Rebuttal / Frequently Asked Questions

The application process for various support services is complicated. Will the Government provide assistance?

The Government has put in place the arrangement of “one social worker per household”, with dedicated social workers to follow up on residents’ applications for welfare services and other types of support (including financial assistance). We encourage residents to call the Social Welfare Department’s 24-hour hotline at 182 183 to register for the “one social worker per household” service.

Residents find it difficult to obtain required information about the support services available. Will the Government provide a one-stop platform?

The Government has established a dedicated website “Support Services for Wang Fuk Court in Tai Po” (www.taipofire.gov.hk), providing a one-stop platform for information and updates to facilitate public access.

Is the token of solidarity of $200,000 provided by the Government to the family members of each deceased victim limited only to the residents of Wang Fuk Court?

No. The Government provides a token of solidarity of $200,000 to the family members of each deceased victim. Families of deceased foreign domestic helpers and workers at Wang Fuk Court receive the same payment.

Are tenants of Wang Fuk Court eligible to apply for the emergency cash subsidy of $10,000?

The Government is providing the emergency cash subsidy of $10,000 to each affected household (including tenants) of the eight buildings in Wang Fuk Court to address their urgent needs.

Is the living allowance of $50,000 not applicable to building that was not affected by the fire?

All affected residents (including tenants) of the eight buildings in Wang Fuk Court are eligible to apply. They may call the Social Welfare Department’s 24-hour hotline at 182 183 to register.

Which year of assessment and tax types does the tax waiver apply to?

The tax waiver applies to the balance of tax payable for the year of assessment 2024/25 and the provisional tax for the year of assessment 2025/26 under specified tax types, which include salaries tax, property tax of solely-owned properties, profits tax of sole proprietorships and tax under personal assessment.

Who are eligible for the tax waiver? Does it apply to owners of Wang Fuk Court who do not reside in the estate?

The tax waiver applies to all property owners (including owners who do not reside in the estate) and residents (including tenants) of Wang Fuk Court, as well as those who died in the Wang Fuk Court fire incident (including the deceased fireman and workers).

If the income of residents or property owners of Wang Fuk Court is derived from jointly owned or co-owned properties or partnership businesses, can they benefit from the tax waiver?

The tax waiver applies to salaries tax, property tax of solely-owned properties, profits tax of sole proprietorships and tax under personal assessment (PA). It does not apply to tax assessments raised in respect of jointly owned or co-owned properties or partnership businesses. However, if the residents or owners of Wang Fuk Court are eligible for PA, they can elect for PA to obtain waiver of tax assessed on income derived from jointly owned or co-owned properties and partnership businesses.

Is an application required for the tax waiver?

No application is required for the tax waiver. Eligible taxpayers do not need to pay the tax demanded on the assessment notices for the year of assessment 2024/25 previously issued to them by the Inland Revenue Department (IRD). For enquiries, please contact the ″one social worker per household″ or call the IRD’s hotlines on 183 5312 (for tax payment matters) or 2594 2800 (for assessment matters).

If the tax demanded on the assessment notice for the year of assessment 2024/25 (i.e. the balance of tax payable for the year of assessment 2024/25 and the provisional tax for the year of assessment 2025/26), which is covered by the tax waiver, has been paid, will the tax paid be refunded to the taxpayer?

Taxpayers who have already paid the tax demanded on the assessment notice for the year of assessment 2024/25, which is covered by the tax waiver, may apply for tax refund by completing the application form and submit the form to IRD by post, fax or email. Details are as follows:

For enquiries, please contact the “one social worker per household” or call the IRD’s hotlines on 183 5312 (for tax payment matters) or 2594 2800 (for assessment matters).

If provisional tax for the year of assessment 2024/25 has already been paid, will the Inland Revenue Department refund the tax due to the tax waiver?

The tax waiver applies to the balance of tax payable for the year of assessment 2024/25 and the provisional tax for the year of assessment 2025/26. Therefore, it does not apply to the provisional tax already paid for the year of assessment 2024/25. Except for the circumstances referred to in Question (7), any provisional tax paid for the year of assessment 2024/25 will not be refunded.

If the balance of tax payable for the year of assessment 2024/25 of an eligible resident, property owner, or deceased person is negative (i.e. the final tax assessed is less than the provisional tax paid), will the Inland Revenue Department refund the tax to the person due to the tax waiver?

If the final tax for the year of assessment 2024/25 is less than the provisional tax already paid, the balance will be refunded.

Are the relevant rates exemption and Government rent settlement arrangement applicable to the flat owners of Wang Fuk Court (WFC) who do not reside in WFC?

The arrangements to exempt the rates payment and settle Government rent are applicable to all tenements in the eight residential blocks at WFC, irrespective of whether the tenement concerned was occupied by the owner or let.

From which quarter would the relevant rates exemption and Government rent settlement arrangements take effect? And until when? If Wang Chi House, which was not directly affected by the fire incident, subsequently becomes habitable again, will the relevant rates exemption and Government rent settlement arrangements cease immediately?

The Government exempts all tenements in the eight residential blocks at WFC from payment of rates and settles the Government rent payable for the two quarters of October to December 2025 and January to March 2026. Thereafter, these arrangements to exempt rates payment and settle Government rent will continue to be applicable to those residential blocks that remain uninhabitable due to the fire at WFC.

Are the rates / Government rent payers concerned required to apply for the relevant exemption from payment of rates and settlement of Government rent?

No application is required to be made by the rates / Government rent payers concerned. The Rating and Valuation Department will not issue the demands for rates and Government rent for the January to March 2026 quarter to the payers concerned.

What would be the arrangements for the rates / Government rent already paid by the owners and residents of the tenements at WFC for the October to December 2025 quarter?

Payers can contact the Rating and Valuation Department for arranging refund of the rates and Government rent paid for the October to December 2025 quarter via the “One social worker per household” scheme, by telephone 2150 8270, or by email to rvdsupport@rvd.gov.hk.