No. S 385
Property Tax Act
(Chapter 254)
Property Tax (Owner-occupied Residential Premises) (Remission) Order 2009
In exercise of the powers conferred by section 6(8) of the Property Tax Act, the Minister for Finance hereby makes the following Order:
Citation and commencement
1.  This Order may be cited as the Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009 and shall be deemed to have come into operation on 1st January 2009.
Remission of property tax for owner-occupied dwelling-house
2.—(1)  There shall be allowed a remission of tax in accordance with this paragraph in respect of every owner-occupied dwelling-house to which the Property Tax (Rate for Owner-Occupied Residential Premises) Order (O 10) applies.
(2)  The remission shall be 40% of the tax payable for the part of the period from 1st January 2009 to 31st December 2009 (both dates inclusive) during which the dwelling-house is eligible for the rate of tax specified in the Property Tax (Rate for Owner-Occupied Residential Premises) Order.
(3)  The tax payable referred to in sub-paragraph (2) is the tax payable for the period from 1st January 2009 to 31st December 2009 (both dates inclusive) after deducting any remission for that same period granted under either or both of the following Orders:
(a)the Property Tax (Owner-Occupied Residential Premises) (Remission) Order (O 16);
(b)the Property Tax (Residential Properties) (Remission) Order 2007 (G.N. No. S 602/2007).
Remission of property tax for vacant land with residential premises under construction
3.—(1)  There shall be allowed a remission of tax in accordance with this paragraph in respect of every vacant land to which the Property Tax (Residential Premises under Construction) (Remission) Order (O 17) applies.
(2)  The remission shall be 40% of the tax payable for the part of the period from 1st January 2009 to 31st December 2009 (both dates inclusive) during which the vacant land is eligible for remission of tax under the Property Tax (Residential Premises under Construction) (Remission) Order.
(3)  The tax payable referred to in sub-paragraph (2) is the tax payable for the period from 1st January 2009 to 31st December 2009 (both dates inclusive) after deducting any remission for that same period granted under either or both of the following Orders:
(a)the Property Tax (Residential Premises under Construction) (Remission) Order;
(b)the Property Tax (Residential Properties) (Remission) Order 2007.
Refund of tax paid
4.  The refund of any tax because of a remission allowed under paragraph 2 or 3 shall be made to the person who is the owner of the premises to which the remission relates at the time of the refund.

Made this 24th day of August 2009.

TEO MING KIAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MOF R50.003.0002 V14; AG/LEG/SL/254/2002/1 Vol. 3]