16.

Following the GST-related changes made to personal income tax, currently about 65 per cent of individuals no longer pay income tax and will not benefit from income tax rebates. To assist people in this group, Government will grant rebates on HDB Service and Conservancy (S&C) charges and rents to citizens staying in owner-occupied HDB flats and rented flats. The rebates will be as follows:

17.
 
 

1. One-Room Flats
   Two months' net rent and two months' net S&C charges. 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. 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. The S&C rebate will be made on 1 June and 1 December this year.
4. Four-Room Flats
   Three quarter months' net S&C charges. The S&C rebate will be made on 1 December this year.
5. Five-Room Flats
   Half a months' net S&C charges, to be made on 1 December this year.

The estimated cost of these rebates is $25 million. The rebates will be given after deducting GST offset rebates and S&C grants associated with utilities rebates.