Statute Details
- Title: Property Tax (Building Works in Residential Premises) (Remission) Order
- Act Code: PTA1960-OR12
- Type: Subsidiary Legislation (SL)
- Authorising Act: Property Tax Act (Cap. 254), including reference to s 6(5A)
- Commencement / Effective date (as revised): 1 April 1991 (Revised Edition 1991; current version indicates amendments effective 1 January 2014)
- Current version status: Current version as at 27 Mar 2026
- Key provisions (from extract): Definitions (s 2); remission conditions (s 3); remission periods (s 4); owner’s application and notice/undertaking requirements (s 5); when remission takes effect (s 6); extension of time (s 7); Comptroller’s approval and refund (s 8); restriction where owner not in Valuation List (s 9); restriction where dwelling-house is occupied (s 10); termination and further exclusions (ss 11–12)
What Is This Legislation About?
The Property Tax (Building Works in Residential Premises) (Remission) Order (“the Order”) is a Singapore tax remission instrument that allows an owner of a dwelling-house to obtain relief from property tax during a period when the dwelling-house is vacant because building works are being carried out and approved under the Building Control regime.
In plain language, the Order is designed to address a practical problem: when a residential property is vacated so that approved building works can be completed, the owner may still be liable to pay property tax for the period of vacancy. The remission mechanism provides a structured way to reduce that tax liability—provided strict conditions are met, including timely notification to the Comptroller and a commitment that the property will be owner-occupied after completion.
The Order is also time-sensitive and compliance-heavy. It sets out (i) when remission can apply, (ii) how long it can last, (iii) what notices and undertakings must be given, and (iv) when remission will be disallowed or terminated. Importantly, the extract shows that remission is not available for periods on or after 1 January 2014, reflecting a policy shift that limits the Order’s ongoing utility.
What Are the Key Provisions?
1. Definitions and the scope of “building works” and “owner-occupied” (s 2)
The Order defines “building works” as work requiring approval of the Building Authority or Commissioner of Building Control under Part II of the Building Control Act. This ties the remission eligibility to the formal building approval process rather than informal renovation. “Building plans” similarly refers to the plans requiring approval under that Part II framework.
“Owner-occupied” is defined narrowly: the dwelling-house must be occupied for residential purposes by the individual owner (not a company, association, or body of persons) whose name appears in the Valuation List as owner. This definition matters because the remission is conditional on the owner’s continued owner-occupation after completion of the works.
2. Core eligibility conditions for remission (s 3)
Section 3 sets out the conditions that must all be satisfied for remission to be granted. In summary, the tax payable in respect of a dwelling-house will be remitted for the relevant period if:
- the dwelling-house is vacant during the remission period;
- building plans for the dwelling-house have been submitted and approved by the Building Authority/Commissioner;
- the building works are completed in accordance with the approved plans; and
- the dwelling-house is owner-occupied for not less than one year following completion.
These conditions are cumulative. Practitioners should note that the remission is not simply tied to vacancy during construction; it is also tied to (i) formal approval, (ii) completion in accordance with approved plans, and (iii) a post-completion owner-occupation period of at least one year.
3. Remission periods and the 2014 cut-off (s 4)
Section 4 specifies the time windows during which tax can be remitted. The remission period depends on when the building plans were submitted and when the dwelling-house was vacated:
- Vacated before 1 April 1991: remission runs from 1 April 1991 until 31 March 1993 or the completion date, whichever is earlier.
- Plans submitted on or after 1 April 1991 and dwelling-house vacant at that time: remission runs from the date of submission until the earlier of (i) expiry of two years from submission or (ii) completion date.
- Other cases (vacated after plans submitted): remission runs from the date of vacation until the earlier of (i) expiry of two years from vacation or (ii) completion date.
Crucially, subsection 4(2) provides: no tax shall be remitted under paragraph 3 for any period on or after 1 January 2014. This is a decisive limitation. Even if the building works and vacancy occurred earlier, the remission cannot extend into periods commencing on or after 1 January 2014.
4. Application, notice, and undertaking requirements (s 5)
Section 5 governs how owners must apply and what they must notify. The owner may apply for remission in a form determined by the Comptroller and in accordance with the Order.
For building plans submitted before 1 April 1991, the owner must give notice to the Comptroller within one month from that date. For plans submitted on or after 1 April 1991, notice must be given within one month of the date of submission. In both cases, the notice must include a written undertaking that the dwelling-house will be owner-occupied after completion.
Section 5(5) also sets out deadlines for making the application for remission. The extract indicates a transitional scheme tied to the one-year owner-occupation period ending before or on/after 1 January 2014, with an application deadline of either within six months after the end of the one-year period (if it ends before 1 January 2014) or by 30 June 2014 (if it ends on or after 1 January 2014). These deadlines are essential for practitioners because late applications may affect whether remission can be granted and from when it can take effect.
5. When remission takes effect; consequences of late notice (s 6)
Section 6 is a key compliance provision. If the notice of submission of plans or the written undertaking is not given within the specified time, and the Comptroller has not allowed an extension under s 7, remission will only have effect from the date the Comptroller receives the notice or undertaking. The remission then runs until the earlier of completion or the relevant expiry date of the two-year period (calculated based on the scenario in s 4).
This “receipt-based” rule is often where disputes arise. For legal and tax practitioners, it underscores the importance of evidence: proof of submission dates to the Building Authority, proof of vacancy dates, and proof of when the Comptroller received the notice/undertaking.
6. Comptroller’s approval and refund (s 8)
Once an application is approved, the Comptroller must inform the applicant in writing of the approval and the period of remission. If satisfied that the owner complied with the Order, the Comptroller approves the application and refunds any property tax paid for the remission period.
7. Restrictions: Valuation List status and occupancy (ss 9–10)
Section 9 provides that no remission is granted where the owner’s name ceases to appear in the Valuation List as owner. It also addresses transfers: a purchaser/assignee/transferee may apply, but only for periods after the agreement/assignment/transfer date and subject to notice and undertaking requirements.
Section 10 (partially shown in the extract) provides that if the dwelling-house has been occupied during any part of the remission period, remission is not available for that period (or is otherwise curtailed, depending on the full text). The practical effect is clear: the remission is meant to compensate for vacancy during approved building works, not for periods when the property is actually occupied.
8. Termination and further exclusions (ss 11–12)
Although the extract only lists these sections, it indicates that remission terminates on cessation of approval for building works (s 11) and that there are additional cases where remission will not be granted (s 12). Practitioners should treat these as further guardrails: remission is contingent on the building approval continuing and on meeting all statutory conditions.
How Is This Legislation Structured?
The Order is structured as a short set of provisions that operate like a procedural eligibility checklist:
- Section 1: Citation.
- Section 2: Definitions (key terms linking the tax remission to the Building Control Act framework and to “owner-occupied” status).
- Section 3: Substantive eligibility conditions for remission.
- Section 4: Time periods during which remission can apply, including the absolute cut-off for periods on or after 1 January 2014.
- Section 5: Application process, notice obligations, and written undertaking requirements, including deadlines.
- Section 6: Effective date of remission and consequences of late notice (unless extension granted).
- Section 7: Comptroller’s discretion to extend time.
- Section 8: Comptroller’s decision and refund mechanism.
- Sections 9–12: Eligibility restrictions and termination/exclusion rules (Valuation List status, occupancy, cessation of approval, and other disqualifying cases).
Who Does This Legislation Apply To?
The Order applies to owners of dwelling-houses in Singapore who seek remission of property tax because the dwelling-house is vacant during approved building works. The eligibility is limited to cases where building plans have been submitted and approved under the Building Control Act framework and where the works are completed in accordance with those approved plans.
It also applies to certain successors in title (purchasers, assignees, transferees) who may apply for remission, but only for periods after the relevant transaction date and subject to notice and undertaking requirements. The “owner-occupied” definition means that the owner must be an individual whose name appears in the Valuation List, and the property must be occupied for residential purposes by that person for at least one year after completion.
Why Is This Legislation Important?
For practitioners, the Order is significant because it provides a narrow but structured pathway to property tax remission tied to building approval and vacancy. It is not a general hardship relief; it is a compliance-driven mechanism that requires careful alignment between building approvals, vacancy timing, and owner-occupation outcomes.
From an enforcement and dispute perspective, the most important operational features are: (i) the strict eligibility conditions in s 3; (ii) the precise remission periods in s 4; (iii) the notice and undertaking requirements and deadlines in s 5; and (iv) the “remission only takes effect from Comptroller’s receipt” rule in s 6 if notices are late. These provisions collectively determine both entitlement and the effective date of any remission.
Finally, the 1 January 2014 cut-off in s 4(2) means the Order’s practical relevance is largely historical or transitional. However, it may still matter for legacy cases where remission was sought for periods ending before the cut-off, or where the owner-occupation and application deadlines were triggered by events occurring around that time. Lawyers handling property tax remissions should therefore treat the Order as a time-bound instrument and verify the relevant dates meticulously.
Related Legislation
- Building Control Act (Cap. 29): Provides the approval framework for building works and defines key building authority concepts referenced in the Order.
- Property Tax Act (Cap. 254): The authorising Act for remission of property tax and the legislative basis for subsidiary remission orders.
Source Documents
This article provides an overview of the Property Tax (Building Works in Residential Premises) (Remission) Order for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.