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10. Under what circumstances can I claim the “disabled dependent allowance”?

Under section 31A of the Inland Revenue Ordinance, taxpayers are eligible to claim the disabled dependant allowance if they or their spouses, not being a spouse living apart, maintain a dependant who is eligible to claim an allowance under the Government's Disability Allowance Scheme .


The dependant may be:


  • the spouse of the taxpayer; or
  • a child of the taxpayer; or
  • a parent or grandparent of the taxpayer or his/her spouse; or
  • the brother or sister of the taxpayer or his/her spouse.

This allowance is granted in addition to the following allowances or deductions in respect of the disabled person:


  • married person's allowance; or
  • child allowance; or
  • dependent parent/grandparent allowance or elderly residential care expenses; or
  • dependent brother/sister allowance.

The disabled dependent allowance for the year of assessment 2015/16 and onwarsd is $66,000.