Adequacy of Existing Disability-related Tax Reliefs

Mr Victor Lye asked the Prime Minister and Minister for Finance (a) whether the Ministry has assessed the adequacy of existing disability-related tax reliefs in addressing the recurring long-term costs incurred by persons with severe permanent disabilities and by their caregivers; and (b) whether there are plans to review the current framework.

Disability-related tax reliefs encourage persons with disabilities to remain employed and recognise the efforts of individuals caring for dependants with disabilities. They are part of a broader suite of support measures for persons with disabilities and their caregivers, which include strengthened support for long-term care services, as well as enhanced disability grants. In 2025, the Government enhanced subsidies for long-term care services and grants, such as the Home Caregiving Grant, the Assistive Technology Fund and the Enabling Transport Subsidy.

The Government regularly reviews our disability support measures. The Inter-Agency Taskforce on Assurance for Families with Persons with Disabilities, led by the Ministry of Social and Family Development, is examining ways to holistically improve support for persons with disabilities and their caregivers across life stages, including affordability of disability services. The Taskforce is expected to announce its recommendations later this year.