FAQ on Tax waiver for persons affected by the fire incident at Wang Fuk Court in Tai Po

Which year of assessment and tax types does the tax waiver apply to?

The tax waiver applies to the balance of tax payable for the year of assessment 2024/25 and the provisional tax for the year of assessment 2025/26 under specified tax types, which include salaries tax, property tax of solely-owned properties, profits tax of sole proprietorships and tax under personal assessment.

Who are eligible for the tax waiver? Does it apply to owners of Wang Fuk Court who do not reside in the estate?

The tax waiver applies to all property owners (including owners who do not reside in the estate) and residents (including tenants) of Wang Fuk Court, as well as those who died in the Wang Fuk Court fire incident (including the deceased fireman and workers).

If the income of residents or property owners of Wang Fuk Court is derived from jointly owned or co-owned properties or partnership businesses, can they benefit from the tax waiver?

The tax waiver applies to salaries tax, property tax of solely-owned properties, profits tax of sole proprietorships and tax under personal assessment (PA). It does not apply to tax assessments raised in respect of jointly owned or co-owned properties or partnership businesses. However, if the residents or owners of Wang Fuk Court are eligible for PA, they can elect for PA to obtain waiver of tax assessed on income derived from jointly owned or co-owned properties and partnership businesses.

Is an application required for the tax waiver?

No application is required for the tax waiver. Eligible taxpayers do not need to pay the tax demanded on the assessment notices for the year of assessment 2024/25 previously issued to them by the Inland Revenue Department (IRD). For enquiries, please contact the ″one social worker per household″ or call the IRD’s hotlines on 183 5312 (for tax payment matters) or 2594 2800 (for assessment matters).

If the tax demanded on the assessment notice for the year of assessment 2024/25 (i.e. the balance of tax payable for the year of assessment 2024/25 and the provisional tax for the year of assessment 2025/26), which is covered by the tax waiver, has been paid, will the tax paid be refunded to the taxpayer?

Taxpayers who have already paid the tax demanded on the assessment notice for the year of assessment 2024/25, which is covered by the tax waiver, may apply for tax refund by completing the application form and submit the form to IRD by post, fax or email. Details are as follows:

Posting address:	P.O. Box 83255, Concorde Road Post Office, Kowloon, Hong Kong
Fax number:	2519 6734
Email address:	taxpay@ird.gov.hk

For enquiries, please contact the “one social worker per household” or call the IRD’s hotlines on 183 5312 (for tax payment matters) or 2594 2800 (for assessment matters).

If provisional tax for the year of assessment 2024/25 has already been paid, will the Inland Revenue Department refund the tax due to the tax waiver?

The tax waiver applies to the balance of tax payable for the year of assessment 2024/25 and the provisional tax for the year of assessment 2025/26. Therefore, it does not apply to the provisional tax already paid for the year of assessment 2024/25. Except for the circumstances referred to in Question 7, any provisional tax paid for the year of assessment 2024/25 will not be refunded.

If the balance of tax payable for the year of assessment 2024/25 of an eligible resident, property owner, or deceased person is negative (i.e. the final tax assessed is less than the provisional tax paid), will the Inland Revenue Department refund the tax to the person due to the tax waiver?

If the final tax for the year of assessment 2024/25 is less than the provisional tax already paid, the balance will be refunded.