Q：
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Who can claim the dependent brother or dependent sister allowance in Hong Kong?
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A：
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During a relevant year of assessment, you can claim in respect of each dependent brother / sister maintained by your or your spouse, who was:
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Under 18 years old and unmarried; or
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Aged 18 or more but under 25 years old and unmarried and receiving full time education at university, college, school or other similar educational establishment; or
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Aged 18 or more and unmarried but incapacitated to work due to physical or mental disability.
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Q：
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Can I claim dependent brother or dependent sister allowance for my full blood brother / sister only?
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A：
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Besides your full blood brother or sister or full blood brother or sister of your spouse / deceased spouse, you may also claim the dependent brother or dependent sister allowance for your half blood brother or sister / adopted brother or sister / step brother or sister / natural child of your adoptive parent or your spouse’s or your deceased spouse’s half blood brother or sister / adopted brother or sister / step brother or sister / natural child of your spouse’s or your deceased spouse’s adoptive parent.
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Q：
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I have a sister who is over 25 years old and living with me. She needs rest for over 15 hours each day, which prevents her on finding a job. Can I claim dependent sister allowance under this circumstance?
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A：
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You can get deduction for dependent sister allowance if she is still single and was incapacitated for work by reason of physical or mental disability. Before admitting your claim, an Assessor may require you to provide documentary evidence like doctor’s certificate to support your claim.
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Q：
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Can we share the dependent brother or dependent sister allowance equally for the same brother or sister?
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A：
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No. At present, there is no statutory provision to apportion the dependent brother or dependent sister allowance.
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Q：
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What if there are two or more taxpayers claimed the dependent brother or dependent sister allowance for the same brother or sister?
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A：
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In respect of the same dependent brother or sister, only one taxpayer will be granted the allowance concerned for the same year of assessment. All the claimants should reach an agreement on who should claim the said allowance. If there is no agreement, no allowance will be granted.
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FAQ
