E) Allowances relating to Salaries Tax

1. Who are eligible to claim the "married person's allowance"? What is the amount of that allowance?



2. I am married. How do I claim the "Married Person's Allowance", choose either "Joint Assessment" or "Personal Assessment", or nominate my spouse to claim the deduction for "Home Loan Interest"?



3. How is eligibility for claiming the "child allowance" determined? What is the current amount of that allowance?



4. I have a brother and a sister whose living expenses are fully supported by me. Can I claim the "dependent brother/sister allowance" under this circumstance?



5. I have to maintain my two parents. Under what circumstances can I claim the "dependent parent allowance" or the "additional dependent parent allowance"?



6. How to determine whether or not a dependent parent ordinarily resides in Hong Kong?



7. We maintain my wife's stepfather who is over 60 years old this year but he has not registered a marriage with my mother-in-law. Can we claim the dependent parent allowance in respect of my wife's stepfather?



8. I am eligible to obtain a "child allowance", but I was divorced 2 year ago. Can I claim the "single parent allowance"?



9. I have separated from my spouse recently and I have to solely maintain my children. Can I claim the "single parent allowance"?



10. Under what circumstances can I claim the "disable dependent allowance"?



11. What evidence is required from applicants for the "disabled dependant allowance" when a review is made?