Occupation and one-home rules
An individual owner must reside in the home. A married couple can receive the concession for only one home, even where titles or occupation are separate. Whole-property rental and vacancy do not qualify; partial letting while the owner stays can qualify. Corporate ownership and commercial property do not receive ordinary owner-occupier treatment. Trust cases require reviewing the listed owner and the page’s specific rules.
Apply, withdraw and estate transitions
Some HDB, new EC and qualifying citizen/PR private-home purchases receive automatic treatment. Check the acknowledgement and withdraw the concession if not occupying. After a qualifying owner dies, IRAS generally continues it for up to two years or transfer, whichever is earlier, subject to the stated tenancy and estate conditions. New beneficiaries occupying after transfer should apply according to their ownership.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗