The Inland Revenue Authority of Singapore (IRAS) is conducting a public consultation exercise to gather views from members of the public on how parent relief should be allowed. The exercise will run from 13 Jun to 26 Jul 2013.

Background

The 'parent/handicapped parent relief' is given as a gesture to recognise individuals who put effort and resources into looking after their or their spouses’ elderly parent(s).
Currently, only one taxpayer can claim parent relief on his/her elderly parent. The relief amount is fixed for each elderly parent being supported.

If an elderly parent is supported by several family members, for example, children, sons and daughters-in-law, these family members can decide among themselves who should be the one to claim the parent relief for a particular Year of Assessment (YA). They may also take turns to claim the parent relief.

You are invited to Share Your Views on IRAS’ Proposals

IRAS would like to invite the public to share their views on how the parent relief should be allowed in the following scenarios:

1. Where taxpayers are unable to agree among themselves who should claim the parent relief
2. Where taxpayers are unable to agree on how the relief may be apportioned among themselves
3. Where the elderly parent has indicated the parent relief be given to a particular taxpayer when family members are unable to agree on how the relief may be apportioned

Consultation Details

IRAS welcomes feedback from the public. The consultation paper detailing the current claim guidelines and the above proposals can be found on the IRAS website and the Government’s consultation portal, REACH.

The public has until 26 Jul 2013 to send their feedback to IRAS via:

1. Email:  [email protected]
2. Post: Comptroller of Income Tax
   Inland Revenue Authority of Singapore
   Tax Policy & Ruling Branch
   55 Newton Road
   Revenue House
   Singapore 307987

Inland Revenue Authority of Singapore