Child Development Co-Savings Act
(CHAPTER 38A, Sections 3 and 7)
Child Development Co-Savings Regulations
Rg 2
G.N. No. S 233/2001

REVISED EDITION 2003
(31st January 2003)
[26th April 2001]
Citation
1.  These Regulations may be cited as the Child Development Co-Savings Regulations.
[S 226/2011 wef 01/05/2011]
Definitions
2.  In these Regulations —
“adopted” means adopted in accordance with any written law relating to the adopting of children;
[S 603/2004 wef 01/10/2004]
“adoptive parent” means —
(a)in relation to a child who is adopted by a couple who is married at the time of the adoption, the adoptive mother; and
(b)in relation to a child who is adopted by a sole adopter, the sole adopter;
[S 407/2016 wef 01/09/2016]
“allied health professional” has the same meaning as in section 2 of the Allied Health Professions Act 2011;
[S 251/2012 wef 01/06/2012]
[S 419/2023 wef 31/12/2021]
“approved conveyance” and “approved permanent premises” have the meanings given by section 2(1) of the Healthcare Services Act 2020;
[S 419/2023 wef 26/06/2023]
“approved educational or developmental institution” means any early childhood development centre, preschool, special education school or early intervention centre in respect of which there is an approved person;
[S 179/2007 wef 01/05/2007]
[S 453/2015 wef 28/07/2015]
[S 829/2021 wef 01/11/2021]
“approved healthcare-related institution” means any pharmacy, assistive technology device provider or optical shop in respect of which there is an approved person;
[S 251/2012 wef 01/06/2012]
[S 453/2015 wef 28/07/2015]
“approved institution” means any approved educational or developmental institution, any approved medical institution or any approved healthcare-related institution;
[S 251/2012 wef 01/06/2012]
“approved medical institution” means any healthcare service site in respect of which there is an approved person;
[S 179/2007 wef 01/05/2007]
[S 453/2015 wef 28/07/2015]
[S 42/2022 wef 22/01/2022]
[S 419/2023 wef 26/06/2023]
“approved person” —
(a)means a person approved under regulation 11(4)(b) as an approved person in respect of an approved institution; and
(b)includes a person appointed under regulation 11A(2) or 11B(2)(a) as an approved person in respect of an approved institution;
[S 829/2021 wef 01/11/2021]
“assistive technology device” means any assistive, adaptive or rehabilitative device, equipment or software that assists a person who has a functional, physical or cognitive difficulty, disability or impairment;
[S 251/2012 wef 01/06/2012]
“birth order”, in relation to a child, means the status of the child as the first, second, third, fourth, fifth or subsequent child of his mother or adoptive parent;
[S 550/2008 wef 31/10/2008]
“Cash Grant” means a cash grant, other than a Child Development Credit, made by the Government from time to time under regulation 6B for the development of a child;
[S 624/2013 wef 01/10/2013]
[Deleted by S 829/2021 wef 01/11/2021]
“Child Development Account” means a bank account opened and maintained for a member under regulation 4(3), and includes any Children Development Account opened for a member before 1st May 2011;
[S 226/2011 wef 01/05/2011]
“Child Development Credit” means a cash grant made by the Government from time to time for the development of a child;
[S 226/2011 wef 01/05/2011]
[Deleted by S 42/2022 wef 22/01/2022]
“co-savings arrangement” means the co-savings arrangement referred to in section 3(3) of the Act;
[S 226/2011 wef 01/05/2011]
[S 407/2016 wef 01/09/2016]
“co-savings member” means a member who is eligible for the co-savings arrangement;
[S 226/2011 wef 01/05/2011]
[Deleted by S 829/2021 wef 01/11/2021]
“early childhood development centre” has the meaning given by section 2 of the Early Childhood Development Centres Act 2017;
[S 829/2021 wef 01/11/2021]
[S 419/2023 wef 31/12/2021]
“early intervention centre” means any premises at which an early intervention programme is provided;
[S 829/2021 wef 01/11/2021]
“early intervention programme” means a programme, intended for children with one or more developmental needs, that is registered with the Ministry of Social and Family Development;
[S 829/2021 wef 01/11/2021]
“estimated delivery date” means the estimated date of delivery of a child as certified by a medical practitioner;
[S 603/2004 wef 01/10/2004]
[Deleted by S 419/2023 wef 26/06/2023]
“healthcare service provider” means a person who holds a licence under the Healthcare Services Act 2020 to provide any licensable healthcare service;
[S 419/2023 wef 26/06/2023]
“healthcare service site”, in relation to a healthcare service provider, means any approved conveyance or approved permanent premises used by the healthcare service provider to provide a licensable healthcare service;
[S 419/2023 wef 26/06/2023]
“in-store pharmaceutical officer” has the same meaning as in regulation 2 of the Health Products (Licensing of Retail Pharmacies) Regulations 2016 (G.N. No. S 330/2016);
[S 226/2017 wef 15/05/2017]
“insurer” means an insurer that is licensed under the Insurance Act 1966;
[S 407/2016 wef 01/09/2016]
[S 419/2023 wef 31/12/2021]
“integrated medical insurance plan” has the same meaning as in the MediShield Life Scheme (Private Medical Insurance Scheme) Regulations 2015 (G.N. No. S 623/2015);
[S 628/2015 wef 01/11/2015]
“licensable healthcare service” has the meaning given by section 3(1) of the Healthcare Services Act 2020;
[S 419/2023 wef 26/06/2023]
“managing agent” means a person appointed by the Minister as a managing agent under regulation 4;
[Deleted by S 419/2023 wef 26/06/2023]
“medisave-approved plan” has the same meaning as in the MediShield Life Scheme (Private Medical Insurance Scheme) Regulations 2015;
[S 628/2015 wef 01/11/2015]
“MediShield Life Scheme” means the medical insurance scheme called the MediShield Life Scheme referred to in section 3 of the MediShield Life Scheme Act 2015;
[S 628/2015 wef 01/11/2015]
[S 419/2023 wef 31/12/2021]
[Deleted by S 829/2021 wef 01/11/2021]
“member” means a member of the Scheme;
“NETS” means the electronic funds transfer at point-of-sale system commonly known as NETS;
[S 324/2008 wef 01/08/2008]
“optical appliance” has the same meaning as in section 2 of the Optometrists and Opticians Act 2007 and includes any contact lens substance;
[S 251/2012 wef 01/06/2012]
[S 419/2023 wef 31/12/2021]
“optical shop” means —
(a)a person engaged in the business of retail sale of optical appliances and who is registered or deemed registered under any written law administered by the Accounting and Corporate Regulatory Authority; or
[S 849/2015 wef 03/01/2016]
(b)an optometry centre that is managed or operated by a polytechnic;
[S 624/2013 wef 01/10/2013]
“parent” includes an adoptive parent;
[S 603/2004 wef 01/10/2004]
“pharmacy” means —
(a)a retail pharmacy specified in a pharmacy licence; or
(b)a pharmacy department;
[S 226/2017 wef 15/05/2017]
“pharmacy department” has the same meaning as in regulation 2 of the Health Products (Licensing of Retail Pharmacies) Regulations 2016;
[S 226/2017 wef 15/05/2017]
“pharmacy licence” has the same meaning as in regulation 2 of the Health Products (Licensing of Retail Pharmacies) Regulations 2016;
[S 226/2017 wef 15/05/2017]
“polytechnic” means a polytechnic established by a public Act;
[S 624/2013 wef 01/10/2013]
“premium” means any premium payable in respect of —
(a)insurance cover under the MediShield Life Scheme; or
[S 829/2021 wef 01/11/2021]
(b)an integrated medical insurance plan or a medisave‑approved plan,
and includes any goods and services tax thereon;
[S 628/2015 wef 01/11/2015]
“preschool” means a school or a private education institution that provides education at a standard that is preschool, or care, to children below 7 years of age, or both of such education and care (whether under the name of a preschool, a kindergarten or otherwise);
[S 829/2021 wef 01/11/2021]
[Deleted by S 419/2023 wef 26/06/2023]
“qualified practitioner” has the same meaning as in regulation 2 of the Health Products (Licensing of Retail Pharmacies) Regulations 2016;
[S 226/2017 wef 15/05/2017]
“relevant time”, in relation to —
(a)a child who is not adopted, means the date on which he is born or the date on which he becomes a citizen of Singapore, whichever is the later; and
(b)a child who is an adopted child, means the date on which he is adopted or the date on which he becomes a citizen of Singapore, whichever is the later.
[S 603/2004 wef 01/10/2004]
“Scheme” means the Child Development Co-Savings Scheme established under regulation 3;
[S 226/2011 wef 01/05/2011]
“service agreement”, in relation to a managing agent, means the agreement entered into between the Government and the managing agent in relation to the operation and administration of the Scheme;
[S 324/2008 wef 01/08/2008]
“sibling” means the natural sibling, step-sibling or adopted sibling of a member;
“special education school” means a school or a private education institution that provides special education for students with physical or intellectual disabilities.
[S 829/2021 wef 01/11/2021]
[S 929/2023 wef 01/01/2024]
Establishment of Scheme
3.  For the purposes of Part 2 of the Act, there shall be established a scheme to be called the Child Development Co-Savings Scheme.
[S 226/2011 wef 01/05/2011]
[S 419/2023 wef 31/12/2021]
Managing agents
4.—(1)  The Minister may appoint one or more managing agents to operate and administer the Scheme for and on behalf of the Minister on the terms and conditions specified in the service agreement or agreements.
[S 324/2008 wef 01/08/2008]
(2)  A managing agent shall have such powers and perform such duties as may be imposed by these Regulations or as may be specified in the service agreement.
(3)  A managing agent shall, on receipt of an application under regulation 5(3A) and on the instruction of the Director, open and maintain for the member concerned a Child Development Account —
(a)into which shall be credited —
(i)in the case of a co-savings member, any co-investment sum contributed by or on behalf of any parent of the member under regulation 6(1);
(ii)in the case of a co-savings member, any co-payment sum contributed by the Government under regulation 6(2);
(iii)any other sum contributed by or on behalf of any parent of the member under regulation 6A(1);
(iv)in the case of a member whose parents have obtained a judgment for the dissolution or annulment of their marriage or judicial separation, any matrimonial assets divided between the parents by a court pursuant to the divorce, annulment or judicial separation proceedings and ordered to be transferred into the member’s Child Development Account;
(v)any Child Development Credit or Cash Grant for which the member is eligible; and
[S 624/2013 wef 01/10/2013]
(vi)interest to be paid by the managing agent on the amount standing to the credit of the member’s Child Development Account at such rate per annum and at such intervals as the managing agent may determine; and
(b)out of which shall be met all withdrawals authorised under regulation 9.
[S 226/2011 wef 01/05/2011]
(4)  A managing agent may, with the approval of the Minister and by instrument in writing, delegate all or any of its powers and duties referred to in paragraph (2) to any person.
(5)  Any power conferred on or duty imposed on a managing agent or delegated by a managing agent to another person shall be subject to the authority and directions of the Minister.
Eligibility for membership of Scheme
4A.—(1)  [Deleted by S 829/2021 wef 01/11/2021]
(1A)  [Deleted by S 829/2021 wef 01/11/2021]
(2)  [Deleted by S 829/2021 wef 01/11/2021]
(2A)  Subject to regulation 4B, where a child who is not adopted is born —
(a)on or after 1 January 2009; or
[S 829/2021 wef 01/11/2021]
(b)before 1 January 2009, but the estimated delivery date of the child is a date on or after 1 January 2009,
[S 829/2021 wef 01/11/2021]
the child shall be eligible to become a co-savings member if the following conditions are satisfied:
(i)he is a citizen of Singapore at the time of his birth or he becomes a citizen of Singapore within 12 years of his birth;
[S 594/2012 wef 05/12/2012]
(ii) in the case of a child mentioned in sub‑paragraph (a) who is born before 1 September 2016 and whose estimated delivery date for his mother’s confinement is before that date, his mother —
(A)is lawfully married to his natural father at the time he is conceived; or
(B)becomes lawfully married to his natural father after he is conceived, whether or not such marriage remains subsisting; and
[S 407/2016 wef 01/09/2016]
(iii)he is born alive to his mother.
[S 550/2008 wef 31/10/2008]
[S 226/2011 wef 01/05/2011]
(2B)  Subject to paragraph (2C) but without prejudice to paragraph (2A), with effect from 1st May 2011, a child who is not adopted shall be eligible to become a member if the following conditions are satisfied:
(a)he is born on or after 1 January 2009;
[S 829/2021 wef 01/11/2021]
(b)he is a citizen of Singapore at the time of his birth or he becomes a citizen of Singapore within 6 years of his birth; and
(c)he is born alive to his mother.
[S 226/2011 wef 01/05/2011]
[S 594/2012 wef 05/12/2012]
[S 829/2021 wef 01/11/2021]
(2C)  Without prejudice to paragraph (2A), with effect from 5th December 2012, a child who is not adopted shall be eligible to become a member if the following conditions are satisfied:
(a)he is born on or after 1 January 2009;
[S 829/2021 wef 01/11/2021]
(b)he is a citizen of Singapore at the time of his birth or he becomes a citizen of Singapore within 12 years of his birth; and
(c)he is born alive to his mother.
[S 594/2012 wef 05/12/2012]
[S 829/2021 wef 01/11/2021]
(3)  [Deleted by S 829/2021 wef 01/11/2021]
(3A)  [Deleted by S 829/2021 wef 01/11/2021]
(4)  Subject to paragraph (4A) and regulation 4B, a child who is born, and adopted, on or after 1 January 2009 shall be eligible to become a co-savings member if the following conditions are satisfied:
(a)he is a citizen of Singapore at the time of his adoption or he becomes a citizen of Singapore within 12 years of his birth;
[S 594/2012 wef 05/12/2012]
(b)his adoptive parent is a person who is lawfully married, or widowed or divorced, at the time he is adopted; and
(c)he is below 12 years of age at the time he is adopted.
[S 550/2008 wef 31/10/2008]
[S 226/2011 wef 01/05/2011]
[S 594/2012 wef 05/12/2012]
[S 407/2016 wef 01/09/2016]
[S 829/2021 wef 01/11/2021]
(4A)  The condition in paragraph (4)(b) need not be satisfied if the child mentioned in paragraph (4) —
(a)is born on or after 1 September 2016, or born before that date but whose estimated delivery date for his mother’s confinement is on or after that date; and
(b)is adopted on or after that date.
[S 407/2016 wef 01/09/2016]
(5)  Subject to paragraph (6) but without prejudice to paragraph (4), with effect from 1st May 2011, a child who is adopted shall be eligible to become a member if the following conditions are satisfied:
(a)he is born, and adopted, on or after 1 January 2009;
[S 829/2021 wef 01/11/2021]
(b)he is a citizen of Singapore at the time of his adoption or he becomes a citizen of Singapore within 6 years of his birth; and
(c)he is below 6 years of age at the time he is adopted.
[S 226/2011 wef 01/05/2011]
[S 603/2004 wef 01/10/2004]
[S 594/2012 wef 05/12/2012]
[S 829/2021 wef 01/11/2021]
(6)  Without prejudice to paragraph (4), with effect from 5th December 2012, a child who is adopted shall be eligible to become a member if the following conditions are satisfied:
(a)he is born, and adopted, on or after 1 January 2009;
[S 829/2021 wef 01/11/2021]
(b)he is a citizen of Singapore at the time of his adoption or he becomes a citizen of Singapore within 12 years of his birth; and
(c)he is below 12 years of age at the time he is adopted.
[S 594/2012 wef 05/12/2012]
[S 829/2021 wef 01/11/2021]
Determination or re-determination of birth order
4B.—(1)  The birth order of a child referred to in regulation 4A(2A) or (4) for the purposes of these Regulations shall be determined or re-determined, as the case may be, in accordance with this regulation.
[S 550/2008 wef 31/10/2008]
[S 594/2012 wef 05/12/2012]
[S 829/2021 wef 01/11/2021]
(2)  In determining or re-determining the birth order of a child referred to in regulation 4A(2A) or (4) at the relevant time —
(a)any step-child of his mother or adoptive parent, as the case may be, shall be disregarded;
(b)where the sole adopter of the child is a man (but not a widower), any other child of the man, being a child who is —
(i)his natural child; or
(ii)an adopted child who is not solely adopted by him,
shall be disregarded;
[S 407/2016 wef 01/09/2016]
(c)any other child of his mother or adoptive parent, as the case may be, being a child who is not a citizen of Singapore at the relevant time shall be disregarded;
(d)any other child of his mother or adoptive parent, as the case may be, being a child who has been adopted by another person (other than the spouse of the mother or adoptive parent) at the relevant time, shall be disregarded;
[S 430/2015 wef 13/07/2015]
(e)any other child of his mother or adoptive parent, as the case may be, who is deceased at the relevant time shall be taken into account; and
[S 594/2012 wef 05/12/2012]
[S 430/2015 wef 13/07/2015]
(f)where the child whose birth order is being determined or re‑determined is born on or after 13 July 2015 (called A), every stillborn child of A’s mother or adoptive parent (as the case may be) must be reckoned if the mother or natural father of that stillborn child was a citizen of Singapore at the time of the stillbirth.
[S 430/2015 wef 13/07/2015]
[S 829/2021 wef 01/11/2021]
(3)  Notwithstanding paragraph (2)(e), where the mother or adoptive parent of a child whose birth order is being determined or re-determined under this regulation has had 4 or more other children before the relevant time but fewer than 4 of those children are living at the relevant time, the child shall, if the child is born before 1 January 2015, be treated as if he is a fourth child for the purposes of these Regulations.
[S 407/2016 wef 01/01/2015]
(3A)  [Deleted by S 407/2016 wef 13/07/2015]
(3B)  [Deleted by S 407/2016 wef 13/07/2015]
(4)  The determination of the birth order of a child referred to in regulation 4A(2A) at the relevant time shall be based on the chronological order of —
(a)his date of birth;
(b)the date of birth of every other natural child of his mother, being a child who is a citizen of Singapore at the relevant time;
[S 430/2015 wef 13/07/2015]
(c)where his mother has any adopted child, the date of adoption of that adopted child or the date on which that adopted child became a citizen of Singapore, whichever is the later; and
[S 594/2012 wef 05/12/2012]
[S 430/2015 wef 13/07/2015]
(d)where the child is born on or after 13 July 2015 (called C), the date of birth of every stillborn child of C’s mother where the mother or natural father of that stillborn child was a citizen of Singapore at the time of the stillbirth.
[S 430/2015 wef 13/07/2015]
[S 829/2021 wef 01/11/2021]
[S 829/2021 wef 01/11/2021]
(5)  The determination of the birth order of a child referred to in regulation 4A(4) at the relevant time shall be based on the chronological order of —
(a)the date of adoption of the child or the date on which the child becomes a citizen of Singapore, whichever is the later;
(b)the date of birth of every other natural child of his adoptive parent, being a child who is a citizen of Singapore at the relevant time;
[S 430/2015 wef 13/07/2015]
(c)where his adoptive parent has any other adopted child, the date of adoption of that other adopted child or the date on which that other adopted child became a citizen of Singapore, whichever is the later; and
[S 594/2012 wef 05/12/2012]
[S 430/2015 wef 13/07/2015]
(d)where the child is born, and adopted, on or after 13 July 2015 (called D), the date of birth of every stillborn child of D’s adoptive parent where the mother or natural father of that stillborn child was a citizen of Singapore at the time of the stillbirth.
[S 430/2015 wef 13/07/2015]
[S 829/2021 wef 01/11/2021]
[S 829/2021 wef 01/11/2021]
(6)  Where after a child becomes a member of the Scheme, any of the following events occurs, the birth order of the child for the purposes of these Regulations shall be re-determined in accordance with paragraphs (7) to (11) where applicable:
(a)any other child of his mother or adoptive parent, as the case may be, who was not a citizen of Singapore at the relevant time, becomes a citizen of Singapore;
(b)the child is adopted by another person (not being his mother or his step-father);
(c) before 1 September 2016, his mother or, in the case of an adopted child, his adoptive mother dies.
[S 407/2016 wef 01/09/2016]
(7)  Where the event referred to in paragraph (6)(a) occurs in relation to a child referred to in regulation 4A(2A), the birth order of the child shall be re-determined based on the chronological order of —
(a)his date of birth;
(b)the date of birth of every other natural child of his mother, being a child who is a citizen of Singapore at the time the event occurs;
[S 430/2015 wef 13/07/2015]
(c)where his mother has any adopted child, the date of adoption of that adopted child or the date on which that adopted child became a citizen of Singapore, whichever is the later; and
[S 594/2012 wef 05/12/2012]
[S 430/2015 wef 13/07/2015]
(d)where the child is born on or after 13 July 2015 (called E), the date of birth of every stillborn child of E’s mother where the mother or natural father of that stillborn child was a citizen of Singapore at the time of the stillbirth.
[S 430/2015 wef 13/07/2015]
[S 829/2021 wef 01/11/2021]
[S 829/2021 wef 01/11/2021]
(8)  Where the event referred to in paragraph (6)(a) occurs in relation to a child referred to in regulation 4A(4), the birth order of the child shall be re-determined based on the chronological order of —
(a)the date of adoption of the child or the date on which the child became a citizen of Singapore, whichever is the later;
(b)the date of birth of every natural child of his adoptive parent, being a child who is a citizen of Singapore at the time the event occurs;
[S 430/2015 wef 13/07/2015]
(c)where his adoptive parent has any other adopted child, the date of adoption of that other adopted child or the date on which that other adopted child became a citizen of Singapore, whichever is the later; and
[S 594/2012 wef 05/12/2012]
[S 430/2015 wef 13/07/2015]
(d)where the child is born, and adopted, on or after 13 July 2015 (called F), the date of birth of every stillborn child of F’s adoptive parent where the mother or natural father of that stillborn child was a citizen of Singapore at the time of the stillbirth.
[S 430/2015 wef 13/07/2015]
[S 829/2021 wef 01/11/2021]
[S 829/2021 wef 01/11/2021]
(9)  Where the event referred to in paragraph (6)(b) occurs in relation to a child referred to in regulation 4A(2A) or (4), the birth order of the child shall be re-determined based on the chronological order of —
(a)the date of adoption of the child;
(b)the date of birth of every natural child of his adoptive parent, being a child who is a citizen of Singapore at the time the event occurs;
[S 430/2015 wef 13/07/2015]
(c)where his adoptive parent has any other adopted child, the date of adoption of that other adopted child or the date on which that other adopted child became a citizen of Singapore, whichever is the later; and
[S 594/2012 wef 05/12/2012]
[S 430/2015 wef 13/07/2015]
(d)where the child is born, or is born and is adopted, as the case may be, on or after 13 July 2015 (called G), the date of birth of every stillborn child of G’s adoptive parent where the mother or natural father of that stillborn child was a citizen of Singapore at the time of the stillbirth.
[S 430/2015 wef 13/07/2015]
[S 829/2021 wef 01/11/2021]
[S 829/2021 wef 01/11/2021]
(10)  Where the event referred to in paragraph (6)(c) occurs in relation to a child referred to in regulation 4A(2A), the birth order of the child shall be re-determined based on the chronological order of —
(a)his date of birth;
(b)the date of birth of every other natural child of his father, being a child who is a citizen of Singapore at the time the event occurs;
[S 430/2015 wef 13/07/2015]
(c)where his father has any adopted child, the date of adoption of that adopted child or the date on which that adopted child became a citizen of Singapore, whichever is the later;
[S 594/2012 wef 05/12/2012]
[S 430/2015 wef 13/07/2015]
(d)where the child is born on or after 13 July 2015 (called H), the date of birth of every natural child (called J) of H’s father where J is deceased when the event occurs and J was a citizen of Singapore at death; and
[S 430/2015 wef 13/07/2015]
[S 829/2021 wef 01/11/2021]
(e)where the child is born on or after 13 July 2015 (called H), the date of birth of every natural child of H’s father that is stillborn where the father or mother of that stillborn child was a citizen of Singapore at the time of the stillbirth.
[S 430/2015 wef 13/07/2015]
[S 829/2021 wef 01/11/2021]
[S 829/2021 wef 01/11/2021]
(11)  Where the event referred to in paragraph (6)(c) occurs in relation to a child referred to in regulation 4A(4), the birth order of the child shall be re-determined based on the chronological order of —
(a)the date of adoption of the child or the date on which the child became a citizen of Singapore, whichever is the later;
(b)the date of birth of every natural child of his adoptive father, being a child who is a citizen of Singapore at the time the event occurs;
[S 430/2015 wef 13/07/2015]
(c)where his adoptive father has any other adopted child, the date of adoption of that other adopted child or the date on which that other adopted child became a citizen of Singapore, whichever is the later;
[S 603/2004 wef 01/10/2004]
[S 594/2012 wef 05/12/2012]
[S 430/2015 wef 13/07/2015]
(d)where the child is born, and adopted, on or after 13 July 2015 (called K), the date of birth of every natural child (called L) of K’s adoptive father where L is deceased when the event occurs and L was a citizen of Singapore at death; and
[S 430/2015 wef 13/07/2015]
[S 829/2021 wef 01/11/2021]
(e)where the child is born, and adopted, on or after 13 July 2015 (called K), the date of birth of every natural child of K’s adoptive father that is stillborn, where the father or mother of that stillborn child was a citizen of Singapore at the time of the stillbirth.
[S 430/2015 wef 13/07/2015]
[S 829/2021 wef 01/11/2021]
[S 829/2021 wef 01/11/2021]
(12)  Despite paragraphs (2) to (11), where —
(a)the respective relevant times that apply to 2 or more children of a mother or an adoptive parent (whichever is applicable) are the same; and
(b)the provisions for determination or re-determination of birth order under paragraphs (2) to (11) result in those children having the same birth order,
the birth order of each of those children is to be determined or re-determined based on the chronological order of —
(c)the date of birth of each child; and
(d)if the date of birth mentioned in sub-paragraph (c) is the same for any of those children, the time of birth of each of those children.
[S 829/2021 wef 01/11/2021]
(13)  In this regulation, “stillborn child” has the meaning given by —
(a)section 2(1) of the Act as in force immediately before 29 May 2022, if the date of birth of the child is before that date; or
(b)section 2(1) of the Act as in force on or after 29 May 2022, if the date of birth of the child is on or after that date.
[S 421/2022 wef 29/05/2022]
Application for membership of Scheme
5.—(1)  [Deleted by S 603/2004 wef 01/10/2004]
(2)  [Deleted by S 769/2005 wef 05/12/2005]
(3)  A parent of a child who wishes to participate in the Scheme shall, on or before 31st December in the year in which the relevant anniversary of the date of birth of the child falls —
(a)make an application for the child to be a member, or a co-savings member, of the Scheme in such form as the Director may provide;
[S 226/2011 wef 01/05/2011]
(b)nominate a person to be the trustee of any Child Development Account which may be opened for the child; and
[S 226/2011 wef 01/05/2011]
(c)together with that person (if that person is not a parent of the child), undertake to comply with such terms and conditions as the Director may impose with respect to the membership of the Scheme.
[S 769/2005 wef 05/12/2005]
[S 594/2012 wef 05/12/2012]
(3A)  The application shall be accompanied by an application by the person nominated as a trustee referred to in paragraph (3)(b) to the managing agent of his choice to open a Child Development Account for the child.
[S 324/2008 wef 01/08/2008]
[S 226/2011 wef 01/05/2011]
(3B)  The application to the managing agent under paragraph (3A) shall be in such form as the managing agent may provide.
[S 324/2008 wef 01/08/2008]
(3C)  Despite paragraph (3), where the parents of a child are not lawfully married to each other at the time of the application, only the parent who has care and control of the child may make the application for the child to be a co‑savings member of the Scheme.
[S 407/2016 wef 01/09/2016]
(4)  Upon receiving the application for membership, the Director shall —
(a)determine the eligibility of the child to be a member, or a co-savings member, of the Scheme; and
[S 226/2011 wef 01/05/2011]
(b)notify the parent of his determination.
[S 769/2005 wef 05/12/2005]
(4A)  When the Director has determined that a child is eligible to be a member, or a co-savings member, of the Scheme —
(a)the child shall be treated as a member or a co-savings member, as the case may be; and
(b)the Director shall immediately forward the application to the managing agent referred to in paragraph (3A).
[S 226/2011 wef 01/05/2011]
(5)  All contributions paid by the Government under regulation 6(2), all Child Development Credits and Cash Grants paid by the Government under regulation 6B and all withdrawals authorised under regulation 9 shall be subject to these Regulations and the terms and conditions referred to in paragraph (3)(c).
[S 226/2011 wef 01/05/2011]
[S 624/2013 wef 01/10/2013]
(6)  The Director may, by notice in writing, amend any of the terms and conditions referred to in paragraph (3)(c).
(7)  If any parent of a member or the trustee of the member’s Child Development Account contravenes any provision of these Regulations or breaches any of the terms and conditions of membership referred to in paragraph (3)(c), the Director may, without prejudice to any penalty prescribed under the Act or any other remedy the Government may have in respect of such contravention or breach, do all or any of the following:
(a)suspend or terminate the Child Development Account of the member;
(b)in the case of a co-savings member, notwithstanding regulation 6(2), cease all further contributions payable to the member under regulation 6(2);
[S 226/2011 wef 01/05/2011]
(ba)notwithstanding regulation 6B, cease every further payment of the Child Development Credit or Cash Grant, as the case may be to the member under that regulation;
[S 226/2011 wef 01/05/2011]
[S 624/2013 wef 01/10/2013]
(c)revoke the member’s membership of the Scheme.
(8)  In this regulation, “relevant anniversary”, in relation to a child born on or after 1 January 2009, means the twelfth anniversary.
[S 829/2021 wef 01/11/2021]
Change of managing agent
5A.—(1)  Subject to paragraph (2), the trustee of a Child Development Account (referred to in this regulation as the existing Account) opened with a managing agent (referred to in this regulation as the existing managing agent) may at any time, at his own expense and with the approval of the Director, apply to another managing agent (referred to in this regulation as the new managing agent) to open a Child Development Account for the member concerned (referred to in this regulation as the new Account) to replace the existing Account.
[S 226/2011 wef 01/05/2011]
(2)  No application shall be allowed on or after 31st December of the year in which the relevant anniversary of the date of birth of the member falls.
[S 594/2012 wef 05/12/2012]
(3)  The application shall be in such form as the new managing agent may provide.
(4)  After the new Account is opened by the new managing agent, the existing managing agent shall, as soon as practicable —
(a)close any fixed deposit or time deposit account opened under regulation 9(1)(d) and transfer any moneys standing to the credit of the member in that account on the date of closure, including any interest paid on those moneys, to the existing Account; and
(b)thereafter close the existing Account and transfer any moneys standing to the credit of the member in that Account on the date of closure, including any interest paid on those moneys, to the new Account.
(5)  The reference to the Child Development Account of a member in regulations 5(7)(a), 7(2) and 10(1) shall, if at the relevant time the member has 2 such Accounts by virtue of the fact that the new Account has been opened but the existing Account has yet to be closed under paragraph (4), be read as a reference to both of these Accounts.
[S 226/2011 wef 01/05/2011]
[S 829/2021 wef 01/11/2021]
(6)  The reference to the Child Development Account of a member in regulations 6(1) and 9 shall, if at the relevant time the member has 2 such Accounts by virtue of the fact that the new Account has been opened but the existing Account has yet to be closed under paragraph (4), be read as a reference to either of these Accounts.
[S 226/2011 wef 01/05/2011]
[S 324/2008 wef 01/08/2008]
(7)  In this regulation, “relevant anniversary”, in relation to a member born on or after 1 January 2009, means the twelfth anniversary.
[S 829/2021 wef 01/11/2021]
Co-savings arrangement
6.—(1)  Subject to paragraphs (3) and (3A), any parent of a co-savings member, or any person on behalf of the parent, may, from time to time after a Child Development Account is opened for the member and before 1st January in the year in which the relevant anniversary of the member’s date of birth falls, deposit one or more co-investment sums into the Account.
[S 424/2005 wef 01/07/2005]
[S 226/2011 wef 01/05/2011]
[S 594/2012 wef 05/12/2012]
(2)  Subject to paragraph (3), the Government shall contribute in respect of each co-savings member, a co-payment sum equivalent to the co-investment sum contributed by the parent of the member or any person on behalf of the parent under paragraph (1).
[S 226/2011 wef 01/05/2011]
(3)  Subject to paragraph (3A), each of the following aggregate amounts shall not exceed the relevant amount specified in the First Schedule corresponding to both the co-savings member’s birth order and the time that he becomes a citizen of Singapore:
(a)the aggregate amount of all co-investment sums contributed by or on behalf of any parent of the co-savings member under paragraph (1);
(b)the aggregate amount of all co-payment sums contributed by the Government under paragraph (2).
[S 226/2011 wef 01/05/2011]
[S 251/2012 wef 01/06/2012]
(3A)  In any case where the aggregate amount of all co-investment sums contributed before 1st May 2011 under paragraph (1) exceeds the relevant amount referred to in paragraph (3) —
(a)paragraph (3)(a) shall not apply; but
(b)no additional co-investment sum shall be contributed on or after that date under paragraph (1).
[S 226/2011 wef 01/05/2011]
(3B)  For the purposes of paragraph (3) —
(a)Part II of the First Schedule applies to every co-savings member who is born on or after 1 January 2009 (other than a co-savings member mentioned in sub-paragraphs (c) to (i) or in a direction under paragraph (3C));
[S 829/2021 wef 01/11/2021]
(b)[Deleted by S 829/2021 wef 01/11/2021]
(c)Part III of the First Schedule applies to every co‑savings member who is born before 24 March 2016 and whose estimated delivery date for the mother’s confinement is before that date, and who is not adopted, where —
(i)the co-savings member is not a citizen of Singapore at the time of birth but becomes a citizen of Singapore before the twelfth anniversary of the member’s date of birth; and
(ii)both or either mother or natural father of the co‑savings member is a citizen of Singapore at the time of the co‑savings member’s birth;
[S 124/2016 wef 24/03/2016]
[S 430/2015 wef 13/07/2015]
[S 124/2016 wef 24/03/2016]
(d)Part III of the First Schedule applies to every co‑savings member who is born on or after 13 July 2015 but before 24 March 2016 and whose estimated delivery date for the mother’s confinement is before 24 March 2016, and who is adopted between 13 July 2015 and 23 March 2016 (both dates inclusive), where —
(i)the co-savings member is not a citizen of Singapore at the time of birth but becomes a citizen of Singapore before the twelfth anniversary of the member’s date of birth; and
(ii)both or either adoptive mother or adoptive father of the co‑savings member is a citizen of Singapore at the time of the co‑savings member’s adoption;
[S 124/2016 wef 24/03/2016]
[S 430/2015 wef 13/07/2015]
[S 124/2016 wef 24/03/2016]
(e)unless otherwise allowed by the Minister under paragraph (3C), Part III of the First Schedule also applies to every co‑savings member into whose Child Development Account a co‑investment sum is deposited between 24 March 2016 and 30 June 2016 (both dates inclusive), and —
(i)who —
(A)is born on or after 24 March 2016 or before that date but whose estimated delivery date for the mother’s confinement is on or after that date, but born before 1 July 2016; and
(B)if adopted, is adopted between 24 March 2016 and 30 June 2016 (both dates inclusive);
(ii)who is a citizen of Singapore at the time of birth, or becomes a citizen of Singapore before the twelfth anniversary of the co‑savings member’s date of birth; and
(iii)whose mother or natural father is a citizen of Singapore at the time of the co‑savings member’s birth or, if adopted, whose adoptive mother or adoptive father is a citizen of Singapore at the time of the co‑savings member’s adoption;
[S 124/2016 wef 24/03/2016]
(f)Part IV of the First Schedule applies to every co‑savings member who is the subject of a direction under paragraph (3C), and every co‑savings member into whose Child Development Account the first co‑investment sum is deposited on or after 1 July 2016, and —
(i)who is born on or after 24 March 2016 or before that date but whose estimated delivery date for the mother’s confinement is on or after that date, and if adopted, is adopted on or after that date;
(ii)who is a citizen of Singapore at the time of birth, or becomes a citizen of Singapore before the twelfth anniversary of the co‑savings member’s date of birth; and
(iii)whose mother or natural father is a citizen of Singapore at the time of the co‑savings member’s birth or, if adopted, whose adoptive mother or adoptive father is a citizen of Singapore at the time of the co‑savings member’s adoption;
[S 209/2021 wef 01/04/2021]
[S 124/2016 wef 24/03/2016]
(g)Part V of the First Schedule applies to every co‑savings member who is the subject of a direction under paragraph (3C), and every co‑savings member into whose Child Development Account the first co‑investment sum is deposited on or after 1 July 2016, and —
(i)who is born on or after 24 March 2016 or before that date but whose estimated delivery date for the mother’s confinement is on or after that date, and if adopted, is adopted on or after that date;
(ii)who is a citizen of Singapore at the time of birth, or becomes a citizen of Singapore before the twelfth anniversary of the co‑savings member’s date of birth; and
(iii)whose mother and natural father are not citizens of Singapore at the time of the co‑savings member’s birth or, if adopted, whose adoptive parent (if only one) is, or both adoptive mother and adoptive father are, not citizens of Singapore at the time of the co‑savings member’s adoption;
[S 209/2021 wef 01/04/2021]
[S 124/2016 wef 24/03/2016]
(h)Part VI of the First Schedule applies to every co‑savings member —
(i)who —
(A)is born on or after 1 January 2021, and if adopted, is adopted after that date; or
(B)is born before 1 January 2021 but whose estimated delivery date for the mother’s confinement is on or after that date, and if adopted, is adopted on or after that date;
(ii)who is a citizen of Singapore at the time of birth, or becomes a citizen of Singapore before the twelfth anniversary of the co-savings member’s date of birth; and
(iii)whose mother or natural father is a citizen of Singapore at the time of the co-savings member’s birth or, if adopted, whose adoptive mother or adoptive father is a citizen of Singapore at the time of the co-savings member’s adoption;
[S 209/2021 wef 01/04/2021]
[S 419/2023 wef 26/06/2023]
(i)Part VII of the First Schedule applies to every co‑savings member —
(i)who —
(A)is born on or after 1 January 2021, and if adopted, is adopted after that date; or
(B)is born before 1 January 2021 but whose estimated delivery date for the mother’s confinement is on or after that date, and if adopted, is adopted on or after that date;
(ii)who is a citizen of Singapore at the time of birth, or becomes a citizen of Singapore before the twelfth anniversary of the co-savings member’s date of birth; and
(iii)whose mother and natural father are not citizens of Singapore at the time of the co-savings member’s birth or, if adopted, whose adoptive parent (if only one) is not a citizen of Singapore, or both adoptive mother and adoptive father are not citizens of Singapore, at the time of the co-savings member’s adoption;
[S 209/2021 wef 01/04/2021]
[S 419/2023 wef 26/06/2023]
(j)Part VIII of the First Schedule applies to every co-savings member —
(i)into whose Child Development Account any co-investment sum is deposited on or after 1 August 2023;
(ii)if the co-savings member is not adopted —
(A)who is born on or after 14 February 2023, or born before 14 February 2023 but the estimated delivery date for whose mother’s confinement is on or after that date; and
(B)the mother or natural father of whom is a citizen of Singapore at the time of the co-savings member’s birth;
(iii)if the co-savings member is adopted —
(A)who is born on or after 14 February 2023 and adopted on or after that date; and
(B)the adoptive mother or adoptive father of whom is a citizen of Singapore at the time of adoption of the co-savings member; and
(iv)who is a citizen of Singapore at the time of birth, or becomes a citizen of Singapore before the twelfth anniversary of the co-savings member’s date of birth; and
[S 419/2023 wef 26/06/2023]
(k)Part IX of the First Schedule applies to every co-savings member —
(i)into whose Child Development Account any co-investment sum is deposited on or after 1 August 2023;
(ii)if the co-savings member is not adopted —
(A)who is born on or after 14 February 2023, or born before 14 February 2023 but whose estimated delivery date for his or her mother’s confinement is on or after that date; and
(B)the mother and natural father of whom are not citizens of Singapore at the time of the co-savings member’s birth;
(iii)if the co-savings member is adopted —
(A)who is born on or after 14 February 2023 and adopted on or after that date; and
(B)the adoptive parent (if only one) of whom is not a citizen of Singapore, or both adoptive mother and adoptive father of whom are not citizens of Singapore, at the time of adoption of the co-savings member; and
(iv)who is a citizen of Singapore at the time of birth, or becomes a citizen of Singapore before the twelfth anniversary of the co-savings member’s date of birth.
[S 419/2023 wef 26/06/2023]
(3C)  Where —
(a)a co-investment sum is deposited, between 24 March 2016 and 30 June 2016 (both dates inclusive), into the Child Development Account of a co‑savings member —
(i)who is born on or after 24 March 2016 or before that date but whose estimated delivery date for the mother’s confinement is on or after that date; and
(ii)if adopted, is adopted on or after 24 March 2016; and
(b)the co-savings member’s mother or natural father, or adoptive mother or adoptive father (if the member is adopted), applies not later than 31 December 2016 for Part IV or V, instead of Part II or III, of the First Schedule (as the case may be), to apply to that member,
the Minister may by direction grant that application.
[S 124/2016 wef 24/03/2016]
(4)  The Government shall, as far as practicable, pay a co-payment contribution under paragraph (2) into a co-savings member’s Child Development Account by the last day of the month immediately following the month in which the corresponding co-investment sum under paragraph (1) is deposited into the Account by or on behalf of the parent of the member.
[S 644/2007 wef 30/11/2007]
[S 226/2011 wef 01/05/2011]
(4A)  Where it is not practicable for the Government to make a co-payment contribution under paragraph (2) within the time limited by paragraph (4), the Government shall pay the co-payment contribution into the co-savings member’s Child Development Account within such other period as the Minister may allow.
[S 644/2007 wef 30/11/2007]
[S 226/2011 wef 01/05/2011]
(4B)  If the Account referred to in paragraph (4) has been closed in accordance with these Regulations or by a managing agent as permitted by the terms and conditions of the service agreement applicable to the managing agent at the time the Government is to pay the co-payment contribution, the Government shall pay the contribution into the new Child Development Account of the co-savings member.
[S 324/2008 wef 01/08/2008]
[S 226/2011 wef 01/05/2011]
[S 829/2021 wef 01/11/2021]
(4C)  If, at the time the Government is to pay the co-payment contribution, a new Child Development Account has been opened for the co-savings member pending the closure of the Account in the circumstances referred to in paragraph (4B), the Government may pay the contribution into either of those Accounts.
[S 324/2008 wef 01/08/2008]
[S 829/2021 wef 01/11/2021]
(5)  Where the birth order of a co-savings member is re-determined under regulation 4B(6) —
(a)if there is a co-investment sum in respect of the member for which no co-payment sum has been paid, the co-payment sum to be paid must be varied accordingly based on the member’s re-determined birth order; and
(b)if any parent of the member, or any person on behalf of the parent, had deposited sums into the member’s Child Development Account in excess of the maximum total amount of co-investment sums specified in the First Schedule corresponding to the member’s birth order before the re-determination of his birth order (called the previous maximum co-investment sums) —
(i)the whole or any part of those excess sums which does not exceed the difference between the following:
(A)the maximum total amount of co-investment sums specified in the First Schedule corresponding to the member’s re-determined birth order and the time when he becomes a citizen of Singapore;
(B)the previous maximum co-investment sums,
is to be treated as a co-investment sum upon such re-determination; and
(ii)a co-payment sum equivalent to the co-investment sum under sub-paragraph (i) must be contributed into the member’s Child Development Account.
[S 209/2021 wef 01/04/2021]
(6)  In this regulation, “relevant anniversary”, in relation to a member born on or after 1 January 2009, means the thirteenth anniversary.
[S 829/2021 wef 01/11/2021]
Other contributions to member’s Child Development Account by or on behalf of member’s parent
6A.—(1)  Any parent of a member, or any person on behalf of the parent, may, from time to time after a Child Development Account is opened for the member and before 1st January in the year in which the relevant anniversary of the member’s date of birth falls, deposit one or more sums (each not being a co-investment sum) into the Account.
[S 594/2012 wef 05/12/2012]
(2)  Where the parents of a member have obtained a judgment for the dissolution or annulment of their marriage or judicial separation, and the court dividing the matrimonial assets between the parents pursuant to the divorce, annulment or judicial separation proceedings has ordered the transfer of any sum (being a matrimonial asset) into the member’s Child Development Account, that sum may be deposited into the Account at any time after the Account is opened for the member and before 1st January in the year in which the relevant anniversary of the member’s date of birth falls.
[S 594/2012 wef 05/12/2012]
(3)  Subject to regulation 6(3) and (3A), a sum deposited into a co-savings member’s Child Development Account under paragraph (2) shall be treated as a co-investment sum contributed by or on behalf of any parent of the member under regulation 6(1).
(4)  Except as provided in paragraph (3), a sum deposited into a member’s Child Development Account under paragraph (2) shall be treated as a sum contributed by or on behalf of any parent of the member under paragraph (1).
[S 226/2011 wef 01/05/2011]
(5)  In this regulation, “relevant anniversary”, in relation to a member born on or after 1 January 2009, means the thirteenth anniversary.
[S 829/2021 wef 01/11/2021]
Child Development Credit and Cash Grant
6B.—(1)  The Government may pay a Child Development Credit or any Cash Grant into the Child Development Account of any member who satisfies such eligibility criteria as the Government may determine for that payment.
[S 624/2013 wef 01/10/2013]
(2)  The Government may determine whether, and when, to pay any Child Development Credit or Cash Grant.
[S 226/2011 wef 01/05/2011]
[S 624/2013 wef 01/10/2013]
Death of member
7.—(1)  Despite regulation 6 —
(a)if a co-savings member born on or after 1 January 2009 dies at any time on or before 31 December in the year in which the twelfth anniversary of his date of birth falls —
(i)he ceases to be a member of the Scheme; and
(ii)the Government ceases all further co-payment contributions payable to the member under regulation 6; and
(b)if a member (not being a co-savings member) born on or after 1 January 2009 dies at any time on or before 31 December in the year in which the twelfth anniversary of his date of birth falls, he ceases to be a member of the Scheme.
[S 829/2021 wef 01/11/2021]
(2)  Where a member ceases to be a member of the Scheme under paragraph (1), the moneys standing to the credit of the member’s Child Development Account shall be disposed of in accordance with section 6 of the Act and the Account shall thereafter be closed.
[S 829/2021 wef 01/11/2021]
(3)  [Deleted by S 829/2021 wef 01/11/2021]
(4)  The managing agent with whom the Child Development Account is opened shall, before closing that Account, close any fixed deposit or time deposit account opened under regulation 9(1)(d) and then transfer any moneys standing to the credit of the member in that account on the date of closure, including any interest paid on those moneys, to the Child Development Account.
(5)  [Deleted by S 829/2021 wef 01/11/2021][S 829/2021 wef 01/11/2021]
Change of custody, care and control
8.—(1)  Where —
(a)the custody, care and control or care and control of the member is granted under an order of court or by agreement between the parents of the member to a parent or person other than the person who is the trustee of the Child Development Account; or
[S 226/2011 wef 01/05/2011]
(b)the member is adopted by any person other than the trustee of the Child Development Account,
[S 226/2011 wef 01/05/2011]
the trustee shall, as soon as practicable after he knows of the occurrence of such event, notify the Director of such event.
[S 603/2004 wef 01/10/2004]
(2)  Any trustee of a Child Development Account who, without reasonable excuse, fails to comply with paragraph (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.
[S 226/2011 wef 01/05/2011]
Withdrawals from Child Development Account
9.—(1)  A trustee may withdraw or cause the withdrawal of any moneys standing to the credit of a member in the member’s Child Development Account at any time before 1st January in the year in which the relevant anniversary of the member’s date of birth falls for —
(a)the payment of any fee to —
(i)an approved educational or developmental institution in connection with any educational or developmental courses provided to the member or his sibling by the approved educational or developmental institution;
[S 251/2012 wef 01/06/2012]
(ii)an approved medical institution in connection with any medical services provided to the member or his sibling by the approved medical institution; or
[S 179/2007 wef 01/05/2007]
[S 251/2012 wef 01/06/2012]
(iii)an approved healthcare-related institution in connection with any healthcare-related product or service specified in the Second Schedule provided to the member or his sibling by the approved healthcare-related institution, unless, in the opinion of the Director, the product or service is not used for the health or healthcare of the member or his sibling;
[S 251/2012 wef 01/06/2012]
(b)the payment of any premium payable in respect of insurance cover under the MediShield Life Scheme for the member or his sibling;
[S 628/2015 wef 01/11/2015]
[S 829/2021 wef 01/11/2021]
(c)the payment to an insurer of any premium payable in respect of any integrated medical insurance plan or medisave‑approved plan of the member or his sibling; and
[S 628/2015 wef 01/11/2015]
(d)the purpose of depositing the moneys in a fixed deposit or time deposit account —
(i)opened by the trustee on behalf of the member with the managing agent with whom the Child Development Account was opened; and
(ii)approved by the Director.
[S 324/2008 wef 01/08/2008]
[S 769/2005 wef 05/12/2005]
[S 226/2011 wef 01/05/2011]
[S 594/2012 wef 05/12/2012]
(2)  All withdrawals made from the Child Development Account by the trustee under paragraph (1)(a), (b) and (c) shall —
(a)be made by inter-bank GIRO or NETS, unless the Director otherwise permits; and
(b)if required by the Director, be supported by such evidence as the Director may specify.
[S 226/2011 wef 01/05/2011]
(2A)  The Director shall not approve a fixed deposit or time deposit account under paragraph (1)(d)(ii) unless he is satisfied that the terms for the opening of the account provide that —
(a)the account is to be maintained in Singapore dollars only;
(b)no moneys standing to the credit of the account or interest paid on those moneys may be withdrawn before the expiry of the term of the account;
(c)upon the expiry of the term of the account and unless the account is extended for another term, the managing agent must transfer the full amount deposited in the account together with any interest paid to the Child Development Account; and
[S 226/2011 wef 01/05/2011]
(d)where the Child Development Account is to be closed, the managing agent must, before the Child Development Account is closed, close the account notwithstanding that the term of the account may not have expired by then, and transfer the full amount deposited in the account together with any interest paid to the Child Development Account.
[S 226/2011 wef 01/05/2011]
[S 324/2008 wef 01/08/2008]
(2B)  A managing agent shall not, without the approval of the Director, vary any of the terms referred to in paragraph (2A)(a) to (d).
[S 324/2008 wef 01/08/2008]
(3)  Where the trustee of a member’s Child Development Account wishes to withdraw the moneys standing to the credit of the member in the Account for a purpose other than that specified in paragraph (1) or for any other reason, he shall seek the approval of the Director for withdrawal of the moneys from the Account.
[S 226/2011 wef 01/05/2011]
(4)  The Director may, before approving the withdrawal referred to in paragraph (3), require the trustee to provide such information or documents as he considers necessary to support the trustee’s request for the withdrawal.
(5)  The Director may approve the withdrawal of the whole or such part of the moneys standing to the credit of a member’s Child Development Account for a purpose other than that specified in paragraph (1) or for any other reason if he is satisfied that —
(a)the circumstances of the case warrants such withdrawal; and
(b)the withdrawal can be made before 1st January in the year in which the relevant anniversary of the member’s date of birth falls.
[S 644/2007 wef 30/11/2007]
[S 226/2011 wef 01/05/2011]
[S 594/2012 wef 05/12/2012]
(6)  A withdrawal approved by the Director under paragraph (5) —
(a)shall be effected by such means and in such manner as the Director may determine; and
(b)shall not be made unless it is effected before 1st January in the year in which the relevant anniversary of the member’s date of birth falls.
[S 644/2007 wef 30/11/2007]
[S 594/2012 wef 05/12/2012]
(7)  Any trustee who, without the approval of the Director under paragraph (5), makes a withdrawal from the Child Development Account for any purpose other than that specified in paragraph (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000.
[S 226/2011 wef 01/05/2011]
(8)  Paragraphs (5)(b) and (6)(b) shall not apply to any withdrawal referred to in regulation 10(2)(c)(iii) or (3C)(b)(iii).
[S 644/2007 wef 01/01/2008]
[S 594/2012 wef 05/12/2012]
[S 829/2021 wef 01/11/2021]
(9)  In this regulation, “relevant anniversary”, in relation to a member born on or after 1 January 2009, means the thirteenth anniversary.
[S 829/2021 wef 01/11/2021]
Refunds to Child Development Account
9A.—(1)  Where any payment made under regulation 9(1)(a) is refundable or made in error, an approved person in respect of the approved institution concerned is liable to refund such payment to any of the following accounts by the time required under paragraph (1A) or (1B), whichever is applicable:
(a)the member’s Child Development Account;
(b)if at the time of the refund that Account has been closed in accordance with these Regulations or by a managing agent as permitted by the terms and conditions of the service agreement applicable to the managing agent, the new Child Development Account of the member;
(c)if at the time of the refund that Account has been closed in the circumstances referred to in sub-paragraph (b) and the member no longer has any Child Development Account, such other account for the member’s benefit as the Director may determine.
[S 829/2021 wef 01/11/2021]
(1A)  Subject to paragraph (1B), the approved person must make the refund under paragraph (1) not later than one month after the date on which an agreement is reached between the trustee of the member’s Child Development Account and the approved person as to the amount to be refunded.
[S 829/2021 wef 01/11/2021]
(1B)  If the approved person is given a written notice of any suspension of approval under regulation 11A(4), or revocation of appointment or approval under regulation 11B(4), the approved person must make the refund under paragraph (1) before the date of suspension or revocation (as the case may be) specified in that written notice.
[S 829/2021 wef 01/11/2021]
(2)  Where any premium paid to an insurer in respect of an integrated medical insurance plan has been paid from moneys standing to the credit of a member in the member’s Child Development Account, and that insurer is liable to make any refund of that premium, that insurer shall, within one month from the date on which the insurer becomes liable, under the Central Provident Fund (Private Medical Insurance Scheme) Regulations 2005 (G.N. No. S 428/2005), to make the refund, arrange for that refund to be credited directly into —
(a)that Account;
[S 324/2008 wef 01/08/2008]
(b)if at the time of the refund that Account has been closed in accordance with these Regulations or by a managing agent as permitted by the terms and conditions of the service agreement applicable to the managing agent, the new Child Development Account of the member; or
[S 324/2008 wef 01/08/2008]
[S 829/2021 wef 01/11/2021]
(c)if at the time of the refund that Account has been closed in the circumstances referred to in sub-paragraph (b) and the member no longer has any Child Development Account, such other account for the member’s benefit as the Director may determine.
[S 829/2021 wef 01/11/2021]
(3)  An insurer in respect of a medisave-approved plan —
(a)to which any moneys standing to the credit of a member in the member’s Child Development Account have been paid as premium for the medisave‑approved plan; and
(b)which is liable to make any refund of that premium under the MediShield Life Scheme (Private Medical Insurance Scheme) Regulations 2015 (G.N. No. S 623/2015),
must, within one month from the date on which the insurer becomes liable to make the refund in sub‑paragraph (b), arrange for that refund to be credited directly into —
(i)that Account;
(ii)if at the time of the refund that Account has been closed in accordance with these Regulations or by a managing agent as permitted by the terms and conditions of the service agreement applicable to the managing agent, the new Child Development Account of the member; or
[S 829/2021 wef 01/11/2021]
(iii)if at the time of the refund that Account has been closed in the circumstances referred to in sub-paragraph (ii) and the member no longer has any Child Development Account, such other account for the member’s benefit as the Director may determine.
[S 829/2021 wef 01/11/2021]
[S 628/2015 wef 01/11/2015]
Closure of Child Development Account, transfer of member’s moneys and related matters
10.—(1)  Subject to paragraph (3B), the Child Development Account of a member shall be closed in January in the year in which the relevant anniversary of his date of birth falls.
[S 594/2012 wef 05/12/2012]
[S 829/2021 wef 01/11/2021]
(1A)  The managing agent with whom the Child Development Account is opened shall, before closing that Account, close any fixed deposit or time deposit account opened under regulation 9(1)(d) and then transfer any moneys standing to the credit of the member in that account on the date of closure, including any interest paid on those moneys, to the Child Development Account.
[S 324/2008 wef 01/08/2008]
[S 226/2011 wef 01/05/2011]
(2)  Subject to paragraph (3B), the amounts standing to the credit of a member in his Child Development Account before the Account is closed shall be dealt with as follows:
(a)the following amounts shall, as soon as practicable in the year in which the relevant anniversary of the member’s date of birth falls, be transferred to his PSE account:
(i)where the member is a co-savings member, any moneys standing to the credit of the member in the Account on 31st December in the year in which the pertinent anniversary of his date of birth falls, up to a maximum amount equivalent to the sum of —
(A)the aggregate amount of all co-investment sums deposited into the Account under regulation 6(1) or the relevant amount specified in the First Schedule corresponding to both the member’s birth order and the time he becomes a citizen of Singapore, whichever is the lesser;
[S 226/2011 wef 01/05/2011]
[S 251/2012 wef 01/06/2012]
(B)the aggregate amount of all co-payment contributions made by the Government under regulation 6(2) and paid into the Account on or before 31st December in the year in which the pertinent anniversary of the member’s date of birth falls;
[S 407/2016 wef 01/09/2016]
(C)the aggregate amount of all Child Development Credits and Cash Grants paid into the Account on or before 31st December in the year in which the pertinent anniversary of the member’s date of birth falls; and
[S 226/2011 wef 01/05/2011]
[S 594/2012 wef 05/12/2012]
[S 624/2013 wef 01/10/2013]
[S 407/2016 wef 01/09/2016]
(D)in the case of a member to whom Part IV, V, VI, VII, VIII or IX of the First Schedule applies, the total of all contributions, if any, mentioned in regulation 6A(1) and (2) (each not being a co‑investment sum) not exceeding the amount specified in the Third Schedule corresponding to the time the member becomes a citizen of Singapore;
[S 407/2016 wef 01/09/2016]
[S 209/2021 wef 01/04/2021]
[S 419/2023 wef 26/06/2023]
(ia)where the member is not a co-savings member, any moneys standing to the credit of the member in the Account on 31st December in the year in which the pertinent anniversary of his date of birth falls, up to a maximum amount equivalent to the aggregate amount of all Child Development Credits and Cash Grants paid into the Account on or before 31st December in that year; and
[S 226/2011 wef 01/05/2011]
[S 594/2012 wef 05/12/2012]
[S 624/2013 wef 01/10/2013]
(ii)any interest paid on all moneys standing to the credit of the member in the Account on or before 31st December in the year in which the pertinent anniversary of his date of birth falls;
[S 594/2012 wef 05/12/2012]
[S 594/2012 wef 05/12/2012]
(b)the following amounts (if any) shall, as soon as practicable after the Account is closed, be transferred to his PSE account:
(i)any co-payment contribution made by the Government under regulation 6(2), and any Child Development Credit and Cash Grant, which is paid into the Account in the year in which the relevant anniversary of the member’s date of birth falls; and
[S 226/2011 wef 01/05/2011]
[S 594/2012 wef 05/12/2012]
[S 624/2013 wef 01/10/2013]
(ii)any interest paid on all moneys standing to the credit of the member in the Account in the year in which the relevant anniversary of his date of birth falls; and
[S 594/2012 wef 05/12/2012]
(c)any remainder of the moneys standing to the credit of the member in the Account when the Account is closed may be —
(i)transferred to any of the following accounts in respect of which the trustee of the Account has given a written declaration to the Director that the remainder of the moneys so transferred will be used for the member’s benefit:
(A)an account with a bank in Singapore nominated by the trustee;
(B)any account with a bank in Singapore which is in the trustee’s name;
[S 929/2023 wef 01/01/2024]
(ii)transferred to an account with a bank in Singapore which is in the member’s name (whether solely or jointly with a parent of the member or the trustee of the Account);
(iii)withdrawn by the trustee, if the trustee has obtained the approval of the Director under regulation 9(5) for such withdrawal; or
(iv)if there is no transfer under sub-paragraph (i) or (ii), or withdrawal under sub-paragraph (iii), transferred to his PSE account.
[S 829/2021 wef 01/11/2021]
[S 829/2021 wef 01/11/2021]
(3)  [Deleted by S 829/2021 wef 01/11/2021]
(3A)  [Deleted by S 829/2021 wef 01/11/2021]
(3B)  Where a member is born on or after 1 January 2009 but before 1st January 2013 —
(a)the trustee of the member’s Child Development Account may elect in writing, at any time after 1st January in the year in which the seventh anniversary of the member’s date of birth falls but before the Account is closed under paragraph (1), for the Account to be closed and for the amounts standing to the credit of the member in the Account to be transferred to the member’s PSE account; and
(b)if the trustee makes an election in accordance with sub‑paragraph (a), then —
(i)the Account shall be closed as soon as practicable after the election is made;
(ii)paragraph (2) shall cease to apply to the member; and
(iii)the amounts standing to the credit of the member in the Account before the Account is closed shall be dealt with in accordance with paragraph (3C).
[S 594/2012 wef 05/12/2012]
[S 829/2021 wef 01/11/2021]
(3C)  For the purposes of paragraph (3B)(b)(iii), the amounts standing to the credit of a member in his Child Development Account shall be dealt with as follows:
(a)the following amounts shall, as soon as practicable after the Account is closed, be transferred to his PSE account:
(i)where the member is a co-savings member, any moneys standing to the credit of the member in the Account, up to a maximum amount equivalent to the sum of —
(A)the aggregate amount of all co‑investment sums deposited into the Account under regulation 6(1) or the relevant amount specified in the First Schedule corresponding to both the member’s birth order and the time he becomes a citizen of Singapore, whichever is the lesser;
(B)the aggregate amount of all co‑payment contributions made by the Government under regulation 6(2) and paid into the Account; and
(C)the aggregate amount of all Child Development Credits and Cash Grants paid into the Account;
[S 624/2013 wef 01/10/2013]
(ii)where the member is not a co‑savings member, any moneys standing to the credit of the member in the Account, up to a maximum amount equivalent to the aggregate amount of all Child Development Credits and Cash Grants paid into the Account; and
[S 624/2013 wef 01/10/2013]
(iii)any interest paid on all moneys standing to the credit of the member in the Account; and
(b)any remainder of the moneys standing to the credit of the member in the Account when the Account is closed may be —
(i)transferred to any of the following accounts in respect of which the trustee of the Account has given a written declaration to the Director that the remainder of the moneys so transferred will be used for the member’s benefit:
(A)an account with a bank in Singapore nominated by the trustee;
(B)any account with a bank in Singapore which is in the trustee’s name;
[S 929/2023 wef 01/01/2024]
(ii)transferred to an account with a bank in Singapore which is in the member’s name (whether solely or jointly with a parent of the member or the trustee of the Account);
(iii)withdrawn by the trustee, if the trustee has obtained the approval of the Director under regulation 9(5) for such withdrawal; or
(iv)if there is no transfer under sub-paragraph (i) or (ii), or withdrawal under sub-paragraph (iii), transferred to his PSE account.
[S 829/2021 wef 01/11/2021]
(4)  For the avoidance of doubt, any election by the trustee under paragraph (3B) shall be irrevocable.
[S 594/2012 wef 05/12/2012]
[S 829/2021 wef 01/11/2021]
(4A)  Despite paragraphs (2), (3B) and (3C), any co‑payment contribution that is not paid into a co‑savings member’s Child Development Account before the Account is closed, must be paid into the member’s PSE account as soon as practicable.
[S 407/2016 wef 01/09/2016]
(5)  Any moneys transferred under paragraph (2)(c)(ii) or (3C)(b)(ii), or withdrawn by the trustee of a member’s Child Development Account under paragraph (2)(c)(iii) or (3C)(b)(iii), must be used for the benefit of the member.
[S 829/2021 wef 01/11/2021]
(6)  [Deleted by S 550/2008 wef 31/10/2008]
(7)  In paragraphs (2)(a)(i) and (ii) and (3C)(a)(i) and (iii) —
(a)a reference to co-investment sums deposited into a member’s Child Development Account includes such sums paid into any previous Child Development Account of that member and transferred to the first-mentioned Account;
[S 226/2011 wef 01/05/2011]
(b)a reference to co-payment contributions made by the Government and paid into a member’s Child Development Account includes such contributions made by the Government and paid into any previous Child Development Account of that member and transferred to the first-mentioned Account;
[S 226/2011 wef 01/05/2011]
[S 407/2016 wef 01/09/2016]
(c)a reference to interest paid on moneys standing to the credit of a member’s Child Development Account includes interest paid on moneys standing to the credit of the member in any previous Child Development Account of that member and transferred to the first-mentioned Account; and
[S 226/2011 wef 01/05/2011]
[S 324/2008 wef 01/08/2008]
[S 644/2007 wef 01/01/2008]
[S 594/2012 wef 05/12/2012]
[S 407/2016 wef 01/09/2016]
(d)a reference to the contributions mentioned in regulation 6A(1) and (2) (each not being a co‑investment sum) includes such contributions paid into any previous Child Development Account of that member and transferred to the firstmentioned Account.
[S 407/2016 wef 01/09/2016]
(8)  In this regulation —
“pertinent anniversary”, in relation to a member born on or after 1 January 2009, means the twelfth anniversary;
“relevant anniversary”, in relation to a member born on or after 1 January 2009, means the thirteenth anniversary.
[S 829/2021 wef 01/11/2021]
Application for approval as approved person, etc.
11.—(1)  Any person who wishes to offer to a member or his sibling —
(a)any educational or developmental courses provided by —
(i)an early childhood development centre operated by the person in accordance with section 6 of the Early Childhood Development Centres Act 2017;
[S 829/2021 wef 01/11/2021]
(ii)a preschool or special education school operated by the person which is registered under section 23 of the Education Act 1957 or section 9 of the Private Education Act 2009; or
[S 251/2012 wef 01/06/2012]
[S 829/2021 wef 01/11/2021]
[S 419/2023 wef 31/12/2021]
(iii)an early intervention centre operated by the person;
[S 251/2012 wef 01/06/2012]
(b)any medical services provided by a healthcare service provider;
[S 419/2023 wef 26/06/2023]
(c)any healthcare-related product or service specified in the Second Schedule provided by a pharmacy, unless, in the opinion of the Director, the product or service is not used for the health or healthcare of the member or his sibling;
[S 251/2012 wef 01/06/2012]
[S 226/2017 wef 15/05/2017]
(d)any healthcare-related product or service specified in the Second Schedule provided by an assistive technology device provider operated by the person, unless, in the opinion of the Director, the product or service is not used for the health or healthcare of the member or his sibling; or
[S 251/2012 wef 01/06/2012]
(e)any healthcare-related product or service specified in the Second Schedule provided by an optical shop, unless, in the opinion of the Director, the product or service is not used for the health or healthcare of the member or his sibling,
[S 251/2012 wef 01/06/2012]
may apply to the Minister for approval as an approved person in respect of that early childhood development centre, preschool, special education school, early intervention centre, healthcare service provider, pharmacy, assistive technology device provider or optical shop for the purposes of the Scheme.
[S 179/2007 wef 01/05/2007]
[S 251/2012 wef 01/06/2012]
[S 829/2021 wef 01/11/2021]
[S 42/2022 wef 22/01/2022]
[S 419/2023 wef 26/06/2023]
(2)  An application by the person referred to in paragraph (1) shall be made by —
(a)where the person is an individual, that individual;
(b)where the person is a partnership —
(i)all the partners;
(ii)any partner applying on behalf of the partnership; or
(iii)any other person who satisfies the Minister that he is authorised to make the application on behalf of the partnership;
(c)where the person is a body corporate, a director, the secretary or other principal officer of the body corporate, or any other person who satisfies the Minister that he is authorised to make the application on behalf of the body corporate; or
(d)where the person is an unincorporated body or association of persons, any person who satisfies the Minister that he is authorised to make the application on behalf of the unincorporated body or association of persons.
(3)  Every application under paragraph (1) shall be made in such form as the Minister may provide and shall be accompanied by —
(a)particulars of one or more bank accounts (in such form as the Minister may require) —
(i)into which payment out of a member’s Child Development Account for any fees payable to the approved institution is to be credited; and
(ii)from which moneys may be withdrawn, by an approved person in respect of that approved institution, to make refunds to a member’s Child Development Account as required under the Act or these Regulations; and
[S 829/2021 wef 01/11/2021]
(b)such other information or documents as may be required by the Minister.
(4)  The Minister may, on the application made by a person under paragraph (1) —
(a)refuse to approve the person as an approved person; or
(b)approve the person as an approved person, subject to such terms and conditions as the Minister may impose.
(5)  [Deleted by S 179/2007 wef 01/05/2007]
(6)  The Minister shall, on approval of a person as an approved person, issue a letter of approval to the approved person.
[S 603/2004 wef 01/10/2004]
[S 324/2008 wef 01/08/2008]
[S 449/2013 wef 22/07/2013]
(7)  An approved person shall —
(a)[Deleted by S 449/2013 wef 22/07/2013]
(b)verify that —
(i)the person who makes or wishes to make the withdrawals from a member’s Child Development Account (not being a withdrawal made by NETS) for the payment of any fee payable to the approved institution is the trustee of the Account; and
[S 226/2011 wef 01/05/2011]
(ii)the child in respect of whom payment is made is the member or the member’s sibling;
(c)[Deleted by S 769/2005 wef 05/12/2005]
(d)notify the Minister of any change in the particulars provided in his application under paragraph (1) within 7 days of such change; and
(e)comply with such other terms and conditions as may be imposed by the Minister under paragraph (4)(b), or under regulation 11A(2) or 11B(3), whichever is applicable.
[S 603/2004 wef 01/10/2004]
[S 453/2015 wef 28/07/2015]
[S 829/2021 wef 01/11/2021]
(8)  [Deleted by S 449/2013 wef 22/07/2013]
(9)  [Deleted by S 829/2021 wef 01/11/2021]
(9A)  [Deleted by S 829/2021 wef 01/11/2021]
(9B)  [Deleted by S 829/2021 wef 01/11/2021]
(9C)  [Deleted by S 829/2021 wef 01/11/2021]
(9D)  [Deleted by S 829/2021 wef 01/11/2021]
(10)  [Deleted by S 829/2021 wef 01/11/2021]
(11)  Any approved person who contravenes paragraph (7)(b) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
[S 449/2013 wef 22/07/2013]
(12)  [Deleted by S 449/2013 wef 22/07/2013][S 829/2021 wef 01/11/2021]
Circumstances of revocation of approval
11AA.—(1)  An approval granted to a person under regulation 11(4)(b) is revoked on the date on which any of the following circumstances apply:
(a)the date on which the person is wound-up or otherwise dissolved in accordance with any written law;
(b)the date on which an approved institution for which the person was approved ceases operation;
(c)any of the following dates applicable to an approved institution for which the person was approved —
(i)in a case of an early childhood development centre — the date on which the early childhood development centre ceases to be operated by a person in accordance with section 6 of the Early Childhood Development Centres Act 2017;
(ii)in a case of a preschool or special education school — the date on which the preschool or special education school ceases to be registered under the Education Act 1957 or the Private Education Act 2009;
(iii)in a case of an early intervention centre — the date on which the early intervention programme (if only one) ceases, or all the early intervention programmes (if more than one) cease, to be registered with the Ministry of Social and Family Development;
(iv)in a case of a healthcare service provider — the date on which the healthcare service provider ceases to hold a licence under the Healthcare Services Act 2020 to provide any licensable healthcare service;
(v)in a case of a healthcare service site of a healthcare service provider — the date on which the healthcare service site ceases to be an approved conveyance or approved permanent premises of the healthcare service provider;
(vi)in a case of a pharmacy — the date on which the pharmacy ceases to be licensed under a pharmacy licence;
(vii)in a case of an assistive technology device provider — the date of cessation as such a provider;
(viii)in a case of an optical shop (other than an optometry centre that is managed or operated by a polytechnic) — the date on which the optical shop ceases to be registered under any written law administered by the Accounting and Corporate Regulatory Authority; or
(ix)in a case of an optometry centre that is managed or operated by a polytechnic — the date on which the optometry centre ceases to be an optometry centre managed or operated by the polytechnic.
(2)  Where any of the circumstances in paragraph (1)(a), (b) and (c) existed before 1 January 2024, the approval of the person under regulation 11(4)(b), if subsisting, is revoked on 1 January 2024.
[S 929/2023 wef 01/01/2024]
Suspension of approval as approved person
11A.—(1)  The Minister may, without prejudice to any other penalty prescribed under the Act or any other remedy the Government may have under the Act in respect of any breach of these Regulations or any terms and conditions of approval applicable to an approved person, suspend the approval of an approved person in respect of any approved institution for a period not exceeding 6 months if the Minister has reasonable grounds to suspect that —
(a)the approved person has made any false or misleading statement or provided any document which the approved person knows to be false or misleading in the application under regulation 11(1);
(b)the approved person has breached any provision of these Regulations or any terms and conditions of approval applicable to that person; or
(c)the approved person is being investigated for, or charged with, an offence of criminal misappropriation, criminal breach of trust, cheating, theft or extortion or any other offence involving fraud or dishonesty (whether in Singapore or elsewhere).
(2)  The Minister may appoint another person as an approved person in respect of that approved institution during the period of suspension mentioned in paragraph (1) or (5)(a), subject to any terms and conditions that the Minister may impose.
(3)  The Minister must, before suspending the approval of an approved person under paragraph (1), give the approved person —
(a)notice in writing of the Minister’s intention to do so; and
(b)an opportunity to make written representations, within the time specified in the notice (being not less than 14 days after the date of the service of the notice mentioned in sub-paragraph (a)), as to why the approved person’s approval should not be suspended.
(4)  The Minister must —
(a)notify the approved person, in writing, of the Minister’s decision under paragraph (1); and
(b)specify, in the written notice in sub-paragraph (a), a date upon which the suspension is to take effect, being not less than 7 days after the date of the service of that notice.
(5)  If the Minister is satisfied that there is a good reason to do so, the Minister may —
(a)extend the suspension period for any further period or periods, each not exceeding 6 months; or
(b)lift the suspension before the period of suspension expires.
(6)  The Minister must, before extending the suspension period of an approved person under paragraph (5)(a), give the approved person —
(a)notice in writing of the Minister’s intention to do so; and
(b)an opportunity to make written representations, within the time specified in the notice (being not less than 14 days after the date of the service of the notice mentioned in sub-paragraph (a)), as to why the suspension period should not be extended.
[S 829/2021 wef 01/11/2021]
Revocation of appointment or approval
11B.—(1)  The Minister may, despite the suspension of approval of an approved person under regulation 11A and without prejudice to any other penalty prescribed under the Act or any other remedy the Government may have under the Act in respect of any breach of these Regulations or any terms and conditions of appointment or approval applicable to an approved person, revoke the appointment or approval of the approved person in respect of any approved institution if —
(a)the Minister has reasonable grounds to suspect that the approved person has made any false or misleading statement or provided any document which he knows to be false or misleading in his application under regulation 11(1);
(b)the Minister has reasonable grounds to suspect that the approved person is dead, bankrupt, wound-up or dissolved, as the case may be;
(c)the Minister has reasonable grounds to suspect that the approved institution —
(i)is no longer in operation;
(ii)being an early childhood development centre, has ceased to be operated by a person in accordance with section 6 of the Early Childhood Development Centres Act 2017;
(iii)being a preschool or special education school, has ceased to be registered under the Education Act 1957 or the Private Education Act 2009;
[S 419/2023 wef 31/12/2021]
(iv)has ceased to be an early intervention centre, a preschool or a special education school;
(v)being a healthcare service provider, has ceased to hold a licence under the Healthcare Services Act 2020 to provide any licensable healthcare service;
[S 419/2023 wef 26/06/2023]
(va)being a healthcare service site of a healthcare service provider, has ceased to be an approved conveyance or approved permanent premises of the healthcare service provider;
[S 419/2023 wef 26/06/2023]
(vi)being a pharmacy, has ceased to be licensed under a pharmacy licence;
(vii)has ceased to be an assistive technology device provider;
(viii)in the case of an optical shop, other than an optometry centre that is managed or operated by a polytechnic, has ceased to be registered under any written law administered by the Accounting and Corporate Regulatory Authority; or
(ix)in the case of an optometry centre that is managed or operated by a polytechnic, has ceased to be an optometry centre managed or operated by the polytechnic,
as the case may be;
(d)the approved person is convicted of an offence of criminal misappropriation, criminal breach of trust, cheating, theft or extortion or any other offence involving fraud or dishonesty (whether in Singapore or elsewhere);
(e)the Minister has reasonable grounds to suspect that the approved person has breached any provision of these Regulations or any terms and conditions of the appointment or approval applicable to that person; or
(f)the Minister considers that it is no longer in the public interest for the approved person to continue to participate in the Scheme.
(2)  When the Minister revokes the appointment or approval of an approved person in respect of an approved institution in any of the circumstances referred to in paragraph (1)(a), (b), (d), (e) or (f), the Minister may appoint any person as an approved person for that institution —
(a)for a period not exceeding 6 months, and for one or more further periods (each not exceeding 6 months), as the Minister may determine; or
(b)until another approved person is earlier approved for that institution under regulation 11(4)(b).
(3)  The appointment under paragraph (2)(a) is subject to any terms and conditions that the Minister may impose.
(4)  Regulation 11A(3) and (4) applies, with the necessary modifications, to the revocation of the appointment or approval of an approved person.
[S 829/2021 wef 01/11/2021]
(5)  Despite this regulation, if it comes to the knowledge of the Minister after the Minister gives notice in writing of the Minister’s intention to revoke the approval of an approved person but before the approval is revoked, that any of the circumstances prescribed by regulation 11AA apply —
(a)the approval is revoked by regulation 11AA;
(b)any proceedings relating to the revocation of approval under this regulation are to cease; and
(c)where the approval is revoked by regulation 11AA(1)(a), the Minister may appoint any other person as an approved person in respect of the approved institution in accordance with paragraph (2), as if the reference to a revocation of approval mentioned in paragraph (2) were a reference to the revocation of approval by regulation 11AA(1)(a).
[S 929/2023 wef 01/01/2024]
Requirement for approved person to appoint auditor
11C.—(1)  The Director may, by written notice to an approved person in respect of any approved institution, require the approved person to appoint an auditor to conduct an audit of the approved person’s compliance with the Act, these Regulations or any terms and conditions of appointment or approval applicable to that person.
(2)  The written notice under paragraph (1) may provide for —
(a)the requirements for the audit (including any documents and information to be made available for the audit);
(b)the time by which the audit must be completed; and
(c)the requirement for the findings of the audit to be provided to the Director by a time specified in that notice.
[S 829/2021 wef 01/11/2021]
Prohibition against unauthorised withdrawals of moneys
12.—(1)  No approved person shall —
(a)accept any payment out of a Child Development Account for any purpose other than that specified in regulation 9(1)(a);
[S 829/2021 wef 01/11/2021]
(aa)make any withdrawal from a Child Development Account for any purpose other than that specified in regulation 9(1)(a);
[S 829/2021 wef 01/11/2021]
(b)cause or make withdrawals from a Child Development Account without the approval or authorisation of the trustee of that Account; or
[S 226/2011 wef 01/05/2011]
(c)cause or make withdrawals from any Child Development Account for any payment to the approved institution (if only one), or any of the approved institutions (if more than one), in respect of which the person was appointed or approved as an approved person —
(i)during any period of investigation for the purposes of ascertaining whether there are any grounds to suspend the approval of that approved person under regulation 11A, or revoke the appointment or approval of that approved person under regulation 11B;
(ii)on or after the date on which the Minister gives notice in writing of the Minister’s intention to suspend the approval of that approved person under regulation 11A, or revoke the appointment or approval of that approved person under regulation 11B;
(iii)during any period of suspension under regulation 11A; or
(iv)on or after the earliest of the following dates:
(A)the date of any revocation of approval by regulation 11AA;
(B)the date of any revocation of appointment or approval under regulation 11B.
[S 929/2023 wef 01/01/2024]
(2)  Any person who contravenes paragraph (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000.
(3)  Paragraph (1)(b) does not apply to a withdrawal made by NETS.
[S 324/2008 wef 01/08/2008]
(4)  [Deleted by S 829/2021 wef 01/11/2021]
(5)  [Deleted by S 829/2021 wef 01/11/2021]
Retention of records
13.—(1)  Every approved person shall maintain records in such form as the Director may determine of —
(a)the account number of the Child Development Account —
(i)out of which any payment is made to the approved institution in respect of a member or his sibling; or
(ii)to which a refund is made by an approved person in respect of the approved institution as required under the Act or these Regulations, in respect of a member or his sibling;
[S 829/2021 wef 01/11/2021]
(b)the particulars of the member or sibling in respect of whom the payment or refund is made, and any document or information relied on by the approved person to verify the matters mentioned in regulation 11(7)(b)(ii);
[S 829/2021 wef 01/11/2021]
(c)the amount paid out of or refunded to the Child Development Account;
[S 226/2011 wef 01/05/2011]
[S 829/2021 wef 01/11/2021]
(ca)the mode of the payment or refund;
[S 829/2021 wef 01/11/2021]
(d)the purpose of the payment or refund; and
[S 829/2021 wef 01/11/2021]
(e)the date of the payment or refund.
[S 829/2021 wef 01/11/2021]
(2)  The records referred to in paragraph (1) shall —
(a)be kept for a period of 3 years starting on the date on which any payment out of the Child Development Account or refund to the Child Development Account mentioned in paragraph (1) (as the case may be) is made, or such other period as the Director may by written notice require in any particular case; and
[S 829/2021 wef 01/11/2021]
(b)be kept confidential and not be inspected by any person other than —
(i)a person authorised by the Director;
(ia)if the Director requires the approved person to conduct an audit under regulation 11C(1), the auditor appointed by the approved person;
[S 829/2021 wef 01/11/2021]
(ii)an employee of the approved person who has been authorised in writing by the approved person to inspect such records;
(iii)the trustee of the Child Development Account or, where the parent of the member is not the trustee, the parent; and
[S 226/2011 wef 01/05/2011]
(iv)any other person empowered or authorised to inspect such records under any written law for the time being in force.
Duty of officers of approved person
14.—(1)  Where an approved person is a body corporate or an unincorporated body or association of persons, every director, manager, secretary or other similar officer of the body corporate or unincorporated body or association of persons shall exercise reasonable diligence to ensure that the approved person complies with these Regulations and the terms and conditions imposed under regulation 11(4)(b), 11A(2) or 11B(3), as the case may be.
[S 453/2015 wef 28/07/2015]
[S 829/2021 wef 01/11/2021]
(2)  Any person who contravenes paragraph (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.
Prescribed scheme for purposes of section 8(1)(e) and (f) of Act
15.  For the purposes of section 8(1)(e) and (f) of the Act, the prescribed scheme is the scheme known as the Baby Bonus Cash Gift.
[S 829/2021 wef 01/11/2021]