Tax Incentives Scheme for Chemical Hazards Control

Who qualifies

• Organisation types: Explicitly open to all entity types.
• The equipment or systems must be new, belong to the applicant and not cause other health risks.
• The equipment or systems must not have received financial grants from other Government agencies.
• The concentration of toxic substances given off by the implemented control measures should be under 50% of the permissible exposure level (PEL) specified in the Workplace Safety and Health (General Provisions) Regulations, First Schedule.
• For existing machines or processes: where initial concentration was above 50% of the PEL it must fall below 50%; where it was already below 50% it must fall below 10%. A third measurement is required if a reading is more than half the target value, and the average of the second and third is used.
• Measurements must be taken over at least half a work-shift, from either 1 metre away or the operator's position, whichever is nearer.
• Only equipment purchased or installed after 1 Jan 1998 qualifies for the tax incentive (FAQ).
• Assessment of exposure levels should be conducted within one year before application (FAQ).
• A certifying agency must take the required measurements and prepare an Evaluation Report.

What it funds

• Meeting regulatory, licensing or standards requirements
• Energy efficiency, decarbonisation, green certification, waste reduction

Costs covered: Hardware, machinery, IT equipment; Third-party consultant or professional service fees; Audit, testing, certification, standards fees.

Payment: Delivered as a tax deduction, allowance or credit.

How to apply

Hire a certifying agency to measure toxic substances, compile the Evaluation Report and prepare the application or certification form. Submit the applicant's particulars form to the certifying agency, then submit the named documents to MOM's Occupational Safety and Health Division. After OSHD approval, submit the application or certification form, Evaluation Report and relevant supporting documents to IRAS when filing taxes.

1. Hire a certifying agency.
2. Have the agency measure the concentration of toxic substances, compile an Evaluation Report and prepare the application or certification form.
3. Submit the applicant's particulars form to the certifying agency.
4. Submit the application or certification form, Evaluation Report, layout plan and product brochures or illustrations to OSHD.
5. After OSHD approval, submit the application or certification form, Evaluation Report and relevant supporting documents such as receipts to IRAS when filing taxes.

Before applying

• The control measures must satisfy the new, owned, non-duplicative-grant and exposure conditions stated by MOM.

Documents

• Applicant's particulars form — Submitted to the certifying agency.
• Application or certification form — Prepared by the certifying agency and submitted to OSHD and later IRAS.
• Evaluation Report — Prepared by the certifying agency.
• Layout plan — Submitted to OSHD.
• Product brochures or illustrations — Submitted to OSHD.

Claiming support

After OSHD approval, submit the application or certification form, Evaluation Report and relevant supporting documents such as receipts to IRAS when filing taxes to claim the tax incentive.

When filing your taxes

Contact: TUV SUD PSB Pte Ltd, fhb.sg@tuvsud.com

Application window: The tax incentive covers the cost of implementing chemical hazard control measures in a 1-year period; no application closing date is stated.