| 1. | Claim for dependent parent dependent grandparent allowance or deduction for elderly residential care expenses
申请供养父母祖父母外祖父母免税额或扣除长者住宿照顾开支 |
| 2. | My father is a legally adopted son . can i claim dependent grandparent allowance in respect of my father s natural parent and adopted parent
我的父亲是被依法领养的，我可否同时就我父亲的亲生父母和领养父母申请供养祖父母免税额？ |
| 3. | My parents have claimed dependent parent allowance in respect of their own parents . can i claim dependent grandparent allowance in respect of the same dependant
本人父母已就他们的父母申请供养父母免税额，本人是否仍可就同一受养人申请祖父母免税额。 |
| 4. | Given that i am granted dependent grandparent allowance , can my parents claim additional dependent parent allowance only on the ground that they reside with my grandparents
本人已获给予供养祖父母免税额。本人的父母可否就祖父母以同住为理由只申请额外父母免税额？ |
| 5. | As you are entitled to claim dependent grandparent allowance in respect of your grandparents , your parents cannot claim any dependent parent allowance or additional dependent parent allowance in respect of the same dependant
你己经就你的祖父母享有供养祖父母免税额，所以你的父母并不能就同一受养人申领供养或额外供养父母免税额。 |
| 6. | When a deduction for residential care expenses has been allowed in respect of a parent or grandparent , no person can be granted a dependent parent allowance or dependent grandparent allowance for the same parent or grandparent for the same year of assessment
若任何人已就其父母祖父母外祖父母获得长者住宿照顾开支扣除则他她或其他人士便不可以在同一课税年度再就该名父母祖父母外祖父母申索供养父母祖父母外祖父母免税额。 |
| 7. | A under the inland revenue ordinance , salaries tax payers may claim various tax allowances for dependent family members , including the married person s allowance , child allowance , dependent parent allowance , dependent grandparent allowance , dependent brother allowance and dependent sister allowance , to alleviate the burden of supporting their dependent family members
一在税务条例下，缴纳薪俸税人士可以因为供养依赖他她的家属而申索多个免税项目，包括已婚人士免税额子女免税额供养父母免税额供养祖父母免税额及供养兄弟姊妹免税额，以减轻纳税人供养依赖他她的家属的负担。 |
| 8. | The deduction for elderly residential care expenses is allowed as an alternative to the granting of dependent parentgrandparent allowance . when a deduction for residential care expenses has been allowed in respect of a parent or grandparent , no person can be granted a dependent parent allowance or dependent grandparent allowance for the same parent or grandparent for the same year of assessment
若任何人已就其父母祖父母外祖父母获得长者住宿照顾开支扣除，则他她或其他人士便不可以在同一课税年度再就该名父母祖父母外祖父母申索供养父母祖父母外祖父母免税额。 |
