Tax Incentives Scheme for Noise Hazard Control

Who qualifies

• Organisation types: Explicitly open to all entity types.
• The equipment or systems must be new, belong to the applicant and not create additional health risks.
• The equipment or systems must not have received financial grants from other Government agencies.
• The measures must reduce workplace noise levels to 82 dB(A) or less; the reading must include noise made at the workplace and its vicinity, both indoors and outdoors.
• A certifying agency must take the required readings and prepare an Evaluation Report.
• 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).
• Items must be installed in factories registered with MOM; applications from non-factory establishments are considered case by case.
• For controls on existing equipment or processes, the operator's exposure must be reduced from above 85 dB(A) to 82 dB(A) or below.
• Personal dosimetry must cover at least 80% of the worker's work shift.

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 conduct a noise assessment, 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 conduct a noise assessment, 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 82 dB(A) conditions stated by MOM.

Documents

• Applicant's particulars form — Submitted to the certifying agency; the linked PDF contains Forms A(1) and A(2). Agency document ↗
• Application or certification form — Submit a copy in duplicate to MOM; Form A(1) is for new items and Form A(2) for controls on existing equipment or processes. Agency document ↗
• Evaluation Report — Prepared by the certifying agency.
• Layout plan — Must indicate the locations of measurement points.
• Product brochures or illustrations (if applicable) — The application form says to attach these if available.
• Relevant receipts and/or invoices — The application form lists these as supporting documents for the MOM submission.

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: Certifying agency: TUV SUD PSB Pte Ltd, fhb.sg@tuvsud.com, 6778 7777 / 6973 6163 / 8333 6187 / 9092 3362; MOM OSHD: mom_oshd@mom.gov.sg, 6438 5122

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