(D)	How to Complete the Return

Part 9	Qualifying Premiums Paid under Voluntary Health Insurance Scheme (VHIS) Policy
	Qualifying premiums paid under a VHIS policy is deductible under Salaries Tax and
	Personal Assessment. The deduction is applicable to the year of assessment 2019/20 and after. (boxes , , & of paper return)
	Enter the amount of qualifying premiums paid by you or your spouse for an insured person
	under a VHIS policy. Premiums already claimed in your spouse’s return should be excluded.
	The insured person is either yourself or your specified relative, i.e. your spouse, child,
	your or your spouse’s brother, sister, parent or grandparent.
	The insured person is either a HKID Card holder or if under the age of 11 and not a
	HKID Card holder at any time during the year of assessment, his / her natural parent
	or adoptive parent must be a HKID Card holder when he / she was born or adopted.
	If the specified relative is your child, your or your spouse’s brother / sister, he / she must
	be at any time during the year of assessment under the age of 18; or aged 18 or more but
	under the age of 25 and receiving full time education; or aged 18 or more but incapacitated
	for work by reason of physical or mental disability.
	If the specified relative is your or your spouse’s parent / grandparent, he / she must be
	at any time during the year of assessment at the age of 55 or more, or eligible to claim
	an allowance under the Government’s Disability Allowance Scheme.
	The deductible amount shall not exceed the amount prescribed in the
	Inland Revenue Ordinance.
Back to main menu