A Budget 2022 policy document
Introduced in 2012, the permanent GST Voucher scheme supports lower-income Singaporeans. Budget 2022 added S&CC rebates as a permanent fourth component, increased the Cash assessable-income threshold from S$28,000 to S$34,000 and announced higher Cash amounts over two years. It described continuing support beyond the transitional Assurance Package: full GST offsets for many retiree households in one- to four-room flats and roughly half of annual GST for low-income households without elderly members. The dated figures below describe that announcement, not current-year benefit entitlements.
Cash eligibility in 2022
The recipient had to be a Singapore citizen living in Singapore, aged at least 21 in 2022, with YA2021 assessable income (2020 earnings) not above S$34,000, NRIC residence annual value at 31 December 2021 not above S$21,000 and no more than one property. Assessable income includes taxable employment, trade/business/profession and rent. The government used income and property as practical means/wealth indicators. Citizens overseas did not qualify; residential address changes were to be reported within 28 days.
Cash tiers and the year of income used
The lower annual-value tier is at or below S$13,000; the upper is above S$13,000 through S$21,000. All eligible 2022 recipients received S$100 above the old tier amount; the lower tier was announced to rise another S$100 in 2023. The 2022 test uses YA2021 income and the 2023 test uses YA2022. Ownership of more than one property excludes Cash regardless of the residence’s annual value.
| Period | AV ≤13,000 (S$) | 13,000 < AV ≤21,000 (S$) |
|---|---|---|
| Before enhancement | 300 | 150 |
| 2022 | 400 | 250 |
| From 2023, as announced in this document | 500 | 250 |
Cash notification, sign-up and payment
Eligible citizens were notified in July 2022 through Singpass, SMS or letter. Previously signed-up recipients were paid in August 2022; first-time recipients were invited to sign up, with a 30 April 2023 deadline. PayNow-NRIC was the default for linked accounts; PayNow-mobile was not accepted because mobile numbers can change and are not unique identity proxies. Those with a previously supplied bank account but no PayNow-NRIC received later bank transfer. New 2022 citizens were told to contact contactus@gstvoucher.gov.sg after July launch; people turning 21 in 2022 were invited in July. These deadlines are historical.
MediSave eligibility and amounts
The 2022 top-up required a Singapore citizen residing locally, age at least 65 in 2022, the same S$21,000 annual-value ceiling at 31 December 2021 and no more than one property. The guide does not add the Cash income test to this component. Eligible citizens were notified in July 2022. The age and annual-value tiers are below; enquiries on Cash/MediSave were directed to the GST Voucher website.
| Age in 2022 | AV ≤13,000 (S$) | 13,000 < AV ≤21,000 (S$) |
|---|---|---|
| 65–74 | 250 | 150 |
| 75–84 | 350 | 250 |
| 85 and over | 450 | 350 |
U-Save eligibility and automatic credit
Only HDB households qualify. An owner-occupied or partly rented owner-occupied flat must have at least one citizen owner/occupier; an entirely rented flat must have at least one citizen tenant. Immediate family members living together must not own or have an interest in more than one property. No sign-up was required. Quarterly bill inserts notified households and the rebate went directly to their SP Services utility account in April, July and October 2022 and January 2023.
The complete FY2022 U-Save allocation
Each April/July/October figure combines regular U-Save with an equal Household Support Package amount; January combines regular U-Save with equal Assurance Package U-Save. The table gives their combined quarter totals. The document announced quarterly AP U-Save from January 2023 to January 2026. Unused rebates roll forward against future utilities and cannot be cashed out or spent on other expenses.
| Flat type | Apr 2022 S$ | Jul 2022 S$ | Oct 2022 S$ | Jan 2023 S$ | FY total S$ |
|---|---|---|---|---|---|
| 1–2 room | 190 | 190 | 190 | 190 | 760 |
| 3 room | 170 | 170 | 170 | 170 | 680 |
| 4 room | 150 | 150 | 150 | 150 | 600 |
| 5 room | 130 | 130 | 130 | 130 | 520 |
| Executive/multi-generation | 110 | 110 | 110 | 110 | 440 |
S&CC eligibility differs from U-Save
Town council service/conservancy charges fund estate maintenance and upgrading and vary by council. The rebate offsets the monthly charge directly, with reduced charge rates available to households with a citizen occupier. Households with a member owning/having an interest in a private property or having rented out the entire flat do not qualify for the S&CC rebate. Do not carry over the U-Save rule for whole-flat tenants as if the components had identical tests.
All FY2022 S&CC rebate months
Amounts are months of charges rather than cash dollars, credited against the corresponding month’s S&CC bill. The complete four-quarter schedule totals 1.5–3.5 months. The HDB enquiry path given is My HDBPage, My Flat, Purchased Flat/Rental Flat, S&CC Rebate, Feedback; questions about the charge itself go to the relevant town council.
| Flat type | Apr | Jul | Oct | Jan | Total months |
|---|---|---|---|---|---|
| 1–2 room | 1 | 1 | 1 | 0.5 | 3.5 |
| 3–4 room | 1 | 0.5 | 0.5 | 0.5 | 2.5 |
| 5 room | 0.5 | 0.5 | 0.5 | 0.5 | 2.0 |
| Executive/multi-generation | 0.5 | 0.5 | 0.5 | 0 | 1.5 |
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗