Singapore legislation
Schedule 5
Schedule 5
Child relief
FIFTH SCHEDULESections 39(2) and (2AA), 39A and 106(1)Child relief
1. Subject to the provisions of this Schedule, the allowable deduction to an individual in respect of each of his or her eligible children is $4,000 for each child for the year of assessment 2009 or a subsequent year of assessment.2. [Deleted by Act 37 of 2014]3. No deduction is allowed in respect of any child —
whose income (excluding income to which the child is entitled as the holder of a scholarship, bursary or similar educational endowment) for the year immediately preceding the year of assessment (being the year of assessment 2009) exceeded $2,000; or
who was engaged in any employment, other than under articles or indentures, or carried on or exercised a trade, business, profession or vocation, during the year immediately preceding the year of assessment.3A. For the year of assessment 2010 or any subsequent year of assessment, no deduction is allowed in respect of any child —
who is not incapacitated by reason of physical or mental infirmity; and
who meets either or both of the following:
his or her income (excluding income to which the child is entitled as the holder of a scholarship, bursary or similar educational endowment) for the year immediately preceding the year of assessment exceeded $4,000;
he or she was engaged in any employment, other than under articles or indentures, or carried on or exercised a trade, business, profession or vocation, during the year immediately preceding the year of assessment.
4. Where more than one individual is entitled to claim a deduction in respect of the same child under paragraph 1 or the proviso to section 39(2)(e), the deduction is to be apportioned in such manner as appears to the Comptroller to be reasonable.5.—
Where a married woman, divorcee or widow maintained, in the year immediately preceding the year of assessment 2009, 2010 or 2011, a child who is a citizen of Singapore as at 31 December of that year, the following deductions are, without prejudice to any deduction allowable under paragraph 1 or proviso (v) to section 39(2)(e), allowable for that year of assessment to her only:
first eligible child 15% of her earned income;
second eligible child 20% of her earned income;
third and subsequent eligible child 25% of her earned income for each eligible child.(1A) Where a married woman, divorcee or widow maintained, in a year immediately preceding any year of assessment (being the year of assessment 2012 or any subsequent year of assessment), a child who —
is a citizen of Singapore as at 31 December of that year; or
if the child died in that year, was a citizen of Singapore on the date of his or her death,the following deductions are, without prejudice to any deduction allowable under paragraph 1 or proviso (v) to section 39(2)(e), allowable for that year of assessment to her only:
first eligible child 15% of her earned income;
second eligible child 20% of her earned income;
third and subsequent eligible child 25% of her earned income for each eligible child.(1B) For the purposes of determining whether a child is a “first eligible child”, “second eligible child” or “third and subsequent eligible child” in sub‑paragraph (1A), for the year of assessment 2022 or any subsequent year of assessment, a sibling of the child, being a sibling that is a stillborn child (whether issued from the child’s mother before, on or after 1 January 2022), is treated as if the stillborn child were an eligible child, but only if the natural mother of the stillborn child is the married woman, divorcee or widow claiming the deduction.(1C) To avoid doubt, sub‑paragraph (1B) does not imply that a stillborn child is an eligible child in respect of whom a deduction is allowable under section 39(2)(e).(2) Where more than one married woman, divorcee or widow is entitled to claim a deduction in respect of the same child under sub‑paragraph (1) or (1A), the deduction is to be allowed to one such claimant only as determined by the Comptroller (whose decision is final) having regard to the circumstances of the case, including rights of custody, care and control and level of maintenance provided by each claimant.(3) The total deductions allowable to a married woman, divorcee or widow under sub‑paragraph (1) or (1A) must not exceed 100% of her earned income for any year of assessment.6.—
[Deleted by Act 37 of 2014](2) The total deductions allowable to all individuals under paragraphs 1 and 5(1) or 5(1A) (as the case may be) and proviso (v) to section 39(2)(e) in respect of the same child must not exceed $50,000.(3) For the purpose of sub‑paragraph (2), any deduction allowable under paragraph 1 or proviso (v) to section 39(2)(e) must first be allowed before a deduction, to the extent allowable under sub‑paragraph (2), is allowed under paragraph 5.
7. In this Schedule —
“child”, in relation to an individual claiming a deduction, means a legitimate child, stepchild or child adopted in accordance with any written law relating to the adoption of children;
(aa)“stillborn child” means any child that —
issues from the child’s mother after the twenty‑second week of pregnancy; and
does not show any sign of life at any time after being completely expelled or extracted from the mother; and
where any question arises as to the ranking of any child for the purpose of any deduction to be granted under this Schedule, it is to be determined by the Comptroller whose decision is final.[37/2014; 27/2021]