CHILD ALLOWANCE 'I understand that Hong Kong people have high expectations of their children and attach great importance to their education. Moreover, the cost of living is rising, so the burden of raising children is rather heavy. I therefore propose to increase the child allowance from $30,000 per child to $40,000. Some people have suggested that the government should offer tax concessions for children's education. I believe that increasing the child allowance as I have just mentioned is a simpler and more flexible way of easing parents' financial burden in this respect, and more people will be able to benefit from it.' GREEN TAX 'Each day the plastic waste dumped in landfills amounts to 1,064 tonnes, equivalent to over 33 million plastic bags ... Such a grave situation is incongruous with the concept of promoting a sustainable society ... Taking as a frame of reference the overseas practices of levying a tax or charging fees on plastic bags, the Environment, Transport and Works Bureau is studying the feasibility of introducing similar measures to Hong Kong.' ALCOHOL DUTY 'Reducing the duty on alcoholic beverages, therefore, will not only benefit all consumers but also help promote the culture of wine appreciation in Hong Kong . In fact, many in the tourism industry, along with other businesspeople, have told me that Hong Kong has the potential to become a wine exhibition and trading centre. After taking into account the divergent views of the public, I have decided to maintain the status quo for now.'