No. S 155
Property Tax Act
(CHAPTER 254)
Property Tax (Non-Residential Properties) (Remission) Order 2020
In exercise of the powers conferred by section 6(8) of the Property Tax Act, the Minister for Finance makes the following Order:
Citation and commencement
1.  This Order is the Property Tax (Non-Residential Properties) (Remission) Order 2020 and comes into operation on 10 March 2020.
[S 305/2020 wef 20/04/2020]
Remission of tax
2.—(1)  Subject to sub-paragraphs (2) and (3), the amount of the tax in the second column of the following table that is payable for the year 2020 in respect of the premises specified in the first column opposite that amount, is remitted:
First column
Second column
1.A hotel room or hotel function room
100% of the amount of the tax
2.The following:
(a)the part of a carpark in a building or development that is or has a registered hotel, that corresponds (in accordance with sub‑paragraph (4)) to all the hotel rooms and hotel function rooms of the registered hotel;
(b)any other premises of the registered hotel that are used or intended to be used for or in connection with the operation or enjoyment of the registered hotel (such as a gymnasium); but excluding any premises in item 1
100% of the amount of the tax
3.Any serviced apartment or serviced apartment function room, but excluding any premises in item 12
100% of the amount of the tax
4.The following:
(a)the part of a carpark in a building or development that has serviced apartments, that corresponds (in accordance with sub‑paragraph (4)) to all the serviced apartments and serviced apartment function rooms in the building or development, but excluding any premises in item 12;
100% of the amount of the tax
(b)any other premises in the building or development that are used or intended to be used for or in connection with the operation or enjoyment of the serviced apartments and serviced apartment function rooms (such as a gymnasium for guests of the serviced apartments); but excluding any premises in items 3 and 12
5.Any premises of the following that are used or intended to be used for business meetings, incentive travel, conventions and exhibitions (called in this table MICE premises):
(a)Suntec Singapore Convention and Exhibition Centre;
(b)Singapore Expo;
(c)Changi Exhibition Centre
100% of the amount of the tax
6.The following:
(a)the part of a carpark in a place mentioned in item 5(a), (b) or (c), that corresponds (in accordance with sub‑paragraph (4)) to the MICE premises in that place;
(b)any other premises in a place mentioned in item 5(a), (b) or (c), that are used or intended to be used for or in connection with the operation or enjoyment of the MICE premises in that place
100% of the amount of the tax
7.All the premises of the following:
(a)Changi Airport;
(b)Singapore Cruise Centre;
(c)Marina Bay Cruise Centre Singapore;
(d)Tanah Merah Ferry Terminal
100% of the amount of the tax
8.Any premises that —
(a)are used or intended to be used as —
(i)a backpackers’ hostel, boarding house, guest house or students’ hostel that is not a hotel;
(ii)a hotel that is not a registered hotel;
(iii)a shop or warehouse retail building;
(iv)a restaurant;
(v)a sports and recreation building;
(vi)an amusement centre;
(vii)a cinema or theatre;
(viii)a medical clinic, medical centre, hospital, nursing home, hospice, place of rehabilitation or convalescent home;
(ix)a child care centre or kindergarten;
(x)a school; or
(xi)a driving school;
(b)are not a facility that is or is intended to be for the exclusive use of occupiers of particular premises, whether with or without their guests; and
(c)are not used or intended to be used for any purpose not set out in paragraph (a) or item 9(b), whether together with the purpose in paragraph (a) or otherwise,
 but excluding any premises mentioned in item 12
100% of the amount of the tax
9.The following:
(a)the part of a carpark in the same building or development as any of the premises in item 8, that corresponds (in accordance with sub‑paragraph (4)) to those premises;
(b)any other premises in the same building or development as any of the premises in item 8, that are used or intended to be used for or in connection with the operation or enjoyment of the second‑mentioned premises
100% of the amount of the tax
10.A purpose‑built workers’ dormitory
100% of the amount of the tax
11.Premises of a tourist attraction —
(a)including any premises used or intended to be used for or in connection with the operation or enjoyment of the tourist attraction; but
(b)excluding any premises used or intended to be used whether wholly or partly for any other purpose (except as described in paragraph (a)), and any premises mentioned in item 12
100% of the amount of the tax
12.All the premises of the following:
(a)Marina Bay Sands;
60% of the amount of the tax
(b)Resorts World Sentosa
13.Any premises other than those in items 1 to 12, but excluding —
(a)premises used or intended to be used whether wholly or partly for an excluded purpose;
(b)the part of a carpark in the same building or development as premises mentioned in paragraph (a) that corresponds (in accordance with sub-paragraph (4)) to those premises; and
(c)any other premises in the same building or development as premises mentioned in paragraph (a), that are used or intended to be used for or in connection with the operation or enjoyment of those premises
30% of the amount of the tax
[S 305/2020 wef 20/04/2020]
(2)  Where any premises in the first column of the table in sub‑paragraph (1) (other than items 7 and 12) are such premises for only a part of the year 2020, the amount of the remitted tax set out opposite those premises in the second column of the table is pro‑rated according to the proportion that that part of the year bears to the entire year.
(3)  The remission of tax under sub‑paragraph (1) in respect of any premises is subject to the condition that the premises —
(a)are permitted to be used for the purpose for which they are used or intended to be used under a written permission given under section 14 of the Planning Act (Cap. 232);
(b)are permitted by a notification under section 21(6) of the Planning Act to be used for that purpose; or
(c)were used for that purpose on 1 February 1960 and have not been put to any other use since that date, and such use is not the subject of a written permission mentioned in sub‑paragraph (a) or a notification in sub‑paragraph (b).
(4)  In this paragraph, the part of a carpark in a building, development or place that corresponds to any specified premises is computed by the formula where —
(a)A is the gross floor area of the specified premises; and
(b)B is the gross floor area of the building, development or place.
(5)  In this paragraph, premises are used or intended to be used for an excluded purpose if they are used or intended to be used —
(a)for any residential purpose; or
(b)as a facility for the exclusive use of residents of residential premises whether with or without their guests.
Example
     Gymnasium for the exclusive use of residents of residential premises.
[S 305/2020 wef 20/04/2020]
(6)  For the purpose of sub-paragraph (5)(a), premises are not used or intended to be used for a residential purpose if they are used or intended to be used as —
(a)accommodation facilities within any sports and recreational building;
(b)a chalet;
(c)a child care centre, student care centre or kindergarten;
(d)a welfare home;
(e)a nursing home, hospital, hospice, place for rehabilitation or convalescent home;
(f)a backpackers’ hostel, boarding house, guest house or students’ hostel that is not a hotel;
(g)a hotel;
(h)serviced apartments;
(i)staff quarters that are part of any property exempted from tax under section 6(6) of the Act; or
(j)a dormitory.
[S 305/2020 wef 20/04/2020]
(7)  In this paragraph —
“amusement centre”, “child care centre”, “cinema”, “confectionery”, “convalescent home”, “nursing home”, “office”, “restaurant”, “sports and recreation building”, “take‑away foodshop”, “theatre” and “warehouse retail building” have the meanings given by the Planning (Use Classes) Rules (Cap. 232, R 2);
“hotel” has the meaning given by the Hotels Act (Cap. 127);
“hotel function room” means any hall, ballroom or function room situated in a registered hotel that is used or intended to be used for holding a meeting, a conference, a seminar, a course or an exhibition or for the purpose of serving meals;
“hotel room” means any guest room, suite or dormitory space in a registered hotel;
“purpose‑built workers’ dormitory” means any premises licensed under the Foreign Employee Dormitories Act 2015 (Act 3 of 2015), the licensed operator of which is not the employer or prospective employer of its residents;
“registered hotel” means a hotel registered under the Hotels Act, but excludes a hotel within any premises in item 12 of the table in paragraph (1);
“school”  —
(a)means any institution for teaching, training or imparting knowledge or skill; and
(b)includes a tuition centre, language school, computer school, art school, music school, dance school, acting school, speech and drama school, child development centre and play school;
“serviced apartment function room” means any hall, ballroom or function room situated in a building or development with serviced apartments —
(a)that is used or intended to be used for holding a meeting, a conference, a seminar, a course or an exhibition or for the purpose of serving meals; and
(b)that is operated in connection with the operation of the serviced apartments;
“shop”  —
(a)means premises used for the carrying on of any trade or business the primary purpose of which is the sale of goods or foodstuff by retail or the provision of services; and
(b)includes premises used as a furniture shop, department store, pawnshop, dispensary, beauty salon, ticket agency, travel agency, confectionery or take‑away foodshop.
Exceptions
3.  This Order does not apply to —
(a)any premises owned by any statutory board for which payment in lieu of tax is made under section 6(11) of the Act; and
(b)any premises the annual value of which has been assessed as if it were vacant land under section 2(3)(b) of the Act.
[S 305/2020 wef 20/04/2020]
Made on 10 March 2020.
TAN CHING YEE
Permanent Secretary,
Ministry of Finance,
Singapore.
[R050.003.0002.V14; AG/LEGIS/SL/254/2020/3 Vol. 1]