Course Fees Relief is given to encourage an individual to continuously upgrade himself so as to enhance his employability. It is targeted at those who are currently in employment or have been employed before.
This relief does not apply to polytechnic / university graduates for their polytechnic / university course fees if they have never exercised any employment or carried on any trade, profession or vocation before.
Vacation jobs or internships are not considered employment for the purpose of this relief.
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Who can claim
You can claim this relief on the fees paid, up to a maximum of $5,500 in the Year of Assessment 2013 if you have:
1. Studied any course or attended any seminar / conference leading to an approved academic, professional or vocation qualification in the year 2012;
Generally, if the course, seminar or conference leads to a recognised academic and professional qualification, it is considered an approved academic or professional qualification.
Generally, to qualify for relief on course fees incurred on acquiring any vocational qualification, the following conditions must be satisfied:
(a) the acquired skills or knowledge can be applied in a vocation or a specific area in an industry; and
(b) the course, seminar or conference provider is a Singapore registered entity i.e. registered with the Accounting & Corporate Regulatory Authority (ACRA).
You can use the online search from ACRA website, or check with the programme provider to find out if it is a Singapore registered entity.
2. Studied any course or attended any seminar / conference that is related to your current employment, trade, business, profession or vocation in the year 2012; or
3. Started a new employment, trade, business, profession or vocation in the year 2012 which is related to any course, seminar / conference that you have completed between 1 Jan 2010 and 31 Dec 2011.
You would not qualify for the relief if you have:
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How much you can claim
You can claim the actual course fees paid by you, up to a maximum of $5,500* each year regardless of the number of courses, seminars or conferences you have attended.
You can only claim relief on the portion of course fees incurred by yourself that is not paid or reimbursed by your employer or any other organisation.
Your claim should only include:
*$3,500 before the Year of Assessment 2011
For courses where full payment has been made upfront:
Course Fees Relief will be divided equally and allowed for each year throughout the duration of the course.
For example, if you have made the full payment ($9,000) of a 3-year course upfront in the year 2012, you can claim the relief of $3,000 each year in the Year of Assessment (YA) 2013, YA 2014 and YA 2015.
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When to claim
If you have studied any course, attended any seminar / conference that…
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When to claim
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1. leads to an approved academic, professional or vocation qualification in the year 2012;
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You can claim this relief in the Year of Assessment (YA) 2013 if you have paid the fees in the year 2012.
If your assessable income is $22,000 or below in the YA 2013 and you have studied the course, attended the seminar or conference in the year 2012:
You can defer and claim the relief of $5,500 once:
- In the first YA that your assessable income exceeds $22,000; or
- In YA 2014 or YA 2015 (i.e. within 2 years from YA 2013),
whichever is the earlier.
Refer to the examples below (Scenarios 1 and 2).
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2. is relevant to your current employment, trade, business, profession or vocation in the year 2012; or
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3. you have completed between 1 Jan 2010 and 31 Dec 2011 and started a new employment, trade, business, profession or vocation related to that course, seminar / conference in the year 2012.
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You can claim this relief in the Year of Assessment 2013.
Refer to the example below (Scenario 3).
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Ms Lim is a hairdresser and she takes up a part-time vocational course in tourism. Her course begins on 1 July 2008 and ends on 30 May 2010.
She continues working as a hairdresser after she has completed the course.
Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:
| Year |
Year of Assessment (YA)
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Annual Assessable Income |
Course fees paid |
Course Fees Relief |
2008
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2009
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$19,000
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$2,000
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deferred
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2009
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2010
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$20,000
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$3,000
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deferred
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2010
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2011
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$21,000
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$1,000
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deferred
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2011
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2012
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$21,500
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Nil
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deferred
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2012
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2013
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$23,000
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Nil
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$5,500
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Ms Lim is allowed to defer her claim on Course Fees Relief since her assessable income for YA 2009 to YA 2011 (i.e. during the course duration) did not exceed $22,000. She is allowed to defer her claim to YA 2012 or YA 2013.
However, as her income did not exceed $22,000 in YA 2012, she can claim the relief in YA 2013.
In YA 2013, she is entitled to claim a relief of $5,500, even though she has incurred $6,000 on course fee. This is because when a taxpayer defers a claim in Course Fees Relief, it can only be claimed once and the maximum relief allowed is $5,500.
Example 1: Deferring and resuming the course in another year
Mr Goh is an IT security executive. He resigned and studied a 2-year Master course in IT Security Management in the year 2009.
After completing his first year, he deferred his course and worked full time in the year 2010. He resumed his full time studies in the year 2011.
On completing his course, he was employed by his ex-employer in the year 2012. His annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:
| Year |
Year of Assessment (YA)
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Annual Assessable Income |
Course fees paid |
Course Fees Relief |
2009
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2010
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$15,000
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$4,000
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deferred
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2010
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2011
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$40,000
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Nil
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$4,000
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2011
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2012
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Nil
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$3,000
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deferred
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2012
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2013
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$50,000
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Nil
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$3,000
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In YA 2011, Mr Goh must claim the relief for course fees of $4,000 incurred in the year 2009 for as his income has exceeded $22,000 in YA 2011.
Similarly, he has to claim the relief on course fees of $3,000 incurred in the year 2011 in YA 2013 as his income has exceeded $22,000 in YA 2013.
Example 2: Becoming a home maker after completing a part-time course
Mrs Lau was a Finance Executive. She attended a 3-year part time Accountancy post-diploma course from the year 2009 to year 2011. On completion, she became a home maker.
Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:
| Year |
Year of Assessment (YA)
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Annual Assessable Income |
Course fees paid |
Course Fees Relief |
2009
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2010
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$20,000
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$2,500
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deferred
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2010
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2011
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$25,000
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$4,000
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$5,500
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2011
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2012
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Nil
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$1,000
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deferred
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2012
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2013
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Nil
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Nil
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deferred
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2013
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2014
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Nil
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Nil
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forfeited after YA 2014
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In YA 2011, Mrs Lau must claim the relief for course fees incurred for YA 2010 and YA 2011 (total: $6,500) as her income has exceeded $22,000 in YA 2011. The relief has been capped at $5,500.
As Mrs Lau has no assessable income during YA 2013 and YA 2014, she cannot claim the relief on the course fees ($1,000) incurred for YA 2012.
This amount is forfeited after YA 2014.
Ms Tan, an engineer, quit her job and took up a bakery course in Jan 2010. She completed the course in Aug 2010. In Sep 2012, she opened a bakery.
Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:
| Year |
Year of Assessment (YA)
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Annual Assessable Income |
Course fees paid |
Course Fees Relief |
2010
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2011
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$80,000
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$3,000
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Nil. The course does not relate to her profession as an engineer in the year 2010.
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2011
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2012
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Nil
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Nil
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Nil
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2012
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2013
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$30,000
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Nil
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$3,000. She has changed her career to one that is relevant to her course.
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How to claim
When are you making the claim?
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Steps
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When filing your tax return online
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1. Go to item 6-20 Total Deductions And Reliefs
2. Click on Change, remove or make new claims for Deductions, Reliefs and Rebates. (e.g Donations, CPF, spouse, child reliefs and Parenthood Tax Rebate)
3. Go to item 15 Course Fees and enter your claim.
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When completing your paper tax return
(Form B1 or Form B)
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Form B1
Complete item 6(h) on page 2
Form B
Complete item 6(h) on page 3
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FAQ
(a) If you have filed your tax return online
You may re-file within 14 days of your previous submission or by 18 Apr 2013, whichever is the earlier. You can only re-file once.
When you re-file, you must include all your income details and expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.
If you could not re-file, please write to us by email, fax or post, stating:
For claiming / revising Course Fees Relief
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For withdrawing Course Fees Relief
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(i) your request to claim or revise the relief for YA 2013
(ii) the amount of relief that you wish to claim or revise
(iii) name of institution/school and the course attended
(iv) date(s) of payment of the course fees
(v) amount of course fees paid on each date in (iv)
(vi) confirmation that you have met the qualifying conditions.
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your request to withdraw the relief for YA 2013
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(b) If you have filed a paper tax return
Please write to us by email, fax or post, with the above details in (a)
Please write to us by email, fax or post within 30 days from the date of your tax bill, stating:
For claiming / revising Course Fees Relief
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For withdrawing Course Fees Relief
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(i) your request to claim or revise the relief for YA 2013
(ii) the amount of relief that you wish to claim or revise
(iii) name of institution/school and the course attended
(iv) date(s) of payment of the course fees
(v) amount of course fees paid on each date in (iv)
(vi) confirmation that you have met the qualifying conditions.
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your request to withdraw the relief for YA 2013
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