Rebates on HDB Service and Conservancy and Rental Charges

Following the GST-related changes made to personal income tax, currently about 70 per cent of individuals no longer pay income tax and would not benefit from the income tax rebate. The Government will grant rebates on HDB Service and Conservancy (S&C) charges and rental to citizens in this group staying in rented and owner-occupied HDB flats. The rebates will be as follows:

1. One-Room Flats
   Two months' net rent and two months' net S&C charges, after deduction of the GST offset rebates and the S&C grant associated with the utilities rebates which I will elaborate later. The rental and S&C rebates will be made on 1 June and 1 December this year.
2. Two-Room Flats
   One month's net rent and two months'net S&C charges, after deduction of the GST offset rebates and S&C grant to be given. The rental rebate will be made on 1 December, and the S&C rebates on 1 June and 1 December this year.
3. Three-Room Flats
   One and a half months' net S&C charges, after deduction of the GST offset rebates and S&C grant to be given. The S&C rebate will be made on 1 June and 1 December this year.
4. Four-Room Flats
   Three quarter month's net S&C charges, after deduction of the S&C grant to be given. The S&C rebate will be made on 1 December this year.
5. Five-Room Flats
   Half a month's net S&C charges, to be made on 1 December this year.

The estimated cost of these rental and S&C rebates is $29 million