20:17
HK GOVERNMENT HOUSE
Question:
LEGCO QUESTION NO 3
852 521 1868
P.03
(a)
(b)
(c)
Will Government inform this Council -
whether the Governor is a member of the Hong Kong civil service;
of the form in which the Governor receives his remuneration from the public coffers of Hong Kong, i.e. whether as salary, allowances or in any other form; and
whether consideration has been given to imposing tax on the remuneration received by the Governor; if not, the reasons for it?
Answer:
The Governor is not a member of the Hong Kong civil service. He is appointed by the Queen under the Letters Patent as Her Majesty's representative in Hong
Kong.
receives a salary, which is fixed at 125% of that of the Chief Secretary, and a non-accountable entertainment allowance. The salary attracts the normal contract gratuity. The Governor is also eligible for a variety of benefits normally available to civil service employees on similar terms, including annual leave passages, education allowances and so forth, payable in cash or kind.
3.
The Governor is exempt from tax by virtue of Section 8(2)(a) of the Inland Revenue Ordinance, enacted
in 1947. His level of remuneration takes into account
the fact that it will not be liable to tax. The terms
and conditions of service for the appointment including the exemption from tax, were proposed to the Governor in his draft letter of appointment and were accepted by him. No changes have subsequently been proposed.
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