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Appendix VI
LOCAL EDUCATION ALLOWANCE
7.
Local Education Allowance may be claimed for unmarried and dependent children including step-children and lawfully adopted children. Subject to the conditions in paragraph 2(5), officers on probation, confirmed to the permanent and pensionable establishment, on agreement or on temporary transfer from the British Civil Service or other Administration, or on temporary terms of service remunerated from Personal Emoluments votes are eligible for Local Education Allowance, if their children are in schools included in the Approved Schools List issued by the Director of Education. The allowance is payable at the rates set out in CSR 762(1) subject to maximum levels notified from time to time in Civil Service Branch circulars. Datails of current rates can be found in Annex 4.3 to Civil Service Regulations. The payment of this allowance is subject to the rules governing the prevention of double benefits.
8.
Local Education Allowance will only be paid for primary or secondary education up to the end of the accounting period (i.e. September to December, January to March or April to June) in which the child reaches his 19th birthday. It will also cease to be payable in similar situations described in sub-paragraphs 3(d), and 3(e)(i) above.
TAXATION
9.
Overseas and Local Education Allowance are taxable and officers must declare in their annual Return of Income and Claim for Allowances the amounts received by or due to them in respect of the period covered by the return.
CIVIL SERVICE BRANCH
HONG KONG
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