Regulation 1
Citation and commencement
This Order may be cited as the Property Tax (Residential Properties) (Remission) Order 2007 and shall come into operation on 1st January 2008.
/akn/sg/act/sub_leg/1960/PTA-S602-2007
Property Tax (Residential Properties) (Remission) Order 2007
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1960
- Sections
- 3
Quick answer
About this subsidiary legislation
Property Tax (Residential Properties) (Remission) Order 2007 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S602-2007 1960, currently marked in force and first recorded in 1960.
Regulation 2
Definition
In this Order, “owner-occupied”, in relation to a dwelling-house, means a dwelling-house occupied for residential purposes by the person, not being a company or an association or a body of persons, whose name appears in the Valuation List as the owner of the dwelling-house.
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 —
(a)
owner-occupied dwelling-house to which the Property Tax (Rate for Owner-Occupied Residential Premises) Order (O 10) applies; and
(b)
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.
Common questions
- What is Property Tax (Residential Properties) (Remission) Order 2007?
- Property Tax (Residential Properties) (Remission) Order 2007 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S602-2007 1960, currently marked in force and first recorded in 1960.
- Is Property Tax (Residential Properties) (Remission) Order 2007 still in force?
- Yes — Property Tax (Residential Properties) (Remission) Order 2007 is currently in force.
- When did Property Tax (Residential Properties) (Remission) Order 2007 take effect?
- Property Tax (Residential Properties) (Remission) Order 2007 was first recorded in 1960.
- How many regulations does Property Tax (Residential Properties) (Remission) Order 2007 have?
- Property Tax (Residential Properties) (Remission) Order 2007 contains 3 regulations.
- Where can I read the official version of Property Tax (Residential Properties) (Remission) Order 2007?
- The official text of Property Tax (Residential Properties) (Remission) Order 2007 is published at sso.agc.gov.sg.