Q:
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What kind of conditions should be satisfied under salaries tax and personal assessment before a deduction for elderly residential care expenses is granted in Hong Kong?
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A:
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A Hong Kong taxpayer may claim the elderly residential care expenses that have been paid to a residential care home for his or his spouse’s parent or grandparent subject to the following conditions:
1.
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The parent or grandparent is at least 60 years old, unless he/she is entitled to claim an allowance under the Government’s Disability Allowance Scheme;
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2.
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The parent or grandparent was receiving residential care in a residential care home in the year of assessment;
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3.
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The expenses were paid to a residential care home or any person acting on its behalf;
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4.
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The expenses were actually paid by you or your spouse in the year of assessment (net of any reimbursement by any person or organization);
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5.
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The residential care home is legally operated in Hong Kong.
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Q:
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If more than one person is eligible to claim deduction for elderly residential care expenses in respect of the same parent or grandparent for the same year of assessment, will all of them be allowed the deduction?
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A:
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No double claim for the same parent or grandparent for a year of assessment is allowed. If two or more persons claiming the deduction, you should reach an agreement as to who will claim the deduction for that year of assessment. If no such agreement is made, no one can get the deduction.
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Q:
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What is the limit of the allowable deduction?
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A:
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Starting from 2018/19 onwards, the deduction ceiling for the elderly residential care expenses has been increased from HK$92,000 to HK$100,000.
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Q:
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Besides I paid to a residential care home for my parent or grandparent, I also paid them in money towards their maintenance in a year of assessment. Can I claim deduction for elderly residential care expenses and dependent parent and grandparent allowance at the same time?
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A:
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You cannot make claims for both the deduction for elderly residential care expenses and the dependent parent and grandparent allowance for the same year of assessment, you can only choose one of them.
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Q:
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If my or my spouse’s parent or grandparent residing at a residential care home reached the age of 60 during the year. Are we entitled to deduction for elderly residential care expenses for the relevant year of assessment?
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A:
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Once your or your spouse’s parent or grandparent reached the age of 60 in a year assessment, you are entitled to deduction for elderly residential care expenses paid in that year of assessment without apportionment, subject to the prescribed annual deduction ceiling.
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