Sibling Relief (Disability) is given to recognise individuals supporting their siblings and siblings-in-law with disability.
On this page:
Qualifying for relief
To claim Sibling Relief (Disability) in the Year of Assessment 2024, you must satisfy all these conditions in 2023:
- The dependant is physically disabled^ or mentally impaired# ; and
- Your dependant was:
a. living with you in the same household in Singapore*; or
b. living in a separate household in Singapore and you have incurred $2,000 or more in supporting him/her.
*"Living in Singapore" means that the dependant was staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation) in 2023. In the case of a foreign dependant, generally, if he/she stayed in Singapore for a period of at least 8 months in 2023.
^ Physical disability– 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 impairment– 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
You will not be able to claim for Sibling Relief (Disability) if someone else has claimed any other reliefs on the same sibling or sibling-in-law. For example, if your father has claimed Child Relief (Disability) on your brother with disability, you and your other siblings will not be able to claim Sibling Relief (Disability) on him.
Amount of relief
You may claim $5,500 for each sibling or sibling-in-law with disability.
If you supported the same sibling or sibling-in-law with disability with other claimants, all of you may share this relief based on an agreed apportionment.
How to claim
e-Filing
Is this the first time you are claiming the relief?
| Yes | No |
|---|---|
| If the relief has been allowed to you last year, the amount will be pre-filled and granted to you automatically this year. Follow the steps on the left if you need to make any changes to your relief. |
Paper filing
Is this the first time you are claiming the relief?
| Yes | No |
|---|---|
Form B1 & B
| Form B1 & B Complete the item on “Sibling Relief (Disability)”. |
First-time Sibling Relief (Disability) claims
Sibling Relief (Disability) may be allowed if:
| S/N | Eligibility | Details |
|---|---|---|
1. | The doctor certifies that your brother/sister requires assistance in any one of the 6 Activities of Daily Living for physical disability*; or * (1) Washing or Bathing, (2) Dressing, (3) Feeding, (4) Toileting, (5) Transferring and (6) Mobility | Making first-time claim If you are claiming Sibling Relief (Disability) for the first time, please email us the:
|
2. | The doctor certifies that your brother/sister is impaired in any one of the 3 areas of activities for mental impairment^. ^ (1) Self Care and Activities of Daily Living, (2) Compliance to Psychiatric Treatment and (3) Education or Work |
If you no longer satisfy the conditions for Sibling Relief (Disability) (e.g. your brother/sister recovers from his/her condition), please withdraw the claim from your Income Tax Return if the relief has been auto-included for you as per your previous year’s assessment.
FAQs
I have filed my Income Tax Return. What should I do if I have forgotten to claim, or need to amend my claim for Sibling Relief (Disability)?
1. If you e-Filed your Income Tax Return
Please 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.
2. If you filed a paper Income Tax Return or are unable to re-file online
Please email us:
a. your request to claim or revise the relief;
b. the name and identification number of your sibling/sibling-in-law with disability;
c. the amount of relief that you wish to claim or revise; and
d. your confirmation that you have met the qualifying conditions.
3. First-time Sibling Relief (Disability) claims
Please refer to the information provided under the topic on “First-time Sibling Relief (Disability) claims”.
I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for Sibling Relief (Disability)?
Please file an amendment using the “Amend Tax Bill” digital service at myTax Portal within 30 days from the date of your tax bill.
If you are unable to use the digital service, you may email us:
- your request to claim or revise the relief;
- the name and identification number of your sibling/sibling-in-law with disability;
- the amount of relief that you wish to claim or revise; and
- your confirmation that you have met the qualifying conditions.
You may also withdraw your relief by emailing us:
- your request to withdraw the relief; and
- the name and identification number of your sibling/sibling-in-law with disability.
First-time Sibling Relief (Disability) claims
Please refer to the information provided under the topic on “First-time Sibling Relief (Disability) claims”.