Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 30A

Dependent grandparent allowance

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

(1AA) In this section, “dependent grandparent allowance” means an
allowance granted under subsection (1) or (1A). (Added 8 of 2005 s. 4)

(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 grandparent or a grandparent of his or her spouse
               in that year; and

   (b)  if that grandparent—

        (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. 4)

(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 grandparent or a grandparent of his or her spouse
               in that year; and

   (b)  if that grandparent—

        (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. 4)

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

(3) A dependent grandparent allowance grantable in respect of a grandparent
under subsection (1) is— (Amended 8 of 2005 s. 4)

   (a)  an allowance of the prescribed amount;

   (b)  an additional allowance of the prescribed amount if that grandparent
        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. 4)

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

   (a)  an allowance of the prescribed amount;

   (b)  an additional allowance of the prescribed amount if that grandparent
        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. 4)

(4) For the purposes of this section—

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

        (i)    the grandparent 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
               grandparent in the year of assessment;

   (b)  (Repealed 31 of 1998 s. 16)

(5) Where a deduction has been allowed to a person under section  26D for any
year of assessment in respect of a grandparent or grandparent 
of his or her spouse, no person shall be granted a dependent grandparent
allowance under this section for that year of assessment in respect of the
same grandparent. (Added 31 of 1998 s. 16) (Added 37 of 1994 s. 4)
________________________________________________________________________ Note:
The amendments made by s. 4 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)