Reintroduction of Course Fees Relief from 2027 and Alternative Personal Income Tax Reliefs for Skills Upgrading

Mr Chua Kheng Wee Louis asked the Prime Minister and Minister for Finance with Course Fees Relief having lapsed from year of assessment 2026 onwards, whether the Government is considering (i) reintroducing the relief from year of assessment 2027 onwards or (ii) introducing alternative personal income tax reliefs and rebates tied to continuous learning and skills upgrading.

The Course Fees Relief ended from the Year of Assessment 2026 as the Government has introduced more targeted, direct support for lifelong learning and upskilling. These include course fee subsidies, training allowances, salary support for those undertaking on-the-job training through Career Conversion Programmes and the SkillsFuture Credit, which can be used for out-of-pocket costs on top of course fee subsidies.

Given these support measures, there are no plans to reintroduce the relief or introduce alternative personal income tax reliefs and rebates tied to continuous learning and skills upgrading.