Singapore legislation
Regulation 3
of Property Tax (Building Works in Residential Premises) (Remission) Order
Regulation 3
Remission of tax in respect of dwelling-house for specified period
Subject to this Order, the tax payable in respect of a dwelling-house shall be remitted for the period referred to in paragraph 4 where —
the dwelling-house is vacant during the period of remission;
building plans in respect of building works to the dwelling-house have been submitted and approved by the Building Authority or Commissioner of Building Control (as the case may be);
the building works to the dwelling-house in accordance with the building plans have been completed; and
the dwelling-house is owner-occupied for a period of not less than one year following the completion of the building works.