Assessment Tax Credit Return (Remission)

Introduction

​Assessment Tax Return is where the building owner can apply for getting back the Assessment Tax that has been paid to the Local Authority if the building is empty and had been rented. However, the application will only be considered if all requirements have been completed by the applicant. Remission application will be considered provided that the assessment tax has been paid first.​​

Act / Enactment / By-Laws (UUK)​

The return of the assessment tax is provisioned under Section 162 of the Local Government Act 1976.

Condition​

1. Claims can be made if the building is vacant (cannot be rented) more than a month. 
   

2. The owner must give a written NOTICE of the vacancy within 7 days from the vacancy of the building. 
   

3. In making the claim, the owner must submit satisfactory evidence of the following: -​
   

• The building is in good condition and fit for occupation. 

• Had tried to get tenant (a copy of advertisement section or agent letter).

• Rent requested is reasonable. 

• The building has been vacant during the period of claim. If the building is still under repairs so that it can be occupied and the owner has made the remission application, item (a), (b) and (c) are no longer needed to be proven.

4. For the category of Shop House ownership, Trade and Industry, the minimum area for the application of remission is 1,000 sq. 

5. The owner must bring along the claim of remission in written form no later than 1 month after half a related year that is: -

• in January for the second term (July - December). 
  

• in July for the first term (January - June).
  

6. Owner must state the dates of vacancy and addresses to be contacted.

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