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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) unmarriedbrother 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:

 

  • the natural brother/sister of the taxpayer or his/her spouse; or
  • the adopted brother/sister of the taxpayer or his/her spouse; or
  • the step brother/sister of the taxpayer or his/her 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 $33,000 each for the year of assessment 2015/16 and onwards.

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