Conditions and period
The land must be unoccupied, no use fee or rent may be received, and the owner or spouse must not enjoy another owner-occupier concession. The completed home must be owner-occupied for at least a year. Support is limited to two years under the applicable start/end rule. Vacant-land construction is for a single house and also has an Annual Value ceiling of S$108,625.
Application and withdrawal
Invited owners may use Apply for Land Remission within the invitation period; otherwise the designated FormSG route is provided. Apply no later than 30 days after the relevant TOP or CSC. Failure to satisfy conditions can withdraw remission, recover the difference and potentially add the stated charge. Keep approval and completion evidence.
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.
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