Property Tax (Non-Residential Buildings) (Remission) Order 1998

any building or part thereof owned and occupied by any statutory board for which payment in lieu of tax is made under section 6(7) of the Act;

any building or part thereof owned and let by any statutory board, other than the Housing and Development Board, Urban Redevelopment Authority, Jurong Town Corporation, Civil Aviation Authority of Singapore and Public Utilities Board, for which payment in lieu of tax is made under section 6(7) of the Act;

any building or part thereof situated or is being erected on any land where the annual value of that property has been assessed as if it were vacant land under section 2(3)(b) of the Act;

any building or part thereof situated or is being erected on that part of any land which has been demarcated as excess land under section 2(5) of the Act and the annual value has been separately assessed by deeming that part of the land as vacant land;

any premises in respect of which a standard rent is being paid under the Control of Rent Act (Cap.58); or

any premises exempted under section 30 of the Control of Rent Act and occupied by any person under a tenancy agreement with or a temporary occupation licence from the Housing and Development Board or the Urban Redevelopment Authority.