Forum: Why exclude sons waiting for enlistment from Qualifying Child Relief ?

Parents can claim Qualifying Child Relief (QCR) for each child who is below 16 years old or studying full-time at any university, college or other educational institution, and who did not have an annual income exceeding $4,000.

My son completed his studies in December 2019, and enlisted for national service in July last year. This meant that he was not eligible under the above criteria due to factors out of his control.

Many male Singaporeans have to wait for some time after completing their studies until they enlist. During this period, their parents have to support them.

So why are these parents not able to claim QCR?

I hope the criteria used by the Inland Revenue Authority of Singapore for QCR can be reviewed to consider parents in this position.

Sunil Kumar Ragnath