Singapore Tourism (Cess Collection) (Formula 1 Singapore Airlines Singapore Grand Prix 2023) Order 2023

No. S 598

Singapore Tourism (Cess Collection) Act 1972

Singapore Tourism (Cess Collection)
(Formula 1 Singapore Airlines
Singapore Grand Prix 2023) Order 2023

In exercise of the powers conferred by section 5 of the Singapore Tourism (Cess Collection) Act 1972, the Minister for Trade and Industry makes the following Order:

Citation and commencement

1.  This Order is the Singapore Tourism (Cess Collection) (Formula 1 Singapore Airlines Singapore Grand Prix 2023) Order 2023 and comes into operation on 1 September 2023.

Definitions

2.—(1)  In this Order —

“accommodation” means accommodation consisting of or including the use, for any length of time, of a room that is provided with a bed or other sleeping facilities;

“hotel” has the meaning given by section 2 of the Hotels Act 1954;

“money’s worth” means any points, rewards or other similar thing (whether in physical or electronic form) earned by a person under any member or loyalty programme and that may be used to redeem any accommodation;

“operator”, in relation to a hotel, means the person responsible for the day‑to‑day operations of the hotel, being —

(a) an individual, if so responsible as a sole proprietor; or

(b) any body of persons, corporate or unincorporate;

“taxable period” has the meaning given by paragraph 4.

(2)  In this Order, consideration is paid in money if the consideration is paid by any of the following means:

(a) the presentation of a physical or an electronic payment instrument, such as cash, a cheque, a cashier’s order, or a voucher bearing a cash value or providing a discount;

(b) the use of any credit or debit facility, such as by use of a charge card, credit card or debit card, or a credit or debit arrangement without the use of any such card;

(c) the transfer of funds by any digital or electronic means, including by the use of a digital wallet;

(d) a combination of any means in sub‑paragraph (a), (b) or (c).

Tourism event

3.  The tourism event to which this Order relates is the Formula 1 Singapore Airlines Singapore Grand Prix 2023.

Taxable period

4.  The taxable period connected with the tourism event is the period between 14 September 2023 and 17 September 2023 (both dates inclusive).

Taxable transactions on which cess is payable

5.—(1)  Subject to sub-paragraph (2), the following arrangements are taxable transactions connected with the tourism event on which cess is payable:

(a) a legally enforceable arrangement —

(i) that is wholly or in part for accommodation —

(A) provided or to be provided for use at any time during the taxable period; and

(B) at premises specified (whether by name or address) in Part 1 or 2 of the Schedule, if used as a hotel when the accommodation is so provided; and

(ii) where one party to the arrangement is the operator of the hotel;

(b) a termination of an arrangement mentioned in sub‑paragraph (a).

(2)  The following arrangements are not taxable transactions connected with the tourism event on which cess is payable:

(a) an arrangement mentioned in sub‑paragraph (1)(a) where —

(i) the accommodation that is provided or to be provided under the arrangement, is or is to be provided to an individual in connection with —

(A) an order made under regulation 3(1) of the Infectious Diseases (COVID‑19 — Stay Orders) Regulations 2020 (G.N. No. S 182/2020); or

(B) an order under section 15 or 17(3) of the Infectious Diseases Act 1976 relating to COVID‑19 or any other infectious disease; and

(ii) either of the following applies:

(A) one party to the arrangement is the Government or a body established by or under a public Act for a public purpose;

(B) the premises at which the accommodation is or is to be provided are designated by a body established by or under a public Act for a public purpose, as a facility providing accommodation to individuals mentioned in sub‑paragraph (i), that are members of the crew of any ship;

(b) a termination of an arrangement mentioned in sub‑paragraph (a).

(3)  In this paragraph —

“COVID‑19” means the infectious disease known as Coronavirus Disease 2019;

“infectious disease” has the meaning given by section 2 of the Infectious Diseases Act 1976.

Tourism event establishment making taxable transactions

6.  The tourism event establishment making the taxable transaction connected with the tourism event mentioned in paragraph 5(1) is the operator of the hotel.

Amount of cess

7.  The cess payable on a taxable transaction connected with the tourism event is as follows:

(a) 30% of the gross receipts derived or treated as derived from each taxable transaction concerning premises specified in Part 1 of the Schedule used as a hotel;

(b) 20% of the gross receipts derived or treated as derived from each taxable transaction concerning premises specified in Part 2 of the Schedule used as a hotel.

Gross receipts where consideration paid wholly in money

8.—(1)  This paragraph applies to every taxable transaction connected with a tourism event where consideration for the taxable transaction is paid wholly in money.

(2)  To avoid doubt, sub‑paragraph (1) includes a taxable transaction in paragraph 5(1)(b) (called in this sub‑paragraph T2) —

(a) that relates to a taxable transaction in paragraph 5(1)(a) (called in this sub‑paragraph T1) whose consideration is payable in money’s worth, or in both money and money’s worth; and

(b) where none of the consideration for T1 is forfeited as a result of T2, and the consideration for T2 is paid for wholly in money.

(3)  The gross receipts derived from a taxable transaction in paragraph 5(1)(a) connected with the tourism event is the total of the following:

(a) the consideration paid for the taxable transaction;

(b) all additional payments as follows:

(i) any sum paid for what is commonly known as early check‑in or late check‑out;

(ii) any sum paid for providing additional sleeping facilities in the same accommodation.

(4)  The gross receipts derived from a taxable transaction in paragraph 5(1)(b) connected with the tourism event is the total of the following:

(a) all charges paid for the termination;

(b) all deposits forfeited because of the termination.

Gross receipts in other cases

9.—(1)  This paragraph applies to —

(a) every taxable transaction in paragraph 5(1)(a) connected with the tourism event, where —

(i) the taxable transaction is described as complimentary or as a gift;

(ii) the consideration for the taxable transaction is paid in money’s worth, or in both money and money’s worth; or

(iii) the taxable transaction is a consequence of another transaction that is not a taxable transaction connected with the tourism event; and

(b) every taxable transaction in paragraph 5(1)(b) connected with the tourism event, where the whole of the consideration mentioned in sub‑paragraph (a)(ii) is forfeited as a result of that taxable transaction.

(2)  Subject to sub‑paragraph (3), the amount treated as the gross receipts derived from a taxable transaction to which this paragraph applies concerning premises used as a hotel (called in this paragraph H), must be calculated in accordance with the formula TGR ÷ N, where —

(a) TGR is the total amount of gross receipts for every taxable transaction mentioned in paragraph 8(1) in relation to H, calculated in accordance with paragraph 8(3) and (4); and

(b) N is the aggregate of the number of rooms on each day of the taxable period required to be provided under the taxable transactions in sub‑paragraph (a), and which —

(i) were used by guests of H; or

(ii) were not used due to the intended guests of the rooms failing to arrive at H (commonly known as a no show).

(3)  Where the TGR under sub‑paragraph (2) is zero, the amount treated as the gross receipts derived from a taxable transaction to which this paragraph applies concerning premises used as H is —

(a) the amount calculated in accordance with the formula in sub‑paragraph (2) as applied in relation to H for an event that —

(i) the Board determines is equivalent to the tourism event mentioned in paragraph 3; and

(ii) took place before 2023, or, if there is more than one such event, the most recent of such events; or

(b) if there is no such amount under sub‑paragraph (a) — the amount calculated in accordance with the formula in sub‑paragraph (2) as applied, for the tourism event mentioned in paragraph 3, in relation to another hotel that the Board determines is comparable to and in the vicinity of H.

THE SCHEDULE

Paragraphs 5(1) and 7

Part 1

1.  Carlton Hotel

2.  Conrad Centennial Singapore

3.  Fairmont, Singapore

4.  Grand Park City Hall

5.  JW Marriott Hotel Singapore South Beach

6.  lyf Funan Singapore

7.  Mandarin Oriental, Singapore

8.  Marina Bay Sands Singapore

9.  Naumi

10.  PARKROYAL COLLECTION Marina Bay, Singapore

11.  Peninsula Excelsior Singapore, A Wyndham Hotel

12.  Raffles Hotel Singapore

13.  Swissotel The Stamford, Singapore

14.  The Capitol Kempinski Hotel Singapore

15.  The Fullerton Bay Hotel

16.  The Fullerton Hotel

17.  The Pan Pacific Hotel Singapore

18.  The Ritz-Carlton, Millenia Singapore

19.  The premises located at 1 Hill Street, Singapore 179949

Part 2

1.  1900

2.  30 BENCOOLEN

3.  Aloft Singapore Novena

4.  AM Hotel

5.  Amara Sanctuary Resort, Sentosa

6.  Amara Singapore

7.  Amoy Hotel

8.  Andaz Singapore

9.  Ann Siang House

10.  AQ @ Mountbatten

11.  AQ @ Westerhout

12.  AQUEEN Hotel - Balestier

13.  AQUEEN Hotel - Lavender

14.  AQUEEN Hotel - Paya Lebar

15.  AQUEEN Prestige Hotel - Lavender

16.  Arcadia Hotel

17.  Arena Esports Hotel

18.  Arena Esports Hotel @ Orchard

19.  Arianna Hotel

20.  Ark Hostel

21.  Arton Hotel

22.  Ascott Orchard Singapore

23.  Ascott Singapore Raffles Place

24.  Asphodel Inn

25.  Atlantis @ 531

26.  Beverly Hotels Elements

27.  Bliss Hotel Singapore

28.  BUTTERNUTTREE HOTEL

29.  Capella Hotel, Singapore

30.  Capri By Fraser Changi City, Singapore

31.  Capri By Fraser China Square, Singapore

32.  Carlton City Hotel Singapore

33.  Champion Hotel

34.  CHAMPION HOTEL CITY

35.  CITADINES CONNECT CITY CENTRE

36.  Citadines Connect Rochester Singapore

37.  Citadines Rochor Singapore

38.  Classique Hotel

39.  Coliwoo Hotel Gay World

40.  COLLER BOUTIQUE HOSTEL

41.  COMO METROPOLITAN SINGAPORE

42.  Concorde Hotel Singapore

43.  Conrad Singapore Orchard

44.  Copthorne King Hotel Singapore

45.  Courtyard By Marriott Singapore Novena

46.  Crockfords Tower

47.  Crowne Plaza Changi Airport

48.  D'Hotel

49.  D'Nova Hotel

50.  Dao by Dorsett AMTD Singapore

51.  Dash Living Rochor

52.  Dorsett Singapore

53.  Dusit Thani Laguna Singapore

54.  Duxton Reserve Singapore, Autograph Collection

55.  Equarius Hotel

56.  Equarius Villas

57.  Four Points by Sheraton Singapore, Riverview

58.  Four Seasons Hotel

59.  Fragrance Hotel - Balestier

60.  Fragrance Hotel - Rose

61.  Furama City Centre Singapore

62.  Furama Riverfront Singapore

63.  Genting Hotel Jurong

64.  Goodwood Park Hotel

65.  Grand Copthorne Waterfront Hotel Singapore

66.  Grand Hyatt Singapore

67.  Grand Mercure Roxy Hotel

68.  Harbour Ville Hotel

69.  Harbour Ville Hotel Hamilton

70.  Heritage Collection on Boat Quay Quayside Wing

71.  Hi Hotel Dot

72.  Hilton Garden Inn Singapore Serangoon

73.  Hilton Singapore Orchard

74.  HOLIDAY INN EXPRESS & SUITES SINGAPORE NOVENA

75.  Holiday Inn Express Singapore Clarke Quay

76.  Holiday Inn Express Singapore Katong

77.  Holiday Inn Express Singapore Orchard Road

78.  Holiday Inn Express Singapore Serangoon

79.  Holiday Inn Singapore Atrium

80.  Holiday Inn Singapore Little India

81.  Holiday Inn Singapore Orchard City Centre

82.  Hotel 165

83.  Hotel 1888

84.  Hotel 81 - Bugis

85.  Hotel 81 - Chinatown

86.  Hotel 81 - Dickson

87.  Hotel 81 - Geylang

88.  Hotel 81 - Heritage

89.  Hotel 81 - Orchid

90.  Hotel 81 - Osaka

91.  Hotel 81 - Rochor

92.  Hotel 81 - Selegie

93.  Hotel 81 - Tristar

94.  Hotel Bencoolen

95.  Hotel Bencoolen @ Hong Kong Street

96.  Hotel Boss

97.  Hotel by Wassies

98.  Hotel Chancellor @ Orchard

99.  Hotel Clover 7 Hongkong Street

100.  Hotel Clover The Arts

101.  Hotel Compass

102.  Hotel Fort Canning

103.  Hotel G Singapore

104.  Hotel Grand Central

105.  Hotel Grand Pacific

106.  Hotel Indigo Singapore Katong

107.  HOTEL JJH

108.  Hotel Mi

109.  Hotel Michael

110.  Hotel Miramar Singapore

111.  Hotel Mono

112.  Hotel Nuve

113.  Hotel NuVe Elements

114.  Hotel NuVe Heritage

115.  Hotel NuVe Urbane

116.  Hotel Ora

117.  Hotel Re! @ Pearl's Hill

118.  Hotel Royal

119.  Hotel Royal @ Queens

120.  Hotel Soloha

121.  Hotel Supreme

122.  Hotel Telegraph

123.  Hotel Traveltine

124.  Hotel Yan

125.  ibis budget Singapore Clarke Quay

126.  ibis budget Singapore Crystal

127.  ibis budget Singapore Emerald

128.  ibis budget Singapore Gold

129.  ibis budget Singapore Imperial

130.  ibis budget Singapore Joo Chiat

131.  ibis budget Singapore Pearl

132.  ibis budget Singapore Ruby

133.  ibis budget Singapore Sapphire

134.  ibis budget Singapore Selegie

135.  Ibis Singapore Novena

136.  Ibis Singapore on Bencoolen

137.  ibis Styles Singapore Albert

138.  ibis Styles Singapore on Macpherson

139.  InterContinental Singapore

140.  InterContinental Singapore Robertson Quay

141.  J8 Hotel

142.  Jayleen 1918 Hotel

143.  JEN Singapore Orchardgateway by Shangri-La

144.  JEN Singapore Tanglin by Shangri-La

145.  Ji Hotel Orchard Singapore

146.  Jyu Capsule Hotel

147.  K2 Guesthouse Central

148.  Kam Leng Hotel

149.  L Hotel @ 51 Desker

150.  L Hotel @ Broadway

151.  Link Hotel

152.  Lion Peak Hotel Bugis

153.  Lion Peak Hotel Dickson

154.  M Hotel Singapore

155.  M Social Singapore

156.  Maxwell Reserve Singapore, Autograph Collection

157.  Mercure Singapore Bugis

158.  Mercure Singapore on Stevens

159.  Mercure Singapore Tyrwhitt

160.  Momentus Hotel Alexandra

161.  Mondrian Singapore Duxton

162.  New Cape Inn

163.  New Orchid Hotel

164.  Nostalgia Hotel

165.  Novotel Singapore On Stevens

166.  Oasia Hotel Downtown, Singapore

167.  Oasia Hotel Novena, Singapore

168.  Oasia Resort Sentosa

169.  One Farrer Hotel

170.  Orchard Hotel Singapore

171.  Orchard Rendezvous Hotel, Singapore

172.  Orchid Hotel

173.  OWEN HOUSE BY HMLET

174.  Oxford Hotel

175.  Pan Pacific Orchard

176.  Pan Pacific Serviced Suites Beach Road

177.  PARADOX SINGAPORE MERCHANT COURT AT CLARKE QUAY

178.  Park Avenue Changi

179.  Park Avenue Rochester

180.  Park Regis Singapore

181.  Park View Hotel

182.  PARKROYAL Collection Pickering, Singapore

183.  PARKROYAL on Beach Road, Singapore

184.  PARKROYAL on Kitchener Road

185.  Perak Hotel

186.  Pullman Singapore Orchard

187.  Rendezvous Hotel Singapore

188.  Rest Bugis Hotel

189.  Riverside Hotel Robertson Quay

190.  Robertson Quay Hotel

191.  Royal Plaza on Scotts

192.  Sandpiper Hotel

193.  Santa Grand Hotel East Coast

194.  Shangri-La Rasa Sentosa, Singapore

195.  Shangri-La Singapore

196.  Sheraton Towers Singapore Hotel

197.  Singapore Marriott Tang Plaza Hotel

198.  Sofitel Singapore City Centre

199.  Sofitel Singapore Sentosa Resort & Spa

200.  South East Asia Hotel

201.  ST Signature Bugis Beach

202.  ST Signature Jalan Besar

203.  ST Signature Tanjong Pagar

204.  St. Regis Hotel Singapore

205.  Strand Hotel

206.  Studio M Hotel

207.  Summer View Hotel

208.  Tai Hoe Hotel

209.  THE ASSEMBLY PLACE, A CO-LIVING HOSTEL @ PERAK

210.  THE ASSEMBLY PLACE, A CO-LIVING HOTEL @ VEERASAMY

211.  THE BARRACKS HOTEL SENTOSA

212.  The Clan Hotel

213.  The Inn at Temple Street

214.  The Noble Hotel

215.  The Outpost Hotel Sentosa

216.  The Pod

217.  THE QUAY HOTEL

218.  The Quay Hotel West Coast

219.  The Quincy Hotel

220.  The Scarlet Hotel

221.  The Seacare Hotel

222.  The Serangoon House, Singapore, a Tribute Portfolio Hotel

223.  The Singapore Edition

224.  The Southbridge Hotel

225.  The Sultan

226.  The Vagabond Club

227.  The Warehouse Hotel

228.  The Westin Singapore

229.  Travelodge Harbourfront Singapore

230.  Twenty-8 on Sentosa

231.  V Hotel Bencoolen

232.  V Hotel Lavender

233.  Value Hotel - Balestier

234.  Value Hotel - Nice

235.  Value Hotel - Thomson

236.  Venue Hotel

237.  Vibe Hotel Singapore Orchard

238.  Victoria Hotel

239.  Villa Samadhi Singapore

240.  Village Hotel Albert Court

241.  Village Hotel Bugis

242.  Village Hotel Changi

243.  Village Hotel Katong

244.  Village Hotel Sentosa

245.  VIP Hotel

246.  voco Orchard Singapore

247.  W Singapore Sentosa Cove Hotel

248.  Weave Suites - Midtown

249.  Wink @ McCallum Street

250.  Yaju Hotel

251.  York Hotel

252.  YOTEL Singapore Orchard Road

253.  YotelAir Singapore Changi Airport

254.  The premises located at 1 Lorong 10 Geylang, Singapore 399035

255.  The premises located at 21 Middle Road, Singapore 188931

256.  The premises located at 23 Middle Road, Singapore 188933

257.  The premises located at 29 Tyrwhitt Road, Singapore 207533

258.  The premises located at 9 Cuscaden Road, Singapore 249729

Made on 30 August 2023.

BEH SWAN GIN

Permanent Secretary
(Development),
Ministry of Trade and Industry,
Singapore.

[MTI 119-01-0012; AG/LEGIS/SL/305C/2020/1 Vol. 1]