Grandparent Caregiver Relief Scheme

If you’re a working mother and you’re engaging your parents/grandparents/grandparents-in-laws/parents-in-law (inclusive of people in relation to your ex-spouse) to take care of your children, this relief will be given to you provided you comply with the eligibility criteria. A single or a male taxpayer will not qualify for the Grandparent Caregiver Relief.

With this relief, you can claim a relief amount of S$3,000 (maximum) on one of your grandparents/parents/parents-in-law/grandparents-in-laws.

Qualifying Conditions

In order to apply for this relief in YA 2018, you should fulfil all of the conditions that are listed below:

  • You should be a working mother who is widowed/divorced/married.
  • Your grandparent/parent-in-law/grandparent-in-law/ parent (including those concerned with your ex-spouse) was:
    • The concerned dependant was residing in Singapore on a permanent basis in 2017 excluding temporary absences like a short overseas trip. Mostly, a foreign dependant who resides in Singapore for a minimum of 8 months (in 2017) will be considered as residing in Singapore.
    • Taking care of your child (or children) who is a Singapore citizen and whose age is 12 years or below in 2017.
    • Is not operating a trade /business/vocation/profession or working in 2017.
  • Nobody else has made a GCR claim on the same caretaker. The caretaker might be eligible for other relief claims apart from GCR (example: Spouse Relief, Parent Relief, etc.)

E-Filing (Claim Steps)

If you’re making a relief claim on the caregiver for the first time:

  • You need to sign in to the “myTax Portal” using your SingPass/IRAS PIN.
  • Navigate to Individuals -> “File Form B/B1”.
  • Choose “Edit My Tax Form”.
  • Navigate to “4. Deductions, Reliefs and Parenthood Tax Rebate”.
  • Navigate to “Grandparent Caregiver”.
  • Select “Update” and key in your claim.

If it is not your first time:

In case the relief was sanctioned to you in the previous year, the relief details will be pre-populated and the relief will be approved automatically to you this year.

In case you intend to make alterations to your relief details, you need to navigate to “Grandparent Caregiver", choose “Update”, and make changes to your claim accordingly.

Paper Filing (Claim Steps)

If you’re claiming GCR for the 1st time on a caregiver, complete the following sections:

Form B:

  • On page 3, fill in item 6(d).
  • In Appendix 2, enter your dependant(s) details.

Form B1:

  • On page 2, fill in the details for item 6(d).
  • In Appendix 2, fill in your dependant(s) details.

If it is not your initial relief claim, complete the following sections:

Form B:

On page 3, you need to enter the details for item 6(d).

Form B1:

On page 2, you’ll have to enter information for item 6(d).

Other Frequently Asked Questions

Q. As my mother is taking care of my kid as well as my sister’s kids, can both of us claim for GCR?

A. No, GCR can be claimed only by one person in relation to the same caretaker.

Q. My mother (caregiver) is getting pension, will she be considered as working?

A. No, if your mother (caretaker) is getting pension, she will not be considered as working. You can make a GCR claim provided the other eligibility criteria are met.

Q. I have already made a Foreign Maid Levy Relief claim. Nevertheless, my father still assists me in taking care of my kids. So is it permitted for me to make a GCR claim on my father?

A. Yes, it is permissible to make a GCR claim on your father provided the qualifying conditions are met.

Q. My dad who is the caregiver has encountered losses due to his business operations, can I still make a GCR claim?

A. No. When your caretaker is operating a business, profession, vocation, or trade irrespective of the fact that it is making losses or profit, it will be considered as you not meeting with the required eligibility criteria for making a GCR claim.

Q. My mother assists in taking care of my sister’s kids while my dad assists me in taking care of my child. Can each of us (my sister and me) make a GCR claim on my mother and father, respectively?

A. Yes, you can make a GCR claim on your father while your sister can make a GCR claim on your mother.

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