Part 12 Allowances and Elderly Residential Care Expenses
12.1 Married Person's Allowance and Personal Disability Allowance
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 [143] and need not complete Part 4.4.
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.
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 [144] and state the amount
of maintenance fees paid by you during the year.
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
[146] of paper return). The Department may verify the information with
the Social WelfareDepartment.
12.2 Child Allowance and Dependent Brother or Dependent Sister Allowance
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:
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under the age of 18 years; or
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of or over the age of 18 but under 25 and receiving full time education; or
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of or over the age of 18 and incapacitated for work by reason of physical or mental disability.
An additional one-off Child Allowance will be granted in the year the child was born.
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.
Only one individual can be granted the Child Allowance or the Dependent
Brother / Sister Allowance in respect of the same person.
12.3 Single Parent Allowance
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.
You are not entitled to Single Parent Allowance merely by making financial contribution
towards the maintenance and education of your child / children.
12.4 Dependent Parent and Dependent Grandparent Allowance and Elderly Residential Care Expenses
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:
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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;
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aged 55 or more, or eligible to claim an allowance under the Government's
Disability Allowance Scheme; and
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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.
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.
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.
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.
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 12.1, 12.2 and / or 12.4.
Attention:
For claims of the above allowances and / or Elderly
Residential Care Expenses, the Department may verify the information with the Social Welfare Department.
(May 2026)