Commission for the Rights of Persons with Disability
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WATDS

Workplace Accessibility Tax Deduction Scheme

The Current Situation of Disabled Persons and Employment

Article 27 of the United Nations Convention on the Rights of Persons with Disabilities asserts the right of disabled persons to be accepted in the labour market and in a work environment that is open, inclusive and accessible to them. Despite the wide acknowledgement of this right, disabled persons still continue to encounter barriers in securing employment, in receiving training, and in getting promotions. Some of the barriers faced by disabled people arise from the need to effect changes to the workplace in order to render it more accessible. The aim of the Workplace Accessibility Tax Deduction Scheme is to enable employers to make the necessary changes for their disabled employees.

Legal Basis of the Workplace Accessibility Tax Deduction Scheme

This Scheme emerges from Legal Notice 428 of 2010 ‘Income Tax Act (Cap. 123), Deduction (Workplace Accessibility) Rules, 2010.

Designated Authority for this Scheme

CRPD is enabled by this Legal Notice to administer this Scheme by processing applications from employers who employ disabled people, issuing a Certificate of approval, and submitting to the Commissioner of Inland Revenue the details of approved applications.

Commencement of this Scheme

This incentive commences from 1st January 2010.

CRPD may periodically update and amend this Scheme information booklet