Singapore legislation

Regulation 17

of Goods and Services Tax Voucher Fund Regulations 2014

Regulation 17

Eligibility criteria for GSTV — Conservancy and Service Charges (Rebate)

Subregulation 1

To be eligible to receive a rebate or credit on conservancy and service charges payable for April, July, October or January in any year (called in this Part a specified month), an individual must be an owner or a tenant of a qualifying HDB flat, when conservancy and service charges for a specified month are payable to the Town Council of the Town in which the qualifying HDB flat is located.

Subregulation 2

For the purposes of determining under paragraph (1) an individual’s eligibility to receive a rebate or credit on conservancy and service charges in a specified month, a qualifying HDB flat means —

(a)

in the case of an HDB flat that is rented from the Housing and Development Board, such an HDB flat of which the occupants during the specified month satisfy the conditions in paragraph (3); or

(b)

in any other case, an HDB flat of which the owner is the occupant during the specified month and the remaining occupants during that month satisfy the conditions in paragraph (4).

Subregulation 3

In the case of an HDB flat that is rented from the Housing and Development Board —

(a)

the HDB flat is not wholly sublet;

(b)

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

(c)

each authorised occupier does not beneficially own (whether alone, jointly or in common with another) any estate or interest in any property, whether situated in or outside Singapore, other than any estate or interest in one or more HDB flats.

Subregulation 4

In the case of any other HDB flat —

(a)

the HDB flat is not wholly sublet;

(b)

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

(c)

the owner and each essential occupier do not beneficially own (whether alone, jointly or in common with another) any estate or interest in any property, whether situated in or outside Singapore, other than any estate or interest in one or more HDB flats.

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