A new additional dependent parent grandparent allowance will also be granted if the dependant has resided with you , otherwise than for full valuable consideration , continuously throughout the year of assessment 如该受养人在有关课税年度连续全年与你同住而无须付出十足有值代价,你可申索扣减新增的额外供养父母祖父母或外祖父母免税额。