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 for the year of assessment 2015/16 and onwarsd is $66,000.