The Inland Revenue (Amendment) (No. 8) Ordinance 2018 was enacted on 9 November 2018. Hong Kong taxpayers who pay qualifying premiums under a Certified Plan of VHIS for themselves or their specified relatives can enjoy tax deduction under salaries tax and personal assessment. The deduction is applicable from the year of assessment 2019/20 onwards. The following are frequently asked questions for the tax deduction under the VHIS Policy in Hong Kong:

Q：	What is a Hong Kong VHIS Policy?
A：	Hong Kong VHIS Policy is an insurance policy issued under an insurance plan that is certified by the Secretary for Food and Health to be in compliance with the Government’s VHIS. You may visit VHIS’s website (https://www.vhis.gov.hk/en/consumer_corner/list-plans.html) for the list of certified plans eligible for tax deduction.
Q：	What is the amount of allowable deduction under Hong Kong VHIS Policy?
A：	From the year of assessment 2019/20 onwards, Hong Kong taxpayer can claim tax deduction for the premium paid for an eligible Hong Kong VHIS policy. The specified maximum deduction that a taxpayer can claim is up to HK$8,000 per insured person in each assessment year.
Q：	How to qualify for tax deduction?
A：	Starting from 1 April 2019, Hong Kong taxpayer can claim a deduction for qualifying premiums paid by him/ her or his/ her spouse (not being a spouse living apart) as a policy holder of a Hong Kong VHIS policy for an insured person. The insured person must be himself/ herself or his/ her specified relative in the year of assessment and must be: a Hong Kong Identity Card holder at any time during the year of assessment; or if aged under 11 and not a Hong Kong Identity Card holder at any time during the year of assessment, his/ her natural parent or adoptive parent must be a Hong Kong Identity Card holder when the insured person was born or adopted.
Q：	What is the meaning of specified relative?
A：	An individual is your specified relative if the individual is, at any time during the year of assessment: your spouse; a parent or grandparent of you or your spouse aged 55 or more; a parent or grandparent of you or your spouse under the age of 55 but eligible to claim an allowance under the Government’s Disability Allowance Scheme;  a child or sibling of you or your spouse under the age of 18 and unmarried; a child or sibling of you or your spouse aged 18 or more but under the age of 25 and unmarried and receiving full time education at a university, college, school or other similar educational establishment; a child or sibling of you or your spouse aged 18 or more and unmarried but incapacitated for work by reason of physical or mental disability.
Q：	How to lodge a claim?
A：	Hong Kong taxpayers may claim the deduction for qualifying premiums paid by providing the relevant information in his/ her Tax Return – Individuals (BIR60) during the relevant year of assessment.