Tuesday, February 5, 2013

Accelerated Depreciation Allowance for Noise Control

If you haven't know yet, 

Employers may apply for the Accelerated Depreciation Allowance for Noise Control, a tax incentive scheme to recover the cost of implementing noise control measures in a one-year period.
The scheme covers the following:
  1. Low-decibel machines, equipment or systems with in-built noise control features such as:
    1. Concrete crusher or splitter;
    2. Plastic granulator or crusher;
    3. Automatic sawing machine;
    4. Metal press or stamping machine;
    5. Machine with active noise control feature;
    6. Laser cutting machine;
    7. Pressure blast machine;
    8. Remote controlled demolition machine; or
    9. Any other machine, equipment or system certified by PSB Corporation or the National University of Singapore;
  2. Noise control devices to supplement any new or existing machine, equipment or system, such as:
    1. Acoustic enclosure;
    2. Acoustic silencer or muffler;
    3. Vibration absorption, isolation or damping device; or
    4. Active noise control device; or
  3. Engineering noise control measures for any existing machine, equipment or process, such as:
    1. Detachable personnel acoustic enclosure;
    2. Acoustic barrier or shield;
    3. Acoustic absorption device to reduce noise reverberation; or
    4. Modification to minimise noise emission.
    * Please note that the above list is not exhaustive and is subject to change.
    You can refer to the Income Tax Act, Chapter 134, Sections 7 and 19(A) at Singapore Statutes Online. for more details on the scheme’s legislation.

    To learn more what is requirement to qualify for click How to Qualify

Workplace Safety And Health Resources|Workplace Safety And Health Blog|: How to Apply -Accelerated Depreciation Allowance f...

Workplace Safety And Health Resources|Workplace Safety And Health Blog|: How to Apply -Accelerated Depreciation Allowance f...: How to Apply Step 1 Engage a Certifying Agency to: Conduct noise assessment; Compile an Evaluation Report certifyi...

How to Apply -Accelerated Depreciation Allowance for Noise Control

How to Apply

Step 1

Engage a Certifying Agency to:
  • Conduct noise assessment;
  • Compile an Evaluation Report certifying that the applicant qualifies for the scheme; and
  • Prepare the Application/Certification Form.
To facilitate the preparation of the Application/Certification Form, applicants should submit the Applicant's Particulars Form to the Certifying Agency.

Step 2

Submit these documents to the Ministry of Manpower's Occupational Safety and Health Division (OSHD):
  • A copy of the Application/Certification Form;
  • A copy of the Evaluation Report;
  • Layout plan; and/or
  • Product brochures/illustrations.
Please ensure that the required documents are duly completed. Incomplete or incorrect applications will be rejected.

Step 3

Upon approval by OSHD, submit these documents to the Inland Revenue Authority of Singapore along with the tax returns:
  • Application/Certification Form;
  • Evaluation Report; and/or
  • Relevant supporting documents e.g. receipts.

Workplace Safety And Health Resources|Workplace Safety And Health Blog|: Accelerated Depreciation Allowance for Noise Contr...

Workplace Safety And Health Resources|Workplace Safety And Health Blog|: Accelerated Depreciation Allowance for Noise Contr...: How to Qualify In order to qualify for the accelerated depreciation allowance, the implemented noise control measures (e.g. ...

Workplace Safety And Health Resources|Workplace Safety And Health Blog|: Accelerated Depreciation Allowance for Noise Contr...

Workplace Safety And Health Resources|Workplace Safety And Health Blog|: Accelerated Depreciation Allowance for Noise Contr...: If you haven't know yet,  you can claim tax incentive for noise control improvement projects undertaken on your existing machinery/equipmen...

Accelerated Depreciation Allowance for Noise Control - How to Qualify

How to Qualify

In order to qualify for the accelerated depreciation allowance, the implemented noise control measures (e.g. machines, equipment, systems or devices) must:
  • Be new (used or reconditioned items are not eligible);
  • Belong to the applicant (rented items are not eligible);
  • Not carry other health risks e.g. excessive chemical exposure; and
  • Not have received financial grants from other Government agencies.
The measures should also reduce the noise levels at the actual work location on a normal workday to 82 dB(A) or less. The reading should take into account not just the noise generated by the implemented measures but also any noise caused by other sources in the vicinity, as well as at the workplace location itself, both indoors and outdoors.
A Certifying Agency must be engaged to take the readings.
The noise level readings will be taken as follows:
  • For machines, equipment or systems with in-built noise control features:

    The reading should be taken either from 1m away or at the operator's location, whichever is nearer; or
  • For machines, equipment, systems or processes with noise control devices or measures installed/implemented:

    Readings should be taken both before and after installation/implementation, while all other acoustic conditions remain the same. The reading should be above 85 dB(A) before installation/implementation.

    The readings should be taken either from 1m away or at the operator's location, whichever is nearer. An exception to this is when enclosures/sound barriers have been installed, in which case, the readings should be made at the boundary of the enclosure/barrier. Workers who enter the enclosure/barrier must also be adequately protected from the noise.
To ensure the effectiveness of the noise control measures implemented, a competent noise control agency or consultant should be engaged.