/akn/sg/act/sub_leg/1960/PTA-S1001-2022

Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022

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Type: Subsidiary Legislation
Status: In force
Enacted: 1960
Sections: 4

Quick answer

About this subsidiary legislation

Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S1001-2022 1960, currently marked in force and first recorded in 1960.

Regulation 1

Citation and commencement

This Order is the Property Tax (Owner‑Occupied Residential Premises) (Remission) Order 2022 and comes into operation on 1 January 2023.

Regulation 2

Definitions

In this Order —“owner‑occupied” has the meaning given by paragraph 4(1) to (8) of the Residential Premises Order;“residential premises” has the meaning given by paragraph 2(1) and (2) of the Residential Premises Order;“Residential Premises Order” means the Property Tax (Rates for Residential Premises) Order 2013 (G.N. No. S 691/2013).

Definition

“owner‑occupied” has the meaning given by paragraph 4(1) to (8) of the Residential Premises Order;

Definition

“residential premises” has the meaning given by paragraph 2(1) and (2) of the Residential Premises Order;

Definition

“Residential Premises Order” means the Property Tax (Rates for Residential Premises) Order 2013 (G.N. No. S 691/2013).

Regulation 3

Remission of property tax for owner‑occupied residential premises

Subregulation 1

There is remitted in accordance with this paragraph an amount of tax payable in accordance with paragraph 6 of the Residential Premises Order for the year 2023 in respect of every residential premises that are owner‑occupied.

Subregulation 2

The amount of tax remitted under sub‑paragraph (1) is the lower of the following:

(a)

60% of the tax payable in accordance with paragraph 6 of the Residential Premises Order for the year 2023 in respect of those residential premises;

(b)

$60, pro‑rated according to the period in the year 2023 that those residential premises are owner‑occupied.

Regulation 4

Refund of tax paid

Where tax is refunded because of the remission under paragraph 3, the refund is to be made to a person who is the owner of the premises to which the remission relates at the time of the refund.

Common questions

What is Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022?: Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S1001-2022 1960, currently marked in force and first recorded in 1960.
Is Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022 still in force?: Yes — Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022 is currently in force.
When did Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022 take effect?: Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022 was first recorded in 1960.
How many regulations does Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022 have?: Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022 contains 4 regulations.
Where can I read the official version of Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022?: The official text of Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2022 is published at sso.agc.gov.sg.