Property Tax (Rate for Owner-Occupied Residential Premises) Order

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Property Tax Act

(Chapter 254, Section 9)

Property Tax (Rate for Owner-Occupied Residential Premises) Order

O 10

REVISED EDITION 1990

(25th March 1992)

[1st July 1990]

Citation

1. This Order may be cited as the Property Tax (Rate for Owner-Occupied Residential Premises) Order.

Definitions

2. In this Order —

“child” includes any step-child or child adopted in accordance with any written law relating to adoption;

“owner-occupied dwelling-house” means any building, flat or tenement wholly or principally used or occupied for residential purposes by the person, not being a company or association or a body of persons, whose name appears in the Valuation List as the owner of that property;

“owner-occupier’s rate” means the owner-occupier’s rate referred to in paragraph 3(1).

4% property tax payable

3.—(1) The tax payable per annum in respect of any owner-occupied dwelling-house shall, subject to the provisions of this Order, be at the rate of 4% of its annual value.

(2) Sub-paragraph (1) shall not affect the provisions of the Property Tax (Owner-Occupied Wood and Attap Dwelling-house) Order (O 1).

Owner-occupier’s rate applicable only where dwelling-house is owner-occupied

4. The owner-occupier’s rate shall not apply to any dwelling-house unless the owner satisfies the Comptroller of Property Tax in such manner as the Comptroller may direct that the dwelling-house is an owner-occupied dwelling-house.

Rates in cases of two owners married to each other

5. Subject to paragraph 6, where two owners are married to each other, the owner-occupier’s rate shall apply to only one owner-occupied dwelling-house whether it is owned jointly by the owners or separately by either one of them.

Other rates

6. Where an owner satisfies the Comptroller of Property Tax in such manner as the Comptroller may direct that —

(b)	two owners are married to each other but have been separated pursuant to an order of court or deed of separation, and are living apart, the owner-occupier’s rate shall apply to each of their respective owner-occupied dwelling-houses so long as they remain separated and live apart;
(c)	the owner has more than one lawful spouse and each spouse is occupying a different dwelling-house, the owner-occupier’s rate shall apply to each dwelling-house which is wholly occupied by each spouse.

Owner-occupier’s rate

7. The owner-occupier’s rate shall apply only —

(a)	from 1st July 1990 or from the date on which the dwelling-house is occupied by the owner, whichever is the later date; and
(b)	from 1st July 1990 or from the date of commencement of ownership, whichever is the later date, in the case of flats built or sold by the Government or a public authority.

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