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Developers have to pay vacancy property tax

发布时间:2019-03-15 03:50:17 来源:http://www.bicyclew.com

  图:一手楼空置税修例草案快将出台,发展商十分关注

  The government will soon finish revising the Rating Ordinance to impose a vacancy property tax on first-hand private residential units that are not sold 12 months or more after the issuance of the Occupation Permit. The tax is equivalent to 200 percent of the rateable value of such a unit or about five percent of its property price. It is learned that authorities concerned are considering to waive the vacant tax for units that have been rented out for more than six months during a year. But if the seller and buyer of a unit are affiliated companies, namely if a developer sells a unit to one of its affiliates (a "left-hand to right-hand" transaction as it commonly known), then there is no waiver.

  Chief Executive Carrie Lam Cheng Yuet-ngor unveiled six measures in a new housing policy last June, including to impose the 200 percent Special Rates on first-hand private residential units unoccupied for 12 months or more. Some source disclosed yesterday that the revision of the Rating Ordinance was almost done and hopefully would be tabled to the Legislative Council (Legco) for deliberation next month.

  A6, 12 March 2019

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