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Allowances

Year of assessment 2003/04 2004/05 2005/06 and
2006/07
2007/08 2008/09
onwards
HK$ HK$ HK$ HK$ HK$
Basic Allowance

104,000

100,000

100,000

100,000

108,000

Married Person's Allowance

208,000

200,000

200,000

200,000

216,000

Child Allowance:          
  • For each of the 1st to 9th child
  • For each child born during the year, the Child Allowance will be increased by
30,000
Nil
30,000
Nil
40,000
Nil
50,000
50,000
50,000
50,000
Dependent Brother/Sister Allowance
 - for each qualified brother/sister
30,000 30,000 30,000 30,000 30,000
Dependent Parent/Grandparent Allowance
 - for each qualified parent/grandparent
         
  • Aged 60 or above
  • Aged under 60 but was eligible to claim an allowance undet the Government's Disability Allowance Scheme
  • Aged 55 or above but below 60
30,000
30,000


Nil
30,000
30,000


Nil
30,000
30,000


15,000
30,000
30,000


15,000
30,000
30,000


15,000
Additional Dependent Parent/Grandparent Allowance
 - for each qualified parent/grandparent
         
  • Aged 60 or above
  • Aged under 60 but was eligible to claim an allowance undet the Government's Disability Allowance Scheme
  • Aged 55 or above but below 60
30,000
30,000


Nil
30,000
30,000


Nil
30,000
30,000


15,000
30,000
30,000


15,000
30,000
30,000


15,000

Single Parent Allowance

104,000 100,000 100,000 100,000 108,000
Disabled Dependent Allowance
- for each qualified dependent
60,000 60,000 60,000 60,000 60,000

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