Q: 

If my child is 18 years old and has opened a National Education Savings Scheme (SSPN) account in her own name, can I, as a parent, still be entitled to personal tax relief for the net deposit in the National Education Savings Scheme (SSPN) account?

A: 

If the account is opened under your child’s name, she is not eligible for tax deductions on the deposits made into the account, as tax deductions are only available for depositors who are parents or guardians. Furthermore, you are also not eligible for tax deductions because you are not considered a depositor when the account is opened under your child’s name.
 

A: 

If it can be proven that the purchase of adult diapers is for parents’ medical special needs, it will be eligible for tax relief under the medical expenses for parents.