Different payments have different treatments
The three-page source covers historical driver assistance from 2020–2022. Government pandemic relief, operator-funded support, rebates reducing expenses and the August 2022 payout must be separated. Being received through an operator or e-wallet does not make every payment have the same tax result.
SRF and government CDRF
Government SRF provided eligible active drivers S$300 per vehicle monthly or S$10 daily from February through December 2020, exempt in YA 2021. Government-funded CDRF received in 2021 was exempt in YA 2022. These are specified pandemic exemptions for those periods, not a blanket exemption for all later driver support.
Additional operator support in 2020–2021
Claim actual rental charged after reductions. Additional monetary payments or e-wallet credits from operators are additional taxable income. The source refers to actual-expense or 60% fixed-ratio claims for YAs 2021 and 2022; do not treat operator-funded support as the government CDRF merely because both helped during the pandemic.
Road-tax and petrol-duty rebates
RTR applied to petrol/petrol-hybrid vehicles from 1 August 2021 through 31 July 2022, with operators/lessors encouraged to pass savings to drivers. APDR was S$360 for eligible active petrol/petrol-hybrid PHC/taxi drivers in 2021, paid through operators or directly by LTA to own-taxi drivers. Reduced rental means claiming actual reduced rent; cash/e-wallet rebates reduce expense claims rather than driving revenue.
Complete actual-expense example
2021 driving revenue S$20,900; gross rental S$12,000; other costs S$1,000; RTR S$100 and APDR S$360. A taxi rental reduction gives net rent S$11,540 plus S$1,000 = S$12,540. A PHC driver with rebates credited separately claims S$12,000 plus S$1,000 minus S$100 minus S$360 = S$12,540. The presentation differs, not the total. Under 60% FEDR, S$20,900 × 60% also equals S$12,540; do not add rebates to driving income before multiplying.
August 2022 S$150 payout
The one-off operating-cost relief went to eligible taxi main hirers and PHC drivers through operators. For reduced rental, claim the actual rental charged. E-wallet credits are additional taxable income. This source therefore treats the S$150 credit differently from RTR/APDR expense reductions; grouping all three as identical would be incorrect.
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 ↗