(D)
How to Complete the Return

Part 11 Allowances and Elderly Residential Care Expenses

 
11.1 Married Person's Allowance and Personal Disability Allowance
 Item point
 If you were married and your spouse did not have any income chargeable to Salaries Tax
  during the year and has not elected for personal assessment separately for the year, you
 
 will be granted Married Person's Allowance under Salaries Tax. Please only complete this
 
 part and you need not elect for joint assessment. If you complete paper return, please tick
 
 "No" in box 136 and need not complete Part 4.4.
 Item point
 If you have elected for joint assessment under Salaries Tax and / or Personal Assessment
 
 jointly with your spouse (Part 4.4 & Part 7 of paper return), you will also be granted Married
 
 Person's Allowance.
 Item point
 If you were living apart but had not divorced from your spouse (who did not have any
 
 income chargeable to Salaries Tax) and you were maintaining or supporting him / her
  during the relevant year of assessment, you should complete paper return to claim Married
 
 Person's Allowance, tick box 137 and state the amount of maintenance fees paid by you
  during the year.
 Item point
 If you are eligible to claim an allowance under the Government’s Disability Allowance
 
 Scheme during the year, you are entitled to claim Personal Disability Allowance (box
  139 of paper return). The Department may verify the information with the Social Welfare
  Department.

 
11.2 Child Allowance and Dependent Brother or Dependent Sister Allowance
 Item point
 You may claim allowance in respect of an unmarried child / brother / sister if you or your
  spouse at any time during the year maintained the child or were responsible, on an ongoing
 
 basis, for the provision of daily care and supervision for the brother / sister provided that the
 
 child / brother / sister was:
 
-
 under the age of 18 years; or
-
 of or over the age of 18 but under 25 and receiving full time education; or
-

of or over the age of 18 and incapacitated for work by reason of physical or
mental disability.

Item point
 An additional one-off Child Allowance will be granted in the year the child was born.
Item point
 If you and your spouse both have income chargeable to Salaries Tax, all Child
 
 Allowances must be claimed by either one of you. The spouse who is nominated to
 
 claim the Child Allowance should make the claim for Child Allowance in this part.
 Item point
 Only one individual can be granted the Child Allowance or the Dependent Brother
 
 / Sister Allowance in respect of the same person.

 
11.3 Single Parent Allowance
 Item point
 If, throughout the year, you were single, divorced, widowed, married but living apart from
 
 your spouse, and were responsible, on an ongoing basis, for the provision of daily care
  and supervision for a child, you may claim Single Parent Allowance provided that you
 
 were entitled to be granted Child Allowance in respect of that child.
 Item point
 You are not entitled to Single Parent Allowance merely by making financial contribution
  towards the maintenance and education of your child / children.

 
11.4 Dependent Parent and Dependent Grandparent Allowance and Elderly Residential Care Expenses
 Item point
 You may claim allowance in respect of each dependent parent / grandparent maintained by
  you / your spouse, not being a spouse living apart from you, during the year provided that
  the dependant must at any time during the year be:
 
-
 ordinarily resident in Hong Kong, which means that the dependant must be
  habitually and normally resident in Hong Kong. To determine whether a
  dependant is ordinarily resident in Hong Kong, the Department may consider
  objective factors including: (i) the number of days he / she stayed in Hong Kong,
  the frequency of his / her visit to Hong Kong and the length of each stay;
  (ii) whether he / she has a permanent dwelling in Hong Kong; (iii) whether he /
  she owns a property for residence outside Hong Kong; (iv) whether he / she
  works or carries out a business in Hong Kong; (v) whether his / her relatives are
  mainly residing in Hong Kong;
-
 aged 55 or more, or eligible to claim an allowance under the Government's
 
 Disability Allowance Scheme; and
-
 resided with you / your spouse, without paying full cost, for a continuous
 
 period of not less than 6 months or have received from you / your spouse
 
 not less than $12,000 in money towards his / her maintenance.
Item point If the dependent parent / grandparent resided with you continuously throughout the
  whole year without paying full cost, you are also entitled to Additional Dependent
  Parent / Grandparent Allowance.
 Item point If the dependent parent / grandparent was at any time during the year of assessment
  aged 60 or over, or eligible to claim an allowance under the Government's
  Disability Allowance Scheme and resided at a residential care home,
  you may choose to claim deduction of Elderly Residential Care Expenses
  that were paid by you / your spouse instead of Dependent Parent / Grandparent
  Allowance. If you claim both the Dependent Parent / Grandparent Allowance and
  deduction of Elderly Residential Care Expenses in respect of the same dependant, only the
  deduction for Elderly Residential Care Expenses will be allowed.
 Item point Deduction for Elderly Residential Care Expenses is limited to the amount of related
  residential care expenses paid by you / your spouse. Any amount subsequently reimbursed
 
 by any person or organisation should be excluded.
 Item point Only one individual can be granted the Dependent Parent / Grandparent Allowance
  or deduction of the Elderly Residential Care Expenses in respect of the same person.
  If more than one individual is entitled to the allowance or deduction for the same
  dependant, they must agree among themselves on who shall claim the allowance or
  deduction.
 
Disabled Dependant Allowance
If you are granted Married Person's, Child, Dependent Brother / Sister, Dependent Parent /
Grandparent Allowances or allowed deduction for Elderly Residential Care Expenses in respect of
a dependant who is eligible to claim an allowance under the Government's Disability Allowance
Scheme during the year, you are also entitled to claim a Disabled Dependant Allowance in respect
of that disabled dependant. If you complete paper return, please tick appropriate box(es) in
Parts 11.1, 11.2 and / or 11.4.
Attention :
 For claims of the above allowances and / or Elderly Residential Care Expenses, the
Department may verify the information with the Social Welfare Department.

 

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(April 2023)