Singapore legislation

Regulation 13

of Goods and Services Tax Voucher Fund Regulations 2014

Regulation 13

Eligibility criteria for GSTV — U‑Save

Subregulation 1

To be eligible to receive a rebate or credit on utility charges payable for January, April, July or October in any year (called in this Part a specified month), an individual must be a utilities account holder for utility charges with respect to a qualifying HDB flat, when the rebate or credit on utility charges is credited into that utilities account.

Subregulation 2

For the purposes of determining under paragraph (1) an individual’s eligibility to receive a rebate or credit under the GSTV — U‑Save on utility charges payable for a specified month, a qualifying HDB flat means —

(a)

in the case of an HDB flat that is wholly sublet with the approval of the Housing and Development Board or is rented from that Board, such an HDB flat whose occupants during the month immediately preceding the specified month satisfy the conditions in paragraph (3); or

(b)

in any other case, an HDB flat where, during the month immediately preceding the specified month —

(i)

the owner is the occupant; and

(ii)

the remaining occupants satisfy the conditions in paragraph (4).

Subregulation 3

In the case of an HDB flat that is wholly sublet with the approval of the Housing and Development Board or is rented from that Board —

(a)

at least one of the authorised occupiers is a citizen of Singapore; and

(b)

each authorised occupier —

(i)

does not beneficially own (whether alone, jointly or in common with another) any estate or interest in more than one property, whether situated in or outside Singapore; or

(ii)

beneficially owns (whether alone, jointly or in common with another) an estate or interest in 2 or more HDB flats, and does not beneficially own (whether alone, jointly or in common with another) any estate or interest in any other property, whether situated in or outside Singapore.

Subregulation 4

In the case of any other HDB flat —

(a)

either the owner, an essential occupier, or an authorised occupier (who is not a tenant of the flat to whom the owner has rented the flat in part) of the flat is a citizen of Singapore; and

(b)

the owner and each essential occupier —

(i)

does not beneficially own (whether alone, jointly or in common with another) any estate or interest in more than one property, whether situated in or outside Singapore; or

(ii)

Read in full context — Goods and Services Tax Voucher Fund Regulations 2014 →