To claim this relief in the Year of Assessment 2021, you must meet all the following conditions:
1. You are a working mother who is married, divorced or widowed.
2. Your parent, grandparent, parent-in-law or grandparent-in-law (including that of ex-spouse) was:
- living in Singapore in 2020. "Living in Singapore" means that the dependant was staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation) in 2020. In the case of a foreign dependant, generally, if he/ she stayed in Singapore for a period of at least 8 months in 2020, he/ she will be regarded as living in Singapore;
- looking after any of your:
children who is a Singapore citizen aged 12
and below in 2020; or
*unmarried handicapped children who is a Singapore
citizen in 2020; and
- not working or carrying on any trade, business, profession, vocation in 2020.
3. No one else has claimed GCR on the same caregiver. The caregiver may be the subject of relief claims, other than GCR (e.g. Parent Relief, Spouse Relief).
*From the Year of Assessment 2020, the qualifying
condition that the child is 12 years old and below no longer apply to unmarried
handicapped children who are Singapore citizens.
Your sister has already claimed GCR on your mother. You cannot claim GCR on your mother.
You can consider claiming Parent Relief on your mother if you meet the qualifying conditions.
You have claimed Parent Relief for your mother who is taking care of your children. You can also claim GCR on your mother if you meet the qualifying conditions.
Your father has claimed Spouse Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions.
Your sister has claimed Parent Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions.