Q: 

My wife and I have 3 children. My wife pays the childcare centre fees for our 3-year-old and 4-year-old children, while I pay the kindergarten fees for our 6-year-old child. Can both of us claim tax reliefs for the fees paid to the childcare centre and kindergarten?

A: 

The tax relief of up to RM3,000 for the fees paid to a registered childcare centre and kindergarten for a child aged 6 years and below can only be claimed by either the husband or the wife who incurs the expenses regardless of how many children you have. 

I am a divorcee and have 2 children. My former wife pays childcare centre fees to a registered childcare centre for my 2-year-old child, while I pay for my 4-year-old child. Can both of us claim tax relief for the fees paid to the childcare centre?

A: 

Yes, both of you are eligible to claim tax relief of up to RM3,000 each on the fees paid to a registered childcare centre, as both of you have made payments for different children aged 6 years and below.