Property Tax (Non-residential Buildings) (Remission) Order

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Not current version
(version history — see timeline)

Property Tax Act

(Chapter 254, Section 6(5A))

Property Tax (Non-residential Buildings) (Remission) Order

O 14

G.N. No. S 249/1993

REVISED EDITION 1993

(1st July 1993)

[1st July 1993]

Citation

1. This Order may be cited as the Property Tax (Non-residential Buildings) (Remission) Order.

Remission of tax

2. Subject to this Order, there shall be remitted 25% of the tax payable for the period 1st July 1993 to 30th June 1994 in respect of any building or part thereof permitted under the Planning Act [Cap. 232] for any use other than residential.

Exceptions

3. This Order shall not apply to —

(a)	any building or part thereof owned and occupied by any statutory board for which payment in lieu of tax is made under section 6(7) of the Act;
(b)	any building or part thereof owned and let by any statutory board, other than the Housing and Development Board, Urban Redevelopment Authority, Jurong Town Corporation, Civil Aviation Authority of Singapore, Port of Singapore Authority and Public Utilities Board, for which payment in lieu of tax is made under section 6(7) of the Act;
(c)	any building or part thereof situated or is being erected on any land where the annual value of that property has been assessed as if it were vacant land in accordance with the proviso to the definition of “annual value” in section 2 (b)(ii) of the Act;
(d)	any building or part thereof situated or is being erected on that part of any land which has been demarcated as excess land under the proviso to the definition of “annual value” in section 2(d) of the Act and which the annual value has been separately assessed by deeming that part of the land as vacant land;
(e)	any premises in respect of which a standard rent has been paid under the Control of Rent Act [Cap. 58]; or
(f)	any premises exempted under section 30 of the Control of Rent Act [Cap. 58] and occupied by any person under a tenancy agreement with or a temporary occupation licence from the Housing and Development Board or the Urban Redevelopment Authority.

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