First jointly purchased home
A married couple including an SC spouse, neither of whom owns a residential property, may obtain full ABSD remission when buying solely in both names. BSD remains payable. Eligible buyers can claim this remission when stamping rather than pay ABSD first. Buying in one spouse’s name or including another owner does not meet this stated joint-purchase condition.
Replacing an existing home
Each spouse can own at most one home at replacement purchase. Pay ABSD, dispose of each first-home interest within six months of completed purchase or earlier TOP/CSC for an unfinished home, remain married and keep replacement ownership unchanged, and acquire no further home. Refund applications are due within six months of disposal. Eligible forms submitted from 2 July 2023 with the declared sale-and-refund intention can receive automatic refund within six weeks after stamping the first-home sale. Historic pandemic extensions are limited to qualifying old purchases.
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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