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Q: If I enrol my child for swimming classes, can the fee be claimed under the lifestyle tax relief? 

A: Swimming is considered a sports activity according to the Sports Development Act 1997. Starting from the year of assessment 2024, the cost of swimming classes for self, spouse, or child is eligible for lifestyle tax relief up to RM1,000. Please note that the swimming classes attended must be provided by a sports club or societies registered with the Commissioner of Sports or companies incorporated under the Companies Act 2016.

Wishing you plentiful tax savings! 

Zen Chow

YYC Tax Guru

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