1823 Frequently Asked Questions

1823 Frequently Asked Questions

ENQUIRY

To help give the right answer for you, we may need to ask for some information from you. Please select the answer that applies to you when the screen below asks you to make a choice. You may click on the question if you need to start over.

Share:  Facebook   Twitter   Weibo   Email


The applicant must meet the following eligibility criteria as at 31 December 2018:

(a) is aged 18 or above;

(b) holds a Hong Kong Identity Card (including new arrivals, but excluding Hong Kong non-permanent residents who have been admitted to Hong Kong to work, study, or receive training and their dependants, and excluding individuals who have entered Hong Kong as visitors);

(c) ordinarily resides in Hong Kong (including those who are temporarily away from Hong Kong but would reasonably be expected to return to live in Hong Kong, for example, duty trips, overseas studies, medical treatment, but excluding those who have emigrated); and

(d) is not benefiting from the two-month extra allowance of Comprehensive Social Security Assistance (CSSA), Old Age Living Allowance (OALA), Old Age Allowance (OAA), or Disability Allowance (DA) announced in the 2018-19 Budget.

For details, please refer to the website of the Caring and Sharing Scheme or contact WFAO by phone (hotline 3897 1088). 


If the applicant is not required to pay salaries tax for the Year of Assessment (YA) 2017/18 and:

(a) does not own any property in Hong Kong, the applicant may apply for $4,000; or

(b) owns only one property in Hong Kong which is used as his/her principal place of residence with an amount of rates concession for 2018-19 of less than $4,000, the applicant may apply for the difference between $4,000 and the amount of rates concession.

(For how to check the amount of rates concession, please click here.) 


If the applicant is required to pay salaries tax for YA 2017/18 and:


(a) does not own any property in Hong Kong and the salaries tax concession he/she receives for YA 2017/18 is less than $4,000, the applicant may apply for the difference between $4,000 and the amount of tax concession; or

(b) owns only one property in Hong Kong which is used as his/her principal place of residence, and the salaries tax concession for YA 2017/18 and the rates concession for 2018-19 that he/she receives is less than $4,000 in aggregate, the applicant may apply for the difference between $4,000 and the aggregate tax and rates concessions.

(For how to check the amount of salaries tax concession, please click here.) 



FAQ Top 10
Did you know
Other Languages Bahasa Indonesia Thai Nepali Tagalog Hindi Urdu Punjabi
About Us Site Map
Complaint Channel Disclaimer
Privacy Policy Copyright Notice
© 1823.gov.hk
Comply with the relevant World Wide Web Consortium Web Accessibility Design Guidelines for the 2A level requirements Efficiency Office Caring Organisation Asia's World City