Tax reliefs serve as a sign of recognition for individuals' efforts. They are not intended to compensate taxpayers for expenses incurred. The Government appreciates that many Singaporeans are affected by the economic downturn. We have therefore decided to grant a 5% tax rebate to all taxpayers as part of the off-budget package. This is on top of the 10% tax rebate already announced in the 2001 Budget Statement. For 2002, taxpayers will receive a 10% tax rebate.