Property Tax (Building Works in Residential Premises) (Remission) Order

in any case where building plans have been submitted to the Building Authority for approval and the dwelling-house has been vacated before 1st April 1991, from 1st April 1991 until 31st March 1993 or the date of completion of the building works, whichever is the earlier;

in any case where building plans are submitted to the Building Authority or Commissioner of Building Control (as the case may be) for approval on or after 1st April 1991 and the dwelling-house is vacant at that time, from the date of submission of the building plans until the date of expiry of a period of two years therefrom or until the date of completion of the building works, whichever is the earlier;

in any case (other than in sub-paragraph (a)) where the dwelling-house is vacated after the building plans have been submitted to the Building Authority or Commissioner of Building Control (as the case may be), from the date of vacation until the date of expiry of a period of two years therefrom or until the date of completion of the building works, whichever is the earlier.

where the period of one year during which the dwelling‑house is owner‑occupied following the completion of the building works ends before 1st January 2014, within 6 months from the end of that period; and

where the period referred to in sub‑paragraph (a) ends on or after 1st January 2014, by 30th June 2014.

not be entitled to remission in respect of any period before the date of the agreement of sale, assignment or transfer, as the case may be;

give notice in writing, within one month of the date of the agreement of sale, assignment or transfer, that building works are being carried out in the dwelling-house;

give a written undertaking that the dwelling-house will be owner-occupied following completion of the building works; and

make his application in accordance with paragraph 5.

the owner has not made his application for remission in accordance with paragraph 5;

the building works do not require approval under Part II of the Building Control Act;

the building works were not completed at the time of application for remission under this Order, or, in the case of an application by the owner under paragraph 5(5)(b), the building works were completed by a person other than that owner;

the dwelling-house was not owner-occupied by the applicant continuously for one year following the completion of the building works; or

during the period in respect of which the remission is claimed, any rent or fee is charged or received for the occupation or use of the dwelling-house or any part thereof.