Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 30

Dependent parent allowance

Caution: This is a past version. See the current version here.

(1) An allowance ("dependent parent allowance") shall be granted under this
section in any year of assessment if the person or his or her spouse, not
being a spouse living apart from that person, maintains a parent or a parent
of his or her spouse in the year of assessment and that parent at any time in
that year was-

   (a)  ordinarily resident in Hong Kong; and

   (b)  aged 60 or more or, being under the age of 60, was eligible to claim
        an allowance under the Government's Disability Allowance Scheme.

(2) A dependent parent allowance may be granted in respect of each such parent
who is so maintained.

(3) A dependent parent allowance grantable under this section is-

   (a)  an allowance of the prescribed amount;

   (b)  an additional allowance of the prescribed amount if a parent in
        respect of whom the person is eligible to claim an allowance under
        paragraph (a) for the year of assessment was residing, otherwise than
        for full valuable consideration, with the person continuously
        throughout the year of assessment.

(4) For the purposes of this section-

   (a)  a parent shall only be treated as being maintained by a person or his
        or her spouse if-

        (i)    the parent resides, otherwise than for full valuable
               consideration, with that person and his or her spouse for a
               continuous period of not less than 6 months in the
               year of assessment; or

        (ii)   the person or his or her spouse contributes not less than the
               prescribed amount in money towards the maintenance of that
               parent in the year of assessment;

   (b)  (Repealed 31 of 1998 s. 15)

(5) Where a deduction has been allowed to a person under section  26D for any
year of assessment in respect of a parent or parent of his or  her spouse, no
person shall be granted a dependent parent allowance under this section for
that year of assessment in respect of the same parent. (Added 31 of 1998 s.
15) (Added 43 of 1989 s. 10)