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Periods during which tax in respect of dwelling-house remitted

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

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—(1) Subject to paragraph 6, the tax payable in respect of the dwelling-house referred to in paragraph 3 shall be remitted during the following periods:(a)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;(b)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;(c)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.(2) No tax shall be remitted under paragraph 3 in respect of any dwelling‑house for any period of remission referred to in sub‑paragraph (1) or part thereof that is on or after 1st January 2014.

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