Policy Address

Support Assisted Reproductive Services

115. Noting that some couples may need assisted reproductive technology to conceive a baby, the Government will enhance support in this regard. We will:

1. Increase the public service quota for assisted reproductive services – Over the next five years from 2024-25 to 2028-29, the Hospital Authority (HA) will gradually increase the assisted reproductive service quota for in-vitro fertilisation (IVF) treatment by more than 60%, from 1 100 treatment cycles per year to 1 800 treatment cycles per year. The HA will also enhance the training for the related professional personnel; and

2. provide tax deduction for assisted reproductive services – Starting from the year of assessment 2024/25, the Government will provide a deduction for expenses on assisted reproductive services under salaries tax and personal assessment, subject to a ceiling of $100,000 a year.