No tax allowances have been found, apart from the income tax payment waiver.

Salaries Tax and its various types of allowance and deductions are discussed here. Again, there are no dementia-specific tax reduction measures in Hong Kong. People with dementia and their carers benefit from these current measures, but they do not enjoy extra benefits.

People with dementia who are employed and whose income are taxable, can claim the Personal Disability Allowance if they are eligible for the Disability Allowance under the Social Security Allowance Scheme (HKSAR Government, 2020, February).

Carers or family members of people with dementia can claim Dependent Parent and Dependent Grandparent Allowance if their dependent parents and/or grandparents aged over 55 are eligible for Disability Allowance (HKSAR Government, 2020, February). If the dependent is aged below 55 and is eligible for Disability Allowance, for instance, with very early onset dementia, carers can claim Disabled Dependant Allowance (HKSAR Government, 2020, February). For people with dementia living in residential care homes, their carers can apply for Deduction for Elderly Residential Care Expenses if they pay for the care home expenses (HKSAR Government, 2019, May-a). The amount of Tax Allowances and Deductions in relation to elderly care is summarised below (Inland Revenue Department, 2020, April):

Allowances

• Basic Allowance HK$132,000
• Dependent Parent and Dependent Grandparent Allowance (For each dependant)
  • Parent / grandparent aged 60 or above or is eligible to claim an allowance under the Government’s Disability Allowance Scheme HK$50,000
  • Parent / grandparent aged 55 or above but below 60 HK$25,000
• Personal Disability Allowance HK$75,000
• Disabled Dependant Allowance (For each dependant) HK$75,000

Deductions – Maximum Limits

• Elderly Residential Care Expenses HK$100,000

References:

HKSAR Government. (2019, May-a). Deduction for Elderly Residential Care Expenses. Retrieved from https://www.gov.hk/en/residents/taxes/salaries/allowances/deductions/elderly.htm

HKSAR Government. (2020, February). Allowances. Retrieved from https://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/allowances.htm#pda

Inland Revenue Department. (2020, April). Allowances, Deductions and Tax Rate Table.  Retrieved from https://www.ird.gov.hk/eng/pdf/pam61e.pdf.

Senior citizens have a higher tax exemption limit in comparison to regular taxpayers (Vikaspedia, n.d.-a). In addition, the Income Tax Department also provides some tax deduction to individuals caring for relative with disability under Section 80DD (Department of  Revenue, 2019).

References:

Department of Revenue. (2019). Tax benefits due to life insurance policy, health Insurance policy and expenditure on medical treatment.

Vikaspedia (n.d.-a). Concessions and Facilities given to Senior Citizens. Government of India. Available from: https://vikaspedia.in/social-welfare/senior-citizens-welfare/concessions-and-facilities-given-to-senior-citizens

None.

Mexican Income and Taxation legislation does not contemplate tax allowances (understood as exemptions that reduce how much income tax an employer deducts from an employee). Employer taxation is fixed given different income gaps and the only deductions in place are at the individual (employee) level, given different fiscal regimes.

There is no mechanism in place specifically for persons living with dementia. Pensioners (i.e., 60 years and over) in South Africa, however, enjoy discounted municipal rates on their property (should they own property) between 40 and 100%.