Income Tax – Revised e-Tax Guide on Expenses Incurred on Renovation or Refurbishment Works


On 25 Jan 2018, IRAS reissued its e-Tax Guide on “Tax Deduction for Expenses Incurred on Renovation or Refurbishment Works Done to Business Premises” pursuant to Section 14Q of the Income Tax Act (“the ITA“)

Take note the following amendments to the e-Tax Guide previously issued on 6 June 2013 have been made:

  1.   It is clarified that expenditure incurred in respect of any work carried out to a place of residence provided to or to be provided to employees does not qualify for a tax deduction under Section 14Q of the ITA.
  2. Paragraph 8.4 has been amended to include additional qualifying items allowable as a deduction under Section 14Q.

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