Statute Details
- Title: Property Tax (Non-Residential Properties) (Remission) Order 2020
- Act Code: PTA1960-S155-2020
- Type: Subsidiary Legislation (SL)
- Authorising Act: Property Tax Act (Cap. 254), specifically powers under section 6(8)
- Commencement: Comes into operation on 10 March 2020 (as amended)
- Key Provisions: Section 2 (Remission of tax); Section 3 (Exceptions—does not apply to certain premises)
- Remission Year Covered: Year 2020 property tax
- Current Version Reference: “Current version as at 27 Mar 2026” (per the legislation portal)
- Notable Amendments (from timeline): Amended by S 305/2020 with effect from 20/04/2020; original SL 155/2020 dated 10 Mar 2020
What Is This Legislation About?
The Property Tax (Non-Residential Properties) (Remission) Order 2020 is a targeted tax relief measure issued under the Property Tax Act. In plain language, it allows certain non-residential property owners (and, in some cases, owners of mixed-use developments where the relevant part is carved out) to receive a remission—meaning a reduction—of the property tax payable for the year 2020.
The Order is structured as a schedule-like table: it lists specific categories of premises (for example, hotel rooms, serviced apartments, MICE venues, certain attractions, workers’ dormitories, and other defined non-residential uses) and assigns a remission percentage. Most categories receive a 100% remission, while some receive a partial remission (notably 60% for Marina Bay Sands and Resorts World Sentosa, and 30% for certain other premises not fully excluded).
Importantly, the remission is not automatic merely because a property falls within a listed category. The Order imposes conditions linked to land-use permissions and notifications under Singapore’s planning regime. It also contains definitional rules for allocating remission to parts of carparks and for determining what counts as an “excluded purpose” (including residential use and exclusive residential facilities).
What Are the Key Provisions?
1. Citation and commencement (Section 1)
Section 1 provides the short title and commencement. The Order is the “Property Tax (Non-Residential Properties) (Remission) Order 2020” and comes into operation on 10 March 2020. The portal extract indicates that it was later amended by S 305/2020 with effect from 20 April 2020. For practitioners, this matters because the remission regime is tied to the year 2020 and the legal effect of amendments may influence eligibility, definitions, and the scope of premises.
2. Remission of tax (Section 2)
Section 2 is the operative heart of the Order. It provides that, subject to exceptions and conditions, the amount of tax payable for year 2020 for specified premises is remitted according to the table in Section 2(1).
The table includes (among others) the following categories:
- Item 1: A hotel room or hotel function room—100% remission.
- Items 2 and 4: Carpark parts corresponding to registered hotels or serviced apartment developments, and other premises used for operation/enjoyment of those facilities (e.g., gymnasiums), excluding certain premises—100% remission.
- Items 3 and 4: Serviced apartments and their function rooms—100% remission (with exclusions).
- Items 5 and 6: MICE premises (Suntec Singapore Convention and Exhibition Centre, Singapore Expo, Changi Exhibition Centre) and corresponding carpark parts and related premises—100% remission.
- Item 7: Premises of Changi Airport, Singapore Cruise Centre, Marina Bay Cruise Centre Singapore, and Tanah Merah Ferry Terminal—100% remission.
- Item 8: A broad set of non-hotel, non-registered-hotel uses such as backpackers’ hostels (not hotels), restaurants, cinemas/theatres, medical clinics/hospitals, child care centres/kindergartens, schools, and driving schools, subject to conditions about exclusivity and excluded purposes—100% remission.
- Item 10: Purpose-built workers’ dormitory—100% remission.
- Item 11: Tourist attractions (including premises used for operation/enjoyment of the attraction), excluding premises used for other purposes—100% remission.
- Item 12: Marina Bay Sands and Resorts World Sentosa—60% remission.
- Item 13: “Any premises other than those in items 1 to 12” but excluding premises used for excluded purposes and excluding corresponding carpark and related premises—30% remission.
3. Pro-rating where premises are only part-year (Section 2(2))
Section 2(2) addresses a practical issue: if premises in the table (other than items 7 and 12) are such premises for only part of the year 2020, the remitted amount is pro-rated according to the proportion of the year during which the premises meet the relevant category. This is critical for mixed-use or temporarily repurposed properties, and for landlords whose tenants changed use mid-year.
4. Conditions tied to planning permissions and historical use (Section 2(3))
Even if a property appears to fall within a listed category, remission is conditional. Section 2(3) requires that the premises are permitted to be used for the relevant purpose under one of three pathways:
- Planning permission: permitted by written permission under section 14 of the Planning Act;
- Planning notification: permitted by a notification under section 21(6) of the Planning Act;
- Grandfathering: used for that purpose on 1 February 1960 and not put to other use since, and such use is not subject to a permission/notification.
This condition is a major compliance checkpoint. For practitioners, it means that eligibility may turn on the land-use history and the existence (or absence) of the relevant planning approvals. Where a property is used in a way that is not permitted (or is only permitted under a different approval), remission may be denied.
5. Allocation rules for carparks (Section 2(4))
The Order recognises that carparks are often part of larger developments. Section 2(4) provides a formula to compute the “part of a carpark” corresponding to specified premises, based on gross floor area. In effect, the remission for carpark areas is allocated proportionally rather than by a simple physical boundary.
6. Excluded purposes and residential-use carve-outs (Sections 2(5)–(6))
Section 2(5) defines “excluded purpose” as including premises used or intended to be used for:
- any residential purpose; or
- as a facility for the exclusive use of residents of residential premises (with or without guests), with an example being a gymnasium for exclusive residents.
Section 2(6) then clarifies that certain uses are not treated as residential purposes for this purpose, including accommodation facilities within sports and recreational buildings, chalets, child care/student care centres, welfare homes, nursing homes/hospitals/hospices/rehabilitation or convalescent homes, backpackers’ hostels (not hotels), hotels, serviced apartments, staff quarters part of properties exempted under section 6(6) of the Property Tax Act, and dormitories.
7. Definitions (Section 2(7) and related definitions)
The extract indicates that Section 2(7) incorporates meanings from the Planning (Use Classes) Rules (Cap. 232, R 2) for terms such as “amusement centre”, “child care centre”, “cinema”, “restaurant”, “sports and recreation building”, “theatre”, and “warehouse retail building”. It also defines “hotel” by reference to the Hotels Act (Cap. 127). These cross-references are important: they ensure that eligibility turns on statutory definitions rather than ordinary commercial understanding.
8. Exceptions (Section 3)
The metadata indicates that Section 3 states that the Order “does not apply to …” certain premises. While the provided extract truncates before the full text of Section 3, practitioners should treat this as a critical limiting provision. In remission regimes, exceptions often exclude premises that otherwise appear to qualify, such as properties already exempted under the Property Tax Act, properties used for purposes outside the listed categories, or premises subject to other statutory regimes.
How Is This Legislation Structured?
The Order is concise and follows a standard subsidiary legislation format:
- Section 1: Citation and commencement (when the Order takes effect).
- Section 2: Remission of tax—contains the main table of qualifying premises and remission percentages, plus detailed rules on pro-rating, planning permission conditions, carpark allocation, and excluded purposes.
- Section 3: Exceptions—limits the scope of the remission by excluding certain premises from the Order’s application.
In practice, Section 2 is the primary analytical focus, but Section 3 should always be checked to confirm that a property is not carved out.
Who Does This Legislation Apply To?
The Order applies to property tax for year 2020 in respect of non-residential premises (and certain parts of mixed developments) that fall within the categories listed in Section 2(1). The remission is directed at the “amount of the tax … payable” for those premises, which typically means the property owner or the person assessed under the Property Tax Act for that property.
Eligibility is not purely tenant-driven. Even if a tenant operates a qualifying business (e.g., a restaurant or MICE venue), the premises must be permitted for that purpose under the Planning Act (or satisfy the historical-use condition). Accordingly, the Order affects both landlords (who seek remission on assessment) and occupiers (whose permitted use and operational facts may determine whether the premises meet the statutory category and conditions).
Why Is This Legislation Important?
This Order is significant because it provides a structured, legally enforceable remission of property tax for specific non-residential uses during 2020. For practitioners advising property owners, it offers a potential reduction in tax liability—often at 100%—but only where the premises meet the statutory definitions and planning-permission conditions.
From a compliance and litigation-risk perspective, the Order’s drafting shows that eligibility depends on multiple layers: (i) correct classification of premises into the table items; (ii) correct allocation for carparks using the gross floor area formula; (iii) correct treatment of excluded purposes (especially residential and exclusive-residential facilities); and (iv) proof of planning permission/notification or grandfathered use as at 1 February 1960. These requirements mean that practitioners should not rely on marketing descriptions (e.g., “hotel”, “attraction”, “dormitory”) without checking statutory definitions and planning approvals.
Finally, the pro-rating rule in Section 2(2) can materially affect the remission amount where premises were only used for the qualifying purpose for part of the year. Advisers should therefore gather evidence of operational periods in 2020 and align those facts with the legal categories.
Related Legislation
- Property Tax Act (Cap. 254)
- Planning Act (Cap. 232) (notably sections 14 and 21(6))
- Planning (Use Classes) Rules (Cap. 232, R 2)
- Hotels Act (Cap. 127)
- Foreign Employee Dormitories Act 2015 (relevant context for dormitory-related premises)
Source Documents
This article provides an overview of the Property Tax (Non-Residential Properties) (Remission) Order 2020 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.