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.