3. How is eligibility for claiming the “child allowance” determined? What is the current amount of that allowance?

3. How is eligibility for claiming the “child allowance” determined? What is the current amount of that allowance?

Under section 31 of the Inland Revenue Ordinance, a taxpayer is eligible to claim child allowance if, at any time during a year of assessment, he/she maintains an unmarried child, who was:

• under the age of 18; or
• of or over the age of 18 but under 25, and was receiving full time education at a university, college, school or other similar educational establishment; or
• of or over the age of 18, and was, by reason of physical or mental disability, incapacitated for work.

"Child" refers to:

• the child of the taxpayer or his/her spouse or former spouse; or
• the adopted child of the taxpayer or his/her spouse or former spouse; or
• the step-child of the taxpayer or his/her spouse or former spouse.

If a married couple, not being a husband and wife living apart, have more than one child for whom child allowance is claimed, all child allowances must be claimed by either the husband or the wife (but not both). They must decide who shall claim the allowance.

The allowance for each child is $100,000 each for the year of assessment 2015/16 and onwards.