A person can get the allowance if he maintains his brother or sister who is single and under 18; or if over 18 and under 25: who is on full time study; or if at any age: who is disabled for work.
No double allowance for maintaining the same child is allowed. In other words, if child allowance is granted to the child’s parent, no Dependent Brother or Sister Allowance will be granted.
In addition, a person may claim Disabled Dependent Allowance in respect of his disabled brother or sister. The condition for the claim is that the brother or sister must be eligible to claim Disability Allowance from the Social Welfare Department.
A taxpayer may claim the allowance in tax return. If he forgets to do so, he may claim it by an objection when he receives the assessment. Even if he misses the objection deadline, he can still claim it by a Section 70A claim (because it is an omission — to claim the allowance).