Are low-income residents of HDB executive apartments/maisonettes penalised as they get lower quantum of ERS and do not enjoy rebates on S&CC?

A Singapore Government Agency Website
Retrenchment payments are not taxable. The sum is paid for the loss of office. It is treated as a capital receipt, and therefore not taxable. This is true even when the retrenchment payments are provided for in the contract of service or collective agreements, or when the payments are computed based on the number of years of service.
However, employers often include other payments for services to be rendered, or already rendered, when paying out retrenchment benefits. Such payments are taxable.
Examples are salary in lieu of notice and gratuity for services. They are payments which the employee would have got even if he were not retrenched. In summary, retrenchment benefits as such are not taxable.
However, if other payments are also made which the employee would have got even if he were not retrenched, these portions will be taxable. The description by employers on the payouts is also irrelevant to IRAS.
They will look at the facts to determine the nature of the payment.
The Government will allow divorcees (with effect from YA2003) to continue claiming their procreation tax rebates granted before their divorce.
Currently, individuals may continue to claim any unexpired procreation tax rebates even after the death of their spouses.
There are various types of personal reliefs provided in our income tax assessment system. Some of these are general reliefs provided to individuals like the Earned Income Relief. There are also other reliefs that serve specific objectives and thus are provided only to specific group of qualifying individuals.
The foreign maid levy (FML) relief is one targeted relief meant to encourage married women to re-join the workforce after they have set up their families. This is the reason why FML relief is provided only to married working women. Therefore, we are not able to allow you to claim this relief.
However, if you have contributed to your parent's maintenance, you can qualify for the parent relief. The parent relief is given as a recognition for individuals taking care of their parents who are 55 years old or more, or are physically or mentally handicapped.
It is however not meant to compensate the individual in full for the expenses incurred in caring for his/her parents.