Parenthood Tax Rebate and Working Mother’s Child Relief for Single Unwed Mother Divorced from Father of Child

Mr Louis Ng Kok Kwang asked the Minister for Finance whether a single unwed mother who gets married to the father of their child and, subsequently, gets a divorce, will be able to qualify for the Parenthood Tax Rebate and the Working Mother’s Child Relief.

A single unwed mother who marries the biological father of their child will be able to claim Working Mother’s Child Relief (WMCR) for the child concerned, from the Year of Assessment immediately following the year of marriage. She can continue to claim WMCR, even if there is an unfortunate breakdown of the marriage in future, as long as she continues to meet the criteria for WMCR, such as maintaining a child who is a Singaporean as at 31 December in the preceding year.

A single unwed mother who marries the biological father of their child can claim Parenthood Tax Rebate (PTR) after the marriage, so long as they meet the conditions for the PTR, namely, that they marry before the child turns six years old and the child is a Singapore Citizen at the time of marriage or within 12 months thereafter. PTR will be available from the Year of Assessment immediately following the year of marriage. If there is an unfortunate breakdown of the marriage in future, both she and her ex-husband can continue to claim any unutilised PTR amount.