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Eligibility Criteria
•A person who meets the following eligibility criteria as at 31 December 2018 may apply for receiving $4,000 under the Scheme –
(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 Lien retiré 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);
(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;
(e)need not pay salaries tax for the Year of Assessment (YA) 2017/18; and
(f)does not own any property in Hong Kong.•If a person meets criteria (a) to (e) above but owns only one property in Hong Kong Lien retiré which is used as his/her principal place of residence with an amount of rates concession for 2018-19 of less than $4,000, he/she may apply for receiving the difference between $4,000 and the amount of rates concession. Any person who owns a property in Hong Kong which is not used as his/her principal place of residence, or who owns more than one property in Hong Kong, is not eligible under the Caring and Sharing Scheme (the Scheme).•If a person meets criteria (a) to (d) above but needs to pay salaries tax for YA 2017/18 –(a)if he/she does not own any property in Hong Kong and the salaries tax concession he/she received for YA 2017/18 is less than $4,000, he/she may apply for receiving the difference between $4,000 and the amount of tax concession.(b)if he/she owns only one property in Hong Kong Lien retiré 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 received is less than $4,000 in aggregate, he/she may apply for receiving the difference between $4,000 and the aggregate tax and rates concessions.
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Eligibility Criteria
•A person who meets the following eligibility criteria as at 31 December 2018 may apply for receiving $4,000 under the Scheme –
(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 Lien retiré 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);
(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;
(e)need not pay salaries tax for the Year of Assessment (YA) 2017/18; and
(f)does not own any property in Hong Kong.•If a person meets criteria (a) to (e) above but owns only one property in Hong Kong Lien retiré which is used as his/her principal place of residence with an amount of rates concession for 2018-19 of less than $4,000, he/she may apply for receiving the difference between $4,000 and the amount of rates concession. Any person who owns a property in Hong Kong which is not used as his/her principal place of residence, or who owns more than one property in Hong Kong, is not eligible under the Caring and Sharing Scheme (the Scheme).•If a person meets criteria (a) to (d) above but needs to pay salaries tax for YA 2017/18 –(a)if he/she does not own any property in Hong Kong and the salaries tax concession he/she received for YA 2017/18 is less than $4,000, he/she may apply for receiving the difference between $4,000 and the amount of tax concession.(b)if he/she owns only one property in Hong Kong Lien retiré 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 received is less than $4,000 in aggregate, he/she may apply for receiving the difference between $4,000 and the aggregate tax and rates concessions.
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