When the lease on your property ends and you have moved back into your home, you have to reapply for the owner-occupier tax rates for your property using ‘Apply/Withdraw for Owner-Occupier Tax Rates’ digital service.

If there is an existing lease on your property and you are planning to reside in your property after the lease has been pre-terminated, you can apply for the owner-occupier tax rates via our ‘Apply/Withdraw for Owner-Occupier Tax Rates’ digital service with supporting documents to show that the lease has been pre-terminated.

The following are some examples of supporting documents that you can provide to show that the lease has been pre-terminated:

1) Tenancy Termination Agreement (e.g. tenant departure slip etc.)

2) HDB termination letter

3) Message between tenant/ agent and owner (e.g. Email/ Instant Messaging)

4) Electricity bill showing the utility account/ utility bill opening

5) SP services’ email showing the date of account opening

6) Approval for commencement of renovation (e.g. Renovation contract)

7) Any bills/ correspondences showing that you have moved into the property (e.g. mover’s invoice etc.)

#You may wish to note that the list of supporting documents is not exhaustive and we will consider your application as long as you are able to show that the lease on your property has been pre-terminated.