Nee Soon GRC MP Louis Ng started a lively discussion on tax reliefs for single parents by quoting Sun Xueling, Senior Parliamentary Secretary at the Ministries of Home Affairs and National Development, who said in Parliament in Sep. 2019:

"Single unwed parents and their children are valued citizens in our society, and like all parents, are respected for the love and care they have provided for their children. They are no less a mother or a father, just because their child was born outside of marriage."

Indeed, from 2016, unwed mothers in Singapore have been able to access 16 weeks’ paid maternity leave; the same as what their married counterparts receive.

This was the result of many MPs speaking about the topic for almost 12 years.

However, there are government schemes for parents, to which single unwed parents and single fathers do not have access.

MPs Louis Ng, Png Eng Huat, and Second Minister for Finance Lawrence Wong sparred in Parliament on Friday (Feb. 28) on this topic.

Ng and Png advocated equal access to benefits for single and married parents.

However, Wong, who is also the Minister for National Development (MND), responded to them by explaining that the schemes mentioned had "specific objectives" and thus had to be restricted in their eligibility.

Ng: Why are parenthood tax rebates not available for single unwed parents?

Ng asked why single unwed parents did not get parenthood tax rebates like all other parents.

Parenthood tax rebates start at $5,000 of tax rebate for the first child, and go up to $20,000 for the 4th child and subsequent children. They are available for parents who are married, divorced, or widowed.

Ng: Why is working mother's child relief not extended to single mothers?

Ng also asked why working mother's child relief (WMCR) was not extended to single mothers.

WMCR provides for 15 per cent of a mother's earned income for the first child, 20 per cent for the second child, and 25 per cent for the third and subsequent children. The relief is available to mothers who are married, divorced, or widowed.

Wong: These schemes intended to support parenthood within marriage

Wong responded that the parenthood tax rebate and the working mother's child relief were intended to support parenthood within marriage, to encourage married mothers to continue working after childbirth.

Thus, single unwed parents are not eligible for PTR, nor can they claim WMCR.

Png: Foreign maid levy relief has to be gender neutral

Png followed up on Ng's question by raising the issue of foreign maid levy (FML) relief.

FML relief allows employers to claim as tax relief a sum which is twice the total foreign domestic worker levy paid in the previous year, on one foreign domestic worker.

FML relief is only available to mothers who are married, divorced, or widowed. It is not available to fathers, or single unwed mothers.

As Png explained, "[a] single father would fit the criteria for FML relief to the letter, except for the fact that he's of the wrong gender."

In reply to this, Wong pointed out that FML relief was granted to encourage married women to continue working after having children.

Wong acknowledged, however, that the current arrangement for these three schemes was not "cast in stone".

The minister also alluded to the cost of extending the schemes, highlighting MOF's commitment to "ensuring that our spending is effective and sustainable over the long term".

Ng: Not about deterrence, not about money; it's about fighting stigma and discrimination

Ng then followed up, pointing out that the tax reliefs in question did already apply to divorcees, who are a segment of single parents. He asked why it could not thus be extended to single unwed parents as well.

He also expressed doubts that ineligibility for these tax reliefs would deter would-be single parents from having children, given that it was unlikely that this was something to be considered in the decision of whether or not to have a child. He said:

"I doubt this would be a deterrence unless just before they have sex, they think about the parent tax rebate and working mothers child relief, which we know won't happen."

Ng then explained that the issue was not one of money, also highlighting the fact that median monthly incomes among single unwed parents under 35 was around S$600. Thus, the impact of extending the schemes to them was not likely to involve significant loss of tax revenue.

Instead, Ng reiterated his point that "we're fighting the stigma and the discrimination" which, he argued, stemmed from different treatment of single unwed parents as compared to married parents in spite of MND's stance that every mother and father is equal.

Wong: There will invariably be a gradient

In response, Wong acknowledged this differential treatment and said that it came from the fact that Singaporeans (and their elected representatives) had asked for support for married parents.

He contended that "there will invariably be a gradient between some incentives and encouragement for parenthood within the context of marriage versus outside of marriage".

Ng: Not a deterrence, not an incentive; why not level the playing field?

Ng was allowed a further clarification question, warily acknowledging that he would try "one last time" to advance his points.

"I hope Minister [Lawrence Wong] will agree with me that is not a deterrence", he said, reiterating an earlier point.

"I hope Minister will also agree that it's not an incentive", he added, explaining that extending the benefits to more single parents would probably not create "a huge population of children born out of wedlock".

"What is stopping us from levelling this playing field and ending the discrimination?" he asked.

Wong: there is a range of perspectives on this matter

Acknowledging Ng's views, Wong opined that there were many parliamentarians among them who likely felt the same way about extending these benefits to all parents.

However, he also felt that many others who would advocate for "additional support" for parenthood in the context of marriage, to the exclusion of single unwed parents.

"So like I said, there will be a range of perspectives on this matter. We take all this into consideration in continuing to review and update our schemes," he concluded.

Top images via Gov.sg videos