self Care and Activities of Daily Living, (2) Compliance to Psychiatric Treatment and (3) Education or Work |
Source: IRAS
The relief can only be claimed by one person. If someone in your family has claimed any other reliefs on the same sibling or sibling-in-law, you will not be eligible even if you fulfil the conditions above.
Amount of relief
The amount of relief you are entitled to is $5,500 for each handicapped sibling or sibling-in-law. In the case that other claimants supported the same individual, you will have to share this relief based on an agreed apportionment.
You will no longer qualify for relief once your handicapped brother/sister recovers from his/her condition. This means that a withdrawal of the claim from your Income Tax Return is needed if the relief has been auto-included for you as per your previous year’s assessment.
Claiming Handicapped brother/ sister relief by e-Filing and Paper filing
The process varies depending on whether it is your first time claiming the rebate.
E-Filing
| 1st Time |
|
| Subsequent Claim | If the relief was allowed to you last year, the amount will be pre-filled and granted to you automatically this year. |
Source: IRAS
Paper Filing
| 1st Time | Form B1 & B
● Complete the item on “Handicapped Brother/Sister Relief”. ● Complete the particulars of your sibling/sibling-in-law in Appendix 2. ● Email us the completed Handicapped-Related Tax Relief form |
| Subsequent Claim | Form B1 & B
Complete the item on “Handicapped Brother/Sister Relief”. |
Source: IRAS
Amending claim for Handicapped Brother/Sister Relief
In the event, you forget to claim or need to make amendments to your claim for Handicapped Brother/Sister Relief, it depends on whether you claimed by e-filing, or you filed a paper income tax return.
If you e-Filed your Income Tax Return
You will need to re-file within 7 days of your previous submission or by 18 Apr, whichever is earlier. You will only be able to re-file once. When you re-file, you must include all your income details, expenses, donations, and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.
If you filed a paper Income Tax Return or are unable to re-file online
Please email IRAS:
- your request to claim or revise the relief;
- the name and identification number of your handicapped sibling/sibling-in-law;
- the amount of relief that you wish to claim or revise; and
- your confirmation that you have met the qualifying conditions.
If it is the first-time claiming Handicapped Brother/Sister Relief
If this is your first time claiming this relief, you will have to email IRAS the completed Handicapped-Related Tax Relief form.
Amending claim for GCR
You will need to file an amendment using the “Object to Assessment” digital service at myTax Portal within 30 days from the date of your tax bill.
If you are unable to do so, you can email IRAS:
- your request to claim or revise the relief;
- the name and identification number of your handicapped sibling/sibling-in-law;
- the amount of relief that you wish to claim or revise; and
- your confirmation that you have met the qualifying conditions.
If you would like to withdraw your relief, you can also email IRAS:
- your request to withdraw the relief; and
- the name and identification number of your handicapped sibling/sibling-in-law.
In the case of sharing or transferring the relief to someone else
To share or transfer the relief to someone else, you and the person will have to file an amendment using the “Objection to Assessment” digital service at myTax Portal within 30 days from the date of the tax bills.
If you are not able to use the digital service, you may email IRAS:
- your request to revise the relief;
- the name and identification number of your handicapped sister;
- the amount of relief that you wish to withdraw/your brother wishes to claim; and
- the confirmation that your brother has met the qualifying conditions.
We are here to help!
It is commendable to support your family no matter the circumstances, and some may argue that it is just unconditional love. Either way, alleviating financial expenses can go a long way.
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