Conditions for Remission
- The remnant land is:
- a State Land
- incapable of independent development
- purchased from SLA directly and
- used by the purchaser / joint purchasers for residential purpose
- The purchaser / joint purchasers is / are an individual / individuals who acquired the remnant land as beneficial owner(s)
- The primary plot (the land that adjoins the remnant land) is a residential property and is beneficially owned by the purchaser / joint purchasers
- The purchaser / joint purchasers cannot sell or dispose of any part of the primary plot or remnant land within 4 years from the date of execution of the instrument for the purchase of the remnant land.
Link to legislation
Please refer to Stamp Duties (Remnant Land) (Remission of ABSD) Rules for the remission rules.
How to apply
You can e-Stamp at the e-Stamping Portal to obtain the remission certificate.
List of supporting documents required for e-Stamping
- Written confirmation from SLA that:
- The remnant land is incapable of independent development
- The remnant land can only be purchased by the owner of the primary plot
- Strata subdivision of the land is subject to URA approval
- The state lease stipulates that the remnant land shall be used together with the primary plot for development
- Undertaking by the purchaser/ joint purchasers that:
- The land will be used for residential purpose
- They will not sell or dispose of any part of the primary plot and/ or remnant land within 4 years from the date of execution of the instrument for the purchase of the remnant land.