/akn/sg/act/sub_leg/1960/PTA-OR11

Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order

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Type: Subsidiary Legislation
Status: In force
Enacted: 1960
Sections: 3

Quick answer

About this subsidiary legislation

Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-OR11 1960, currently marked in force and first recorded in 1960.

Regulation 1

Citation

This Order may be cited as the Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order.

Regulation 2

Definitions

In this Order —“base tax” means —

(a)

the amount of annual property tax payable at the concessionary rate by an owner-occupier of a dwelling-house as at 30th June 1990;

(b)

the amount of annual property tax payable at the concessionary rate by an owner-occupier of a dwelling-house for the period immediately before 1st July 1990 where the owner-occupied dwelling-house is included in the Valuation List only after 30th June 1990;“owner-occupied dwelling-house” has the same meaning as in the Property Tax (Rate for Owner-Occupied Residential Premises) Order (O 10);“owner-occupier’s rate” has the same meaning as in the Property Tax (Rate for Owner-Occupied Residential Premises) Order.

Definition

“base tax” means —

(a)

the amount of annual property tax payable at the concessionary rate by an owner-occupier of a dwelling-house as at 30th June 1990;

(b)

Definition

“owner-occupied dwelling-house” has the same meaning as in the Property Tax (Rate for Owner-Occupied Residential Premises) Order (O 10);

Definition

“owner-occupier’s rate” has the same meaning as in the Property Tax (Rate for Owner-Occupied Residential Premises) Order.

Regulation 3

Remission of property tax

Subregulation 1

Notwithstanding the Property Tax (Rate for Owner-Occupied Residential Premises) Order, where the base tax payable in respect of an owner-occupied dwelling-house is lower than the tax payable on 1st July 1990 at the owner-occupier’s rate, the increase in property tax over the base tax on that dwelling-house which is due directly to the commencement of that Order shall be remitted in accordance with sub-paragraph (2) for a period of two years commencing from 1st July 1990.

Subregulation 2

The remission in property tax shall be —

(a)

67% of the increase in property tax referred to in sub-paragraph (1) for the period from 1st July 1990 to 30th June 1991; and

(b)

33% of the increase in property tax referred to in subparagraph (1) for the period from 1st July 1991 to 30th June 1992.

Subregulation 3

The remission under this Order shall cease forthwith upon the occurrence of any of the following:

(a)

the owner ceases to occupy the dwelling-house or transfers the entire interest in the dwelling-house;

(b)

the owner leases or subleases the whole or part of his interest in the dwelling-house;

(c)

there is any increase in property tax payable in respect of any part of the period of two years referred to in sub-paragraph (1) which is due wholly or partly to any alteration, addition or improvement to the dwelling-house which is completed during that period.

Common questions

What is Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order?: Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-OR11 1960, currently marked in force and first recorded in 1960.
Is Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order still in force?: Yes — Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order is currently in force.
When did Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order take effect?: Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order was first recorded in 1960.
How many regulations does Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order have?: Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order contains 3 regulations.
Where can I read the official version of Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order?: The official text of Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order is published at sso.agc.gov.sg.