10. Under what circumstances can I claim the “disabled dependent allowance”?

10. Under what circumstances can I claim the “disabled dependent allowance”?

Under section 31A of the Inland Revenue Ordinance, taxpayers are eligible to claim the disabled dependant allowance if they or their spouses, not being a spouse living apart, maintain a dependant who is eligible to claim an allowance under the Government's Disability Allowance Scheme .

The dependant may be:

• the spouse of the taxpayer; or
• a child of the taxpayer; or
• a parent or grandparent of the taxpayer or his/her spouse; or
• the brother or sister of the taxpayer or his/her spouse.

This allowance is granted in addition to the following allowances or deductions in respect of the disabled person:

• married person's allowance; or
• child allowance; or
• dependent parent/grandparent allowance or elderly residential care expenses; or
• dependent brother/sister allowance.

The disabled dependent allowance from the year of assessment 2023/24 onwards is $75,000 for each dependent.