You can claim this relief in the Year of Assessment 2021 if you have supported your physically* or mentally^ handicapped siblings or siblings-in-law who lived in Singapore in 2020.
*Physical handicap – The doctor certifies that your brother/sister requires assistance in any one of the following six Activities of Daily Living (ADLs): (1) Washing or Bathing, (2) Dressing, (3) Feeding, (4) Toileting, (5) Transferring and (6) Mobility
^Mental handicap – The doctor certifies that your brother/sister is impaired in any one of the following three areas of activities: (1) Self Care and Activities of Daily Living, (2) Compliance to Psychiatric Treatment and (3) Education or Work
"Living in Singapore" means that the dependant is 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 stays in Singapore for a period of at least 8 months in 2020, he/ she will be regarded as living in Singapore.
To qualify for the relief, your handicapped sibling or sibling-in-law must have lived with you in the same household in 2020 or you must have incurred $2,000 or more in supporting him/her in 2020.
You cannot claim this relief if someone else has claimed any other reliefs on the same sibling or sibling-in-law. For example, if your father has claimed Handicapped Child Relief on your handicapped brother, you and your other siblings cannot claim Handicapped Brother Relief on him.
Note: If you no longer satisfy the conditions for Handicapped Brother/Sister Relief (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.