• Cash payout
  $10,000 cash payout to Hong Kong permanent residents aged 18 or above
• Reduce salaries tax and tax under personal assessment for 2019-20 assessment year by 100%, subject to ceiling of $20,000
• Waive rates of domestic properties for four quarters of 2020-21, subject to a $1,500 ceiling per quarter
• Extra 1 month allowance of standard CSSA payment, Old Age Allowance, Old Age Living Allowance or Disability Allowance. Similar arrangements will apply to Work Incentive Transport Subsidy
• Pay 1 month’s rent for lower income tenants living in public rental units
• Pay examination fees for candidates sitting 2021 HKDSE Examination

Support employees

• Additional annual funding of $30 million to enhance Labour Department employment programmes. Raise ceiling of on-the-job training allowance
• Provide $2.5 billion to the Employees Retraining Board to enhance the Love Upgrading Special Scheme. Increase the maximum monthly allowance of trainees to $5,800
• Construction Industry Council to allocate $200 million for training allowances for workers, and subsidising SME contractors and registered subcontractors with a ceiling of $20,000 each

Support enterprises Safeguard jobs

• Concessionary low-interest loan
  Introduce a concessionary low-interest loan with 100% Government guarantee for enterprises, which will be open for application for 6 months. Maximum loan of $2 million with repayment period up to 3 years. Moratorium on principal repayment for first 6 months
• Reduce profits tax for 2019-20 assessment year by 100%, subject to a $20,000 ceiling
• Waive rates for non-domestic properties for 2020-21, subject to a ceiling of $5,000 per quarter in first two quarters and $1,500 per quarter for remaining two quarters
• Waive business registration fees for 2020-21
• Waive registration fees for company annual returns for 2 years

Continue to implement relief measures announced last year

• Electricity charges for non-residential account: subsidise 75% of charges for 4 extra months, subject to a monthly cap of $5,000
• Water and sewage charges of non-domestic households: waive 75% of charges for 4 extra months, subject to a monthly cap of $20,000 and $12,500 respectively
• Local recycling enterprises: provide $100 million rental subsidy for 6 months
• Rental for Government properties/ properties covered by short-term and temporary waivers: 50% reduction for 6 months
• Hire charges for civic centres under Leisure and Cultural Services Department: 50% reduction for 6 months
• Fees and rent for cruise lines and cruise terminal tenants: reduction for 6 months

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