The GST offset package, which the Government has introduced, will ensure that most households including all lower-income households will not be worse off for at least 5 years. The Government has worked out the S&CC rebates such that those with lower income will get more than those with higher income. As there is a clear correlation between income and housing-type, as a general framework, it is reasonable to differentiate the allocation of rebates by housing-type. Within this general framework, HDB executive flat dwellers get Economic Restructuring Shares (ERS) but not the HDB-related rebates.
Using the annual value cut-off of $10,000 means that Singaporeans who do not live in HDB flats but in cheaper private property will also get the higher amount of ERS. The amount of ERS a person will get in January 2003 depends on the Annual Value of the person's home based on IRAS's records on 1 December 2002. 90% of all households will get $1200 worth of ERS. Based on current records, all HDB flats except only for a few exceptionally large flats should get $1200 worth of ERS.
The Government recognises that comprehensive as the offset package is, it may not cover everyone. Any household with an income below the median household income of $3,600 which finds that their package of rebates and ERS shares does not fully offset their extra tax for at least 5 years, may approach their CCC for assistance.
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