This rebate was a one-off measure tied to Singapore’s SG50 Jubilee celebrations and applied only to Year of Assessment 2015. It is not a recurring or current benefit — always check the IRAS website for whether any personal tax rebate applies to the current Year of Assessment.
As part of the SG50 Jubilee celebration, all tax resident individuals received an income tax rebate of 50% of tax payable, up to a cap of $1,000, for the Year of Assessment 2015. The cap was set at $1,000 to ensure that the benefit went mainly to the middle and upper-middle income groups.
The 50% tax rebate was calculated based on the tax payable after double taxation relief (DTR) and other credits, but before the set-off of the Parenthood Tax Rebate.
Tax residents didn’t need to apply for this rebate — IRAS computed it automatically for all tax residents.
Reference
Personal Income Tax Rebate — IRAS