Aligning Classification of Research Scholarship Payments for PhD Programmes for Purposes of Housing Grant Assessment and Income Tax Framework

Assoc Prof Jamus Jerome Lim asked the Minister for National Development in calculating income for the purposes of HDB CPF Housing Grants, why are research scholarship payments for PhD programmes in the autonomous universities treated as income even though IRAS does not regard such payments as taxable income.

The Housing and Development Board (HDB) assesses a household's eligibility for housing subsidy and loans based on the household's income from trade- or employment-related activities. HDB considers stipends for PhD programmes as income when assessing eligibility for HDB housing grants and loans as they typically involve work done or services rendered during the programme. The stipend is also provided continuously over several years, similar to employment income.