Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 26D

Elderly residential care expenses

(1) Subject to the other provisions of this section, where a person or his or
her spouse, not being a spouse living apart from the person, pays during any
year of assessment any residential care expenses in respect of a
parent or grandparent of the person who at any time in that year of assessment
is aged 60 or more or, being under the age of 60, is eligible to claim an
allowance under the Government's Disability Allowance Scheme, a deduction in
respect of the residential care expenses shall be allowable to that person for
that year of assessment.

(2) A deduction under subsection (1) is allowable to a person in respect of
each parent or grandparent of the person, in so far as any
residential care expenses described in that subsection have been paid by the
person or his or her spouse in respect of that parent or grandparent.

(3) A deduction allowable to a person under subsection (1) in respect of each
parent or grandparent of the person for any year of  assessment shall not
exceed the amount specified in Schedule 3C in relation to that
year of assessment.

(4) (a) Subject to paragraph (b), a deduction in respect of any
residential care expenses shall not be allowable under this section to more
than one person for any year of assessment in respect of the same
parent or grandparent.

   (b)  Where a deduction in respect of any residential care expenses is
        claimed by or allowed to more than one person for any year of 
        assessment in respect of the same parent or grandparent, section 33(2)
        to

(4) shall apply with the necessary modifications to such a deduction as it
does to a dependent parent allowance, a dependent grandparent allowance, a
dependent brother or dependent sister allowance, a child allowance or a
disabled dependant allowance; and section 33 shall, where this paragraph
applies, be construed as if a reference therein to such an allowance included,
in the case of any residential care expenses so claimed, a reference to an
allowance to which section 33(2) applies and, in the case of any
residential care expenses so allowed, a reference to an allowance to which
section 33(3) applies.

(5) In this section-

"parent or grandparent" (父母或祖父母), in relation to any person,
means-

   (a)  a parent or parent of his or her spouse; or

   (b)  a grandparent or grandparent of his or her spouse;

"residential care expenses" (住宿照顧開支) means any expenses payable in
respect of the residential care received at a residential care home and paid
to that residential care home or any other person acting on its behalf;

"residential care home" (安老院) means any premises-

   (a)  in respect of which a licence issued or renewed under the
        Residential Care Homes (Elderly Persons) Ordinance ( Cap 459) is for
        the time being in force;

   (b)  in respect of which a certificate of exemption issued or renewed under
        that Ordinance is for the time being in force;

   (c)  to which that Ordinance does not apply by virtue of section 3 of that
        Ordinance; or

   (d)  which is a nursing home in respect of which any person has been
        registered under section 3 of the
        Hospitals, Nursing Homes and Maternity  Homes Registration Ordinance (
        Cap 165). (Part IVA added 31 of 1998 s. 12)

"parent or grandparent" (父母或祖父母)

"residential care expenses" (住宿照顧開支)

"residential care home" (安老院)