Historical eligibility
The relief was for qualifying women who met the marriage or specified separation, divorce or widowhood conditions and employed a foreign domestic worker themselves or through their husband. Single and male taxpayers were ineligible. It could offset earned income only, after allowable expenses. The source’s final-year examples concern levy paid in 2023 for YA 2024.
Earlier computation
Relief equalled twice the levy paid for one helper, regardless of whether the woman or husband paid it. Having several helpers did not allow claims for all of them; the page illustrates selecting one helper’s levy. These historical amounts should not be used to claim FDWL Relief in YA 2025 or later. Other family reliefs have their own current conditions.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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