Note:(1) The rates specified under the heading “Normal rate” for items 1 to 8 shall apply to a flat —
where none of the owners or tenants and none of the authorised occupiers of the flat are citizens of Singapore;
in the case of a flat sold by the Board — any owner or essential occupier of the flat; or
in the case of a flat let out by the Board — any tenant or authorised occupier of the flat,
has an interest in any residential property not owned by or vested in the Board, or in any industrial or commercial property, whether or not owned by or vested in the Board;
which is owned by or let to any body corporate; or
which is vacant.
(2) The rates specified under the heading “Reduced rate” for items 1 to 8 shall apply to all other flats.
(3) In paragraph (1) —
“authorised occupier” has the same meaning as in the Housing and Development Act (Cap. 129);
“essential occupier”, in relation to a flat sold by the Board, means any authorised occupier of the flat who, together with any lessee or other authorised occupier of the flat, will form the necessary family or social nucleus to qualify the lessee to purchase or to continue to own the flat;
“tenant” means any tenant of the Board with respect to an entire flat.