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

On reviewing applications, the Inland Revenue Department may require the applicants to submit evidence showing that the dependants are eligible to claim an allowance under the Government's Disability Allowance Scheme.

If the dependant has applied to the Social Welfare Department (SWD) for the disability allowance, the taxpayer can provide the file number the dependant used in making the application. For dependants that have not claimed the disability allowance, a Medical Assessment Report issued by a public hospital or a registered medical practitioner is required to substantiate the dependant's eligibility for disability allowance in the relevant year. This Medical Report should be in the same format as that required by the SWD in assessing the prescribed disability under the Comprehensive Social Security Assistance Scheme or Social Security Allowance Scheme. The Inland Revenue Department will accept this Medical Assessment Report as evidence for the purpose of the Disabled Dependant Allowance under the Inland Revenue Ordinance.