No. The taxpayer is not entitled to deduction for elderly
residential care expenses because he/she has not paid for
such expenses. However, he/she may claim dependent parent
allowance in respect of his/her parent provided all the relevant
conditions are satisfied, including a contribution of money
towards the maintenance of the parent of not less than $12,000
in the year of assessment.
Note: IRD may obtain information from Social Welfare Department
to verify the information provided by the taxpayer in support
of the claim for Dependent Parent/Grandparent Allowance and/or
Elderly Residential Care Expenses.