Q:
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What types of environment-friendly vehicles are eligible for the tax deduction?
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A:
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The eligible environment-friendly vehicles cover the following three categories:
1.
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Eligible vehicles under the “Tax Incentives Scheme for Environment-friendly Commercial Vehicles” administered by the Environmental Protection Department;
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2.
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Hybrid electric vehicles; and
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3.
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Hybrid electric vehicles; and
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The above-mentioned environment-friendly vehicles do not include any vehicle in which any person holds rights as a lessee under a lease.
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Q:
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What vehicle models are eligible under the “Tax Incentives Scheme for Environment-friendly Commercial Vehicles”?
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A:
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You may check eligible vehicle models by visiting the website of the Environmental Protection Department http://www.epd.gov.hk/epd/english/environmentinhk/air/prob_solutions/environment_friendly_commercial_vehicles.html
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Q:
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Does the purchase of “second-hand” environment-friendly vehicles qualify for the tax deduction?
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A:
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Yes, buyers of second-hand vehicles are still entitled to the tax deduction as long as the vehicle is an eligible environment-friendly vehicle at the time of purchase.
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Q:
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When can I make a tax deduction for environment-friendly vehicle?
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A:
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Full deduction is allowed in the year of purchase.
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Q:
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Does the tax deduction only apply to eligible environment-friendly vehicles which is used for business?
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A:
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Yes, when an eligible environment-friendly vehicle is partly not used in the production of chargeable profits, the tax deduction shall be adjusted proportionately.
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