Mag Mak

Hi, I received £5000 consumption vouchers under Hong Kong Government Consumption Vouchers Scheme (CVS) (Phase 1) in FY2022-23. The detail of the vouchers could be found in this linkhttps://www.consumptionvoucher.gov.hk/202122/en/newround.html#. In gist, the 2022-23 Budget of Hong Kong Government implemented a CVS under which consumption vouchers with a total value of $10,000 will be disbursed to each eligible person. In Phase I, $5,000 consumption voucher first was disbursed on 7 April 2022 to eligible people. The consumption vouchers could be used at local retail, catering and service outlets or their online platforms which accepted payments by Alipay HK, Octopus, Tap & Go and WeChat Pay HK. Examples include retail shops, market stalls, department stores, supermarkets, convenience stores, restaurants, fast food shops, coffee shops, recreational facilities, beauty salons, public transport, etc. I would like to ask if I need to report the value of this Consumption Voucher in self assessment as either income tax or capital gain tax.