Salaries Tax - Dependent
Brother or Sister Allowance
can get the allowance if he maintains his brother or sister who is
single and under 18; or if over 18 and under 25: who is on full time
study; or if at any age: who is disabled for work.
not the brother or sister is a Hong Kong resident does not affect the
eligibility of the allowance.
allowance for maintaining the same child is allowed. In other words, if child
granted to the child's parent, no Dependent Brother or Sister Allowance
will be granted.
In addition, a person may
claim Disabled Dependant Allowance in respect of his disabled brother or
sister. The condition for the claim is that the brother or sister must
be eligible to claim Disability Allowance from the Social Welfare
may claim the allowance in tax return. If he forgets to do so, he may
claim it by an
when he receives the assessment. Even if he misses the objection
deadline, he can still claim it by a
Section 70A claim (because it is an
omission --- to claim the allowance).
Press here for the
amount of allowances.