The Government has worked out the rebates such that those with lower income will get more than those with higher income. There is a clear correlation between income and housing-type. Therefore, as a general framework, it is reasonable to differentiate the allocation of rebates by housing-type. Within this general framework, executive flat dwellers get Economic Restructuring Shares (ERS) but not the HDB-related rebates.
The Government recognises that comprehensive as the offset package is, it may not cover everyone. Any household with an income below of $3,600 can apply to their CCC for assistance, if their package of rebates and ERS shares does not fully offset their extra tax for at least 5 years.
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