Parent reliefYou may claim this relief if you supported your or your spouse's parents, grandparents and great grandparents in the previous year. You must satisfy ALL of the following conditions: * The dependant must be living in Singapore in the previous year * The dependant lived in your household. If the dependant lived in a separate household in Singapore in the previous year, you must incur $2,000 or more in supporting him/her * The dependant is 55 years of age or above in the previous year. If not, he/she must be physically or mentally disabled * The dependant does not have income (e.g. salary or tax exempt income such as bank interest, dividend and pension) exceeding $2,000 in the previous year * No one else is claiming this relief or any other relief except grandparent caregiver relief on the dependant. With effect from Year of Assessment (YA) 2010 onwards, the income threshold for ‘parent relief' has increased from $2,000 to $4,000.