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Q: Is the entrance or rental fee for sports activities eligible to claim lifestyle relief?

(e.g. ice skating entrance fee and badminton court rental fee)

A: It is not eligible to be claimed as lifestyle relief until Year of Assessment 2020 because it is not a purchase of sports equipment. However, under the 2021 Budget, with effective from Year of Assessment 2021, it is eligible to be claimed as lifestyle relief for an amount of up to RM500.

Wishing you plentiful tax savings!

Zen Chow

YYC Tax Guru

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