Q：
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Who can claim the dependent parent and dependent grandparent 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 parent / grandparent maintained by you or your spouse, not being living apart from you, the dependent parent / grandparent must:
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ordinarily resident in Hong Kong;
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aged 55 or more, or eligible to claim an allowance under the Government’s Disability Allowance Scheme; and
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resided with you or your spouse for a continuous period of not less than 6 months or have received from you or your spouse not less than HK$12,000 in money towards his / her maintenance
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Q：
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Is that I can claim the dependent parent and dependent grandparent allowance for my natural parent / grandparent only?
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A：
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Besides your natural parent or grandparent or the natural parent or grandparent of your spouse / deceased spouse, you may also claim the dependent parent and dependent grandparent allowance for your adoptive parent or grandparent / step parent or grandparent or your spouse’s or your deceased spouse’s adoptive parent or grandparent / step parent or grandparent.
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Q：
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How can I eligible to claim additional dependent parent and grandparent allowance?
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A：
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You are entitled to additional dependent parent and grandparent allowance if the dependent parent / grandparent resided with you continuously throughout the whole year without paying full cost.
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Q：
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What documents do I need to submit in order to substantiate that my dependent parent or dependent grandparent was residing with me?
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A：
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You must supply a copy of the dependent’s Hong Kong identity card. In addition, you are required to provide evidence to substantiate that the dependent was residing with you in the same address during a relevant year of assessment, for example, bank statement.
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Q：
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What if there are two or more taxpayers claimed the dependent parent and dependent grandparent allowance for the same parent or grandparent?
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A：
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In respect of the same dependent parent / grandparent, only one taxpayer will be granted the allowance concerned for the same year of assessment. At present, there is no statutory provision to apportion the dependent parent and grandparent allowance / additional allowance.
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FAQ
