Singapore legislation
Regulation 3
of Property Tax (Residential Properties) (Remission) Order 2007
Regulation 3
Remission of property tax
Subregulation 1
Subject to this Order, there shall be allowed for the period from 1st January 2008 to 31st December 2009, a remission of an amount of $100 of the annual property tax payable in respect of any —
owner-occupied dwelling-house to which the Property Tax (Rate for Owner-Occupied Residential Premises) Order (O 10) applies; and
vacant land to which the Property Tax (Residential Premises under Construction) (Remission) Order (O 17) applies.
Subregulation 2
Where the annual property tax payable in respect of a dwelling-house or vacant land referred to in sub-paragraph (1) is less than $100, the remission in respect of that dwelling-house or vacant land, as the case may be, shall be the amount of the annual property tax payable.
Subregulation 3
Where a dwelling-house is not owner-occupied during any part of the period of remission referred to in sub-paragraph (1), the owner of the dwelling-house shall be allowed the remission for such period that the dwelling-house is owner-occupied on a pro-rata basis.
Subregulation 4
Where the Property Tax (Residential Premises under Construction) (Remission) Order ceases to apply in respect of a vacant land during any part of the period of remission under sub-paragraph (1), the owner of the vacant land shall be allowed the remission for such period that that Order applies in respect of the vacant land on a pro-rata basis.