Housing and Development (Exemptions from Section 50(1) of Act) (Amendment) Notification 2026

This Notification is the Housing and Development (Exemptions from Section 50(1) of Act) (Amendment) Notification 2026 and comes into operation on 12 October 2026.

In the Housing and Development (Exemptions from Section 50(1) of Act) Notification 2023 (G.N. No. S 274/2023) (called in this Notification the principal Notification), in paragraph 2, in the definition of “non‑residential property”, delete “, but does not include any commercial property mentioned in section 50(11) of the Act”.

In the principal Notification, in paragraph 3 —

in the paragraph heading, after “non-residential property”, insert “before 5 December 2025”;

in sub‑paragraph (1), after “new property”, insert “before 5 December 2025”;

in sub‑paragraph (2), after “new property”, insert “before 5 December 2025,”;

in sub‑paragraph (2)(a), after “Act”, insert “(as in force before 5 December 2025)”; and

after sub‑paragraph (2), insert —“(3) In this paragraph, a reference to a non‑residential property does not include any commercial property mentioned in section 50(11) of the Act (as in force before 5 December 2025).”.

In the principal Notification, after paragraph 3, insert —“Exemptions relating to non‑residential property on or after 5 December 20253A.—

A person is exempted from section 50(1)(a) of the Act, in relation to his or her purchase of a new property on or after 5 December 2025, if —

the other flat, house, building or land mentioned in section 50(1)(a) of the Act that the person, his or her spouse or any authorised occupier owns or has an estate or interest in is a non‑residential property; and

at all times during the relevant period, the person, his or her spouse and any authorised occupier do not own or have an estate or interest in more than one non‑residential property.

A person is exempted from section 50(1)(b) of the Act, in relation to his or her purchase of a new property on or after 5 December 2025, if —

the flat, house, building or land that the person, his or her spouse or any authorised occupier sold or divested himself or herself of any interest in within the time mentioned in that provision, was a non‑residential property; and

at the time of the sale or divestment mentioned in sub‑paragraph (a), the person, his or her spouse and any authorised occupier did not own or have an interest in any other non‑residential property.”.

In the principal Notification, in paragraph 5 —

in sub‑paragraph (1), after “purchase of a new property”, insert “before 5 December 2025”;

in sub‑paragraph (1)(b), after “(if any),”, insert “on the date of the application to purchase the new property,”;

after sub‑paragraph (1), insert —“(1A) A person is exempted from section 50(1)(a) of the Act, in relation to his or her purchase of a new property on or after 5 December 2025, if all of the following conditions are satisfied:

the new property is —

a Short Lease 2‑room Flexi flat; or

a Community Care Apartment;

the person and his or her spouse (if any), on the date of the application to purchase the new property, have both attained —

in the case of a Short Lease 2‑room Flexi flat — 55 years of age;

in the case of an application to purchase a Community Care Apartment made before 1 November 2026 — 65 years of age; or

in the case of an application to purchase a Community Care Apartment made on or after 1 November 2026 — 55 years of age;

the person, his or her spouse or any authorised occupier owns or has an estate or interest in no more than one non‑residential property;

if the person, his or her spouse or any authorised occupier owns or has an estate or interest in any residential property —

the owner of that residential property undertakes to sell or divest himself or herself of any interest in that residential property within 6 months after the date of taking possession of the new property; and

the owner of that residential property sells or divests himself or herself of the interest in that residential property within 6 months after the date of taking possession of the new property.”;

in sub‑paragraph (2), replace sub‑paragraph (b) with —“(b)the person and his or her spouse (if any), on the date of the application to purchase the new property, have both attained —

in the case of a Short Lease 2‑room Flexi flat — 55 years of age;

in the case of an application to purchase a Community Care Apartment made before 1 November 2026 — 65 years of age; or

in the case of an application to purchase a Community Care Apartment made on or after 1 November 2026 — 55 years of age.”;

in sub‑paragraph (3), in the definition of “Community Care Apartment”, replace “35 years” with “45 years”; and

after sub‑paragraph (3), insert —“(4) In sub‑paragraph (1), a reference to a non‑residential property does not include any commercial property mentioned in section 50(11) of the Act (as in force before 5 December 2025).”.