Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2010

Status:

Current version
as at 20 Apr 2024

No. S 513

Property Tax Act

(Chapter 254)

Property Tax (Owner-occupied HDB Flats) (Remission) Order 2010

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 HDB Flats) (Remission) Order 2010 and shall be deemed to have come into operation on 1st January 2010.

Definitions

2. In this Order —

“Board” or “HDB” means the Housing and Development Board established under section 3 of the Housing and Development Act (Cap. 129);

“HDB flat” means any flat sold by the Board under Part IV of the Housing and Development Act or by an approved developer (as defined under section 65M of that Act) under Part IVB of that Act;

“owner-occupied”, in relation to an HDB flat, means the flat is 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 HDB flat.

Remission of property tax for owner-occupied HDB flats

3.—(1) There shall be allowed a remission of tax for 2010 in accordance with this paragraph in respect of every owner-occupied HDB flat to which the Property Tax (Rate for Owner-Occupied Residential Premises) Order (O 10) applies.

(2) The amount of the remission in respect of each owner-occupied HDB flat shall be the amount set out in the second column of the Schedule opposite the amount of tax payable in respect of that flat in the first column of that Schedule.

(3) A reference to the tax payable in respect of an HDB flat in sub-paragraph (2) and the first column of the Schedule is a reference to the tax payable in respect of that flat for the period 1st January 2010 to 31st December 2010 (both dates inclusive) after deducting any amount of that tax that is remitted under the Property Tax (Owner-Occupied Residential Premises) (Remission) Order (O 16).

(4) Where an HDB flat is not owner-occupied during any part of the period referred to in sub-paragraph (3), the owner of the HDB flat shall be allowed the remission for such period that the HDB flat is owner-occupied on a pro-rata basis.

Refund of tax paid

4. The refund of any tax arising out of a remission allowed under paragraph 3 shall be made to the person who is the owner of the HDB flat to which the remission relates at the time of the refund.

Made this 6th day of September 2010.

PETER ONG

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) 050.003.0002.Pt4 V10; AG/LLRD/SL/254/2010/1 Vol. 1]

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