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Tax Incentives Scheme for Chemical Hazards Control

The Tax Incentives Scheme for Chemical Hazards Control is a scheme that helps companies recover the cost of implementing chemical hazard control measures.

What it covers

If you are an employer, you can apply for Tax Incentives Scheme for Chemical Hazards Control. This scheme provides tax incentives to help you recover the cost of implementing the chemical hazard control measures in a 1-year period.

How to qualify

To qualify for the accelerated depreciation allowance, you need to implement chemical hazard control measures (e.g. machines, equipment, systems or devices). If you need assistance, you could engage a consultant to help you in your implementation.

The equipment or systems must:

  • Be new (used or reconditioned items don’t qualify).
  • Belong to you (rented items don’t qualify).
  • Not cause other health risks e.g. emit excessive noise.
  • Not have received financial grants from other Government agencies.

The concentration of toxic substances given off by the implemented chemical hazard control measures should be under 50% of the permissible exposure level (PEL), as specified in the Workplace Safety and Health (General Provisions) Regulations, First Schedule.

Measurements required

For existing machines, equipment, systems or processes with chemical hazard control devices or measures installed or implemented, the concentration of toxic substances should be as follows:

If initial concentration is Concentration of toxic substances should be
Above 50% of the PEL Below 50% of the PEL
Below 50% of the PEL Below 10% of the PEL

If the concentration of toxic substances is more than half the value of the above concentrations, then a third measurement must be taken. You will use the average of the second and third measurements.

You need to engage a certifying agency certifying agency to take the measurements. The measurements should be taken as follows:

  • Over at least half a work-shift.
  • From either 1 metre away or at the operator’s position, whichever is nearer.

How to apply

To apply for the scheme:

  1. Hire a certifying agency to:
    • Measure the concentration of toxic substances in the air.
    • Compile an Evaluation Report certifying that the applicant qualifies for the scheme.
    • Prepare the application or certification form.
  2. Submit the applicant’s particulars form to the certifying agency to help them prepare the application or certification form.
  3. Submit these documents to MOM’s Occupational Safety and Health Division (OSHD):
    • A copy of the application or certification form
    • A copy of the evaluation report
    • Layout plan
    • Product brochures or illustrations
  4. Upon approval from OSHD, submit the following documents to the Inland Revenue Authority of Singapore (IRAS) when you file your taxes:
    • Application or certification form
    • Evaluation report
    • Relevant supporting documents, e.g. receipts

Refer to the Income Tax Act, Chapter 134, Sections 7 and 19(A) for more details.

Certifying agency

TUV SUD PSB Pte Ltd
15 International Business Park
TÜV SÜD @ IBP
Singapore 609937
Phone: 6778 7777, 6973 6163, 8333 6187 or 9092 3362
Email: fhb.sg@tuvsud.com

For more info