Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 30

Dependent parent allowance

(Past version on 17/04/1998).
(Past version on 30/06/1997).

(1AA) In this section, “dependent parent allowance” means an allowance
granted under subsection (1) or (1A). (Added 8 of 2005 s. 3)

(1) An allowance shall be granted in any year of assessment to a person—

   (a)  if—

        (i)    the person; or

        (ii)   his or her spouse who is not living apart from that person,
               maintains a parent or a parent of his or her spouse in that
               year; and

   (b)  if that parent—

        (i)    was ordinarily resident in Hong Kong; and

        (ii)   was— (A) aged 60 or more; or (B) under the age of 60 and was
               eligible to claim an allowance under the Government’s
               Disability Allowance Scheme, at any time in that year.
               (Replaced 8 of 2005 s. 3)

(1A) An allowance shall be granted in any year of assessment to a person—

   (a)  if—

        (i)    the person; or

        (ii)   his or her spouse who is not living apart from that person,
               maintains a parent or a parent of his or her spouse in that
               year; and

   (b)  if that parent—

        (i)    at any time in that year was ordinarily resident in Hong Kong;

        (ii)   at any time in that year was aged 55 or more but was under the
               age of 60;

        (iii)  did not attain the age of 60 in that year; and

        (iv)   was, throughout that year, not eligible to claim an allowance
               under the Government’s Disability Allowance Scheme. (Added 8
               of 2005 s. 3)

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

(3) A dependent parent allowance grantable in respect of a parent under
subsection (1) is— (Amended 8 of 2005 s. 3)

   (a)  an allowance of the prescribed amount;

   (b)  an additional allowance of the prescribed amount if that parent
        resided, otherwise than for full valuable consideration, with the
        person who is eligible to claim the allowance under paragraph (a) for
        a year of  assessment continuously throughout that year. (Amended 8 of
        2005 s. 3)

(3A) A dependent parent allowance grantable in respect of a parent under
subsection (1A) is—

   (a)  an allowance of the prescribed amount;

   (b)  an additional allowance of the prescribed amount if that parent
        resided, otherwise than for full valuable consideration, with the
        person who is eligible to claim the allowance under paragraph (a) for
        a year of  assessment continuously throughout that year. (Added 8 of
        2005 s. 3)

(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)
________________________________________________________________________ Note:
The amendments made by s. 3 of 8 of 2005 to this section apply in relation to
the year of assessment commencing on 1 April 2005 and to all subsequent years
of assessment. (Please see 8 of 2005 s. 2)