According to the exemption formula, if the school fees are 2.5% of a parent’s total annual income, the parent does not qualify for any exemption unless she or he has three or more children at the same school or at another public fee-charging school.
If the school fees are 3% of a parent’s total income, the parent does not qualify for any exemption unless she or he has two or more children at the same public school or at another ‘fee-charging’ school.