Singapore legislation
Regulation 2
of Income Tax (Remission — Workfare Skills Support (Level-Up) Full Time Training Allowance) Order 2026
Regulation 2
Remission of tax for Workfare Skills Support (Level‑Up) Full Time Training Allowance
Subregulation 1
Tax payable by an individual on a payment known as the Workfare Skills Support (Level‑Up) Full Time Training Allowance, received by him or her under the public scheme known as the Workfare Skills Support (Level‑Up) scheme for attending a course is wholly remitted in a case where —
the course is specified on, or specified on an Internet website that is accessible from, the WSS (LU) website as a course that is eligible for the payment; and
the individual attends the course on or before 23 June 2026.
Subregulation 2
In this paragraph, “WSS (LU) website” means —
https://go.gov.sg/wss‑level‑up‑courses‑ft; or
https://go.gov.sg/wss‑level‑up‑tas.