TAX REBATES FOR SUPPORTING DISABLED PERSONS

Dr Kanwaljit Soin asked the Minister for Finance how many taxpayers claimed a tax rebate each year from 1992 to 1994 for supporting a disabled person.

Dr Richard Hu Tsu Tau: The number of persons who have been allowed a tax deduction for maintaining a disabled person is as follows: Table 1 Year of Assessment 1992 1993 1994 Disabled spouse 258 346 303 Disabled children 2,462 2,715 2,313 Disabled siblings 4,160 4,660 4,359 _____ _____ _____ Total 6,880 7,721 6,975 _____ _____ _____

The figures in Table 1 do not include those who have been allowed a tax deduction for maintaining a disabled parent or grandparent. This is because the aged parent relief is given based on either disability or age or both. The Inland Revenue Authority of Singapore is unable to separate out only those who maintained a disabled parent or grandparent. For information, the number of persons who have been allowed a tax deduction for maintaining a parent or grandparent is as follows: Table 2 Year of Assessment 1992 1993 1994 Parent or grandparent 145,861 157,875 137,490