Singles taking care of parents enjoy other rebates17 Mar 2011
"Ms Chen Ya Mei ('Question on Foreign Maid Levy Relief', ZB Mar 9) asked why the Foreign Maid Levy (FML) relief only applied to married women, widows, or women who were separated or divorced from their husbands and lived with their children. Ms Chen also suggested that the FMLR be extended to singles who employ maids to look after their elderly parents.
FML relief is a targeted tax relief to give recognition to women who continue to remain in the workforce after their marriage.
The Government grants a separate tax relief, the parent relief, as a recognition for taxpayers (whether single or married) who take care of their parents. This tax relief is available for all care arrangements for the parents, including if the taxpayer engages a helper to care for them. The parent relief was increased in Budget 2010, from a maximum of $5,000 to $7,000. The relief is up to $11,000, higher than $8,000 previously, if the taxpayer is supporting his handicapped parent.
In addition to the parent tax relief, a taxpayer – whether single or married – who employs a maid to care for a Singaporean parent who is either 65 years or above, or is suffering from disabilities, can enjoy a concessionary maid levy of $170 per month, instead of the normal $265 levy".
Lim Bee Khim (Ms)
Director, Corporate Communications
Ministry of Finance