Q: 

Are diving activities be eligible for claiming tax relief? If the diving activity is included in the resort's accommodation package, how should the relief be calculated in this case?

A: 

Since diving is considered a recreational activity and classified as a sport under the Sports Development Act 1997, the costs related to diving activities are eligible for tax relief. If the diving activity is included in a resort's accommodation package, it is advisable to request an itemized bill from the resort that separates the accommodation fees from the diving-related costs. This will allow you to claim tax relief on the eligible amounts related to the diving activity.

I currently own only a commercial property. Am I still eligible for the personal deduction on interest expended for the purchase of my first residential property, which will take effect from YA2025?

A: 

Yes, you still be eligible for the personal deduction on interest expended for purchasing a residential property, provided the property being purchased is your first residential property to be occupied as your place of residence.