Regulation 1
Citation and commencement
This Order is the Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024 and is deemed to have come into operation on 1 January 2024.
/akn/sg/act/sub_leg/1960/PTA-S21-2024
Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024
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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 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S21-2024 1960, currently marked in force and first recorded in 1960.
Regulation 2
Definitions
In this Order —“HDB” means the Housing and Development Board established under section 3 of the Housing and Development Act 1959;“HDB flat” means any flat sold by HDB under Part 4 of the Housing and Development Act 1959 or by an approved developer (as defined under section 87 of that Act) under Part 4B of that Act;“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
“HDB” means the Housing and Development Board established under section 3 of the Housing and Development Act 1959;
Definition
“HDB flat” means any flat sold by HDB under Part 4 of the Housing and Development Act 1959 or by an approved developer (as defined under section 87 of that Act) under Part 4B of that Act;
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 2024 in respect of every residential premises that are owner‑occupied.
Subregulation 2
The amount of tax remitted under sub‑paragraph (1) is —
(a)
for any residential premises that are a 1‑room or 2‑room HDB flat, 100% of the tax payable in accordance with paragraph 6 of the Residential Premises Order for the year 2024 in respect of those residential premises;
(b)
for any residential premises that are a 3‑room HDB flat, 70% of the tax payable in accordance with paragraph 6 of the Residential Premises Order for the year 2024 in respect of those residential premises;
(c)
for any residential premises that are a 4‑room HDB flat, 50% of the tax payable in accordance with paragraph 6 of the Residential Premises Order for the year 2024 in respect of those residential premises;
(d)
for any residential premises that are a 5‑room HDB flat, 40% of the tax payable in accordance with paragraph 6 of the Residential Premises Order for the year 2024 in respect of those residential premises;
(e)
for any residential premises that are an executive HDB flat, 30% of the tax payable in accordance with paragraph 6 of the Residential Premises Order for the year 2024 in respect of those residential premises; or
(f)
for any other residential premises, the lower of the following:
(i)
15% of the tax payable in accordance with paragraph 6 of the Residential Premises Order for the year 2024 in respect of those residential premises;
(ii)
$1,000, pro‑rated according to the period in the year 2024 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 the person who is the owner (within the meaning given by paragraph 3 of the Residential Premises Order) 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 2024?
- Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S21-2024 1960, currently marked in force and first recorded in 1960.
- Is Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024 still in force?
- Yes — Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024 is currently in force.
- When did Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024 take effect?
- Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024 was first recorded in 1960.
- How many regulations does Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024 have?
- Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024 contains 4 regulations.
- Where can I read the official version of Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024?
- The official text of Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2024 is published at sso.agc.gov.sg.