4. I have a brother and a sister whose living expenses are fully supported by me. Can I claim the "dependent brother/sister allowance" under this circumstance?

4. I have a brother and a sister whose living expenses are fully supported by me. Can I claim the "dependent brother/sister allowance" under this circumstance?

According to section 30B of the Inland Revenue Ordinance, you are eligible to claim dependent brother/sister allowance if you or your spouse, not being a spouse living apart, maintains your (or your spouse's) unmarried brother or sister, who was at any time in the year of assessment,

• 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.

"Brother/Sister" refers to: 

• a brother / sister of full or half blood of you or your spouse;
• an adopted brother / sister of you or your spouse;
• a stepbrother / sister of you or your spouse;
• a natural child of your or your spouse's adoptive parent; or
• a brother / sister of your deceased spouse. 

A brother/sister is only treated as maintained by the taxpayer or the taxpayer's spouse if at any time during the year, the taxpayer or his/her spouse had sole or predominant care of the brother/sister.

If your brother and sister meet the above requirements, you could claim a dependant brother/sister allowance of $37,500 from the year of assessment 2023/24 onwards for each dependent.

The taxpayers must come to an agreement among themselves over who will make the allowance claim if there is another person who has a right to make the allowance for the same brother or sister for the same assessment year as the taxpayer. If no agreement is reached, no allowance will be made.