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Tax deduction for expenses on assisted reproductive services

The answers to frequently asked questions provided below are subject to the passage of the relevant legislation.

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1.

Q:

What is the expected effective date of the proposed tax deduction for expenses on assisted reproductive services?

 
 

A:

The proposed tax deduction is intended to apply to the year of assessment 2024/25 and to all subsequent years of assessment.

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2.

Q:

What is the maximum amount of deduction for each year of assessment?

 
 

A:

A tax deduction for expenses on assisted reproductive services of up to $100,000 per year will be allowed under salaries tax and personal assessment. The ceiling of tax deduction for the taxpayer and his / her spouse will be $100,000 in total for married taxpayers.

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3.

Q:

Who can be benefitted from the proposed tax deduction?

 
 

A:

Taxpayers benefitting from the proposed tax deduction are:

(a) couples who are infertile or receive reproductive technology procedures under specified medical needs; and
(b) cancer patients, or any other patients, who may be rendered infertile as a result of chemotherapy, radiotherapy, surgery or other medical treatment.

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4.

Q:

Whether all the expenses paid in relation to the assisted reproductive services are deductible?

 
 

A:

No. Only the necessary expenses paid by the eligible taxpayers from receiving assisted reproductive services in licensed centres are deductible.

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5.

Q:

What are licensed centres?

 
 

A:

Licensed centres are those centres which are regulated under the Human Reproductive Technology Ordinance (Cap. 561) and hold the relevant licence (viz. an artificial insemination by husband licence, a treatment licence or a storage licence) issued by the Council on Human Reproductive Technology.

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6.

Q:

Whether the expenses paid for receiving the assisted reproductive services overseas are deductible?

 
 

A:

No. As explained in the answer to Question No. 4, only the necessary expenses paid for receiving assisted reproductive services in licensed centres are deductible. Expenses paid for receiving those services from institutions other than the licensed centres, including overseas institutions, are not tax deductible.

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7.

Q:

For which year of assessment should a taxpayer claim the deduction of the expenses if the assisted reproductive services are not received in the year of assessment during which payment is made?

 
 

A:

The taxpayer should claim the deduction in the year of assessment during which the expenses are paid.

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8.

Q:

Whether a taxpayer can claim the deduction of the expenses with the receipt issued by the licensed centre?

 
 

A:

No. Apart from requesting the payment receipt, the taxpayer also has to request an accredited specialist or the person responsible of the licensed centre to sign and issue a standard form of the Proof of Qualifying Expenses Paid for Assisted Reproductive Services (the Proof) to certify (a) the amount of expenses paid; (b) the date of payment of those expenses; and (c) the eligibility for tax deduction. Before the passage of the relevant legislation, a taxpayer who intends to claim tax deduction for the assisted reproductive expenses paid on or after 1 April 2024 should retain the relevant receipt so that he / she can obtain the Proof from the relevant licensed centre after the passage of the legislation.

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9.

Q:

Before the passage of the relevant legislation, whether a taxpayer can claim the tax deduction if he / she leaves Hong Kong during the year of assessment 2024/25 and has to file tax return early for tax clearance?

 
 

A:

Before the passage of the legislation, the taxpayer cannot be allowed the deduction of the relevant expenses. The taxpayer should complete the tax clearance procedure as usual before leaving Hong Kong. Upon the passage of the legislation, the taxpayer may lodge an objection against the assessment and provide the Proof of Qualifying Expenses Paid for Assisted Reproductive Services to be signed and issued by the licensed centre in relation to the relevant expenses to be paid on or after 1 April 2024 as documentary evidence.

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10.

Q:

How can a taxpayer claim deduction for expenses on assisted reproductive services for the provisional salaries tax assessment for the year of assessment 2024/25?

 
 

A:

After the passage of the relevant legislation and the receipt of the notice of salaries tax assessment, the taxpayer may apply in writing for holding over of the provisional salaries tax charged for the year of assessment 2024/25 in respect of the deduction. The time limit for the application is 28 days before the due date for payment of the provisional tax, or 14 days after the date of the notice for payment of the provisional tax, whichever is later.