Singapore Tourism (Cess Collection) (Formula 1 Singapore Airlines Singapore Grand Prix 2024) Order 2024

No. S 688

Singapore Tourism (Cess Collection) Act 1972

Singapore Tourism (Cess Collection)
(Formula 1 Singapore Airlines
Singapore Grand Prix 2024) Order 2024

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 2024) Order 2024 and comes into operation on 4 September 2024.

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 2024.

Taxable period

4.  The taxable period connected with the tourism event is the period between 19 September 2024 and 22 September 2024 (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, 2 or 3 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 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), who 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;

(c) 15% of the gross receipts derived or treated as derived from each taxable transaction concerning premises specified in Part 3 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 2024, 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. PULLMAN SINGAPORE HILL STREET

13. Raffles Hotel Singapore

14. Swissotel The Stamford, Singapore

15. The Capitol Kempinski Hotel Singapore

16. The Fullerton Bay Hotel

17. The Fullerton Hotel

18. The Pan Pacific Hotel Singapore

19. The Ritz-Carlton, Millenia Singapore

Part 2

1. 21 Carpenter

2. 30 BENCOOLEN

3. Amara Singapore

4. Amoy Hotel

5. Andaz Singapore

6. Ann Siang House

7. Arena Esports Hotel @ Bugis

8. Arena Esports Hotel @ Orchard

9. Arianna Hotel

10. ARTYZEN SINGAPORE

11. Ascott Orchard Singapore

12. Ascott Singapore Raffles Place

13. Bliss Hotel Singapore

14. BUTTERNUTTREE HOTEL

15. Capri By Fraser China Square, Singapore

16. Carlton City Hotel Singapore

17. CHAMPION HOTEL CITY

18. CITADINES CONNECT CITY CENTRE

19. Citadines Rochor Singapore

20. Claude Hotel

21. COMO METROPOLITAN SINGAPORE

22. Concorde Hotel Singapore

23. Conrad Singapore Orchard

24. Copthorne King Hotel Singapore

25. Dao by Dorsett AMTD Singapore

26. Dash Living Rochor

27. D'Nova Hotel

28. Dorsett Singapore

29. Duxton Reserve Singapore, Autograph Collection

30. Four Points by Sheraton Singapore, Riverview

31. Four Seasons Hotel

32. Furama City Centre Singapore

33. Furama Riverfront Singapore

34. Goodwood Park Hotel

35. Grand Copthorne Waterfront Hotel Singapore

36. Grand Hyatt Singapore

37. Heritage Collection on Boat Quay Quayside Wing

38. Hilton Garden Inn Singapore Serangoon

39. Hilton Singapore Orchard

40. Holiday Inn Express Singapore Clarke Quay

41. Holiday Inn Express Singapore Orchard Road

42. Holiday Inn Singapore Little India

43. Holiday Inn Singapore Orchard City Centre

44. Hotel 1888

45. Hotel 1900

46. Hotel 81 - Bugis

47. Hotel 81 - Chinatown

48. Hotel 81 - Dickson

49. Hotel 81 - Heritage

50. Hotel 81 - Rochor

51. Hotel 81 - Selegie

52. Hotel Bencoolen

53. Hotel Bencoolen @ Hong Kong Street

54. Hotel Chancellor @ Orchard

55. Hotel Clover 7 Hongkong Street

56. Hotel Clover The Arts

57. Hotel Fort Canning

58. Hotel Grand Central

59. Hotel Grand Pacific

60. HOTEL JJH

61. Hotel Mi Bencoolen

62. HOTEL MI ROCHOR

63. Hotel Miramar Singapore

64. Hotel Mono

65. Hotel Nuve

66. Hotel NuVe Elements

67. Hotel NuVe Heritage

68. Hotel Re! @ Pearl's Hill

69. Hotel Royal Queens

70. Hotel Supreme

71. ibis budget Singapore Clarke Quay

72. ibis budget Singapore Selegie

73. Ibis Singapore on Bencoolen

74. ibis Styles Singapore Albert

75. InterContinental Singapore

76. InterContinental Singapore Robertson Quay

77. Jayleen 1918 Hotel

78. JEN Singapore Orchardgateway by Shangri-La

79. JEN Singapore Tanglin by Shangri-La

80. Ji Hotel Orchard Singapore

81. Jyu Capsule Hotel

82. K2 Guesthouse Central

83. KINN Habitat

84. KINN Studios

85. L Hotel @ Broadway

86. lyf Bugis Singapore

87. M Hotel Singapore

88. M Social Singapore

89. Maxwell Reserve Singapore, Autograph Collection

90. MERCURE ICON SINGAPORE CITY CENTRE

91. Mercure Singapore Bugis

92. Mondrian Singapore Duxton

93. Oasia Hotel Downtown, Singapore

94. One Farrer Hotel

95. Orchard Hotel Singapore

96. Orchard Rendezvous Hotel, Singapore

97. Orchid Hotel

98. OWEN HOUSE BY HMLET

99. Oxford Hotel

100. Pan Pacific Orchard

101. PARADOX SINGAPORE MERCHANT COURT AT CLARKE QUAY

102. Park Regis By Prince Singapore

103. Park View Hotel Pte Ltd

104. PARKROYAL Collection Pickering, Singapore

105. Perak Hotel

106. Pullman Singapore Orchard

107. QT Singapore

108. Rendezvous Hotel Singapore

109. Rest Bugis Hotel

110. Robertson Quay Hotel

111. Royal Plaza on Scotts

112. Sandpiper Hotel

113. Sheraton Towers Singapore Hotel

114. Singapore Marriott Tang Plaza Hotel

115. Sofitel Singapore City Centre

116. South East Asia Hotel

117. ST Signature Bugis Beach

118. ST Signature Bugis Middle

119. ST Signature Jalan Besar

120. ST Signature Tanjong Pagar

121. St. Regis Hotel Singapore

122. Strand Hotel

123. Studio M Hotel

124. Summer View Hotel

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

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

127. The Clan Hotel

128. The Inn at Temple Street

129. The Pod

130. THE QUAY HOTEL

131. The Quincy Hotel

132. The Robertson House by The Crest Collection

133. The Scarlet Hotel

134. The Seacare Hotel

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

136. The Singapore Edition

137. The Snooze Hotel @ Bugis

138. The Southbridge Hotel

139. The Sultan

140. The Vagabond Club

141. The Warehouse Hotel

142. The Westin Singapore

143. V Hotel Bencoolen

144. Vibe Hotel Singapore Orchard

145. Victoria Hotel

146. Village Hotel Albert Court

147. Village Hotel Bugis

148. VIP Hotel

149. voco Orchard Singapore

150. Weave Suites Midtown

151. Wink @ McCallum Street

152. Wink @ Perak Road

153. York Hotel

154. YOTEL Singapore Orchard Road

155. The premises located at 23 Dickson Road, Singapore 209507

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

157. The premises located at 51 Desker Road, Singapore 209645

158. The premises located at 71 Boat Quay, Singapore 049859

Part 3

1. Aloft Singapore Novena

2. Amara Sanctuary Resort, Sentosa

3. Amrise Hotel Kitchener

4. AQ @ Westerhout

5. AQUEEN Hotel - Lavender

6. AQUEEN Hotel - Paya Lebar

7. AQUEEN Prestige Hotel - Jalan Besar

8. AQUEEN Prestige Hotel - Lavender

9. Arcadia Hotel

10. Ark Hostel

11. Arton Hotel

12. Asphodel Inn

13. Atlantis @ 531

14. Beverly Hotels Elements

15. Capella Hotel, Singapore

16. Champion Hotel

17. Citadines Connect Rochester Singapore

18. Citadines Science Park Singapore

19. Classique Hotel

20. Coliwoo Hotel Pasir Panjang

21. Courtyard By Marriott Singapore Novena

22. Crockfords Tower

23. Crowne Plaza Changi Airport

24. D'Hotel

25. Dusit Thani Laguna Singapore

26. Equarius Hotel

27. Equarius Villas

28. Fragrance Hotel - Balestier

29. Fragrance Hotel - Rose

30. Genting Hotel Jurong

31. Grand Mercure Roxy Hotel

32. Habyt Kallang

33. Habyt Novena

34. Harbour Ville Hotel

35. Harbour Ville Hotel Hamilton

36. HOLIDAY INN EXPRESS & SUITES SINGAPORE NOVENA

37. Holiday Inn Express Singapore Katong

38. Holiday Inn Express Singapore Serangoon

39. Holiday Inn Singapore Atrium

40. Hotel 165

41. Hotel 81 - Geylang

42. Hotel 81 - Orchid

43. Hotel 81 - Osaka

44. Hotel 81 - Tristar

45. Hotel Boss

46. Hotel Compass

47. Hotel Faber Park Singapore - Handwritten Collection

48. Hotel Indigo Singapore Katong

49. Hotel Michael

50. Hotel NuVe Urbane

51. Hotel Ora

52. Hotel Royal

53. Hotel Traveltine

54. Hotel Yan

55. ibis budget Singapore Crystal

56. ibis budget Singapore Emerald

57. ibis budget Singapore Gold

58. ibis budget Singapore Imperial

59. ibis budget Singapore Joo Chiat

60. ibis budget Singapore Pearl

61. ibis budget Singapore Ruby

62. ibis budget Singapore Sapphire

63. Ibis Singapore Novena

64. ibis Styles Singapore on Macpherson

65. J8 Hotel

66. KAM LENG HOTEL

67. Labrador Villa

68. Link Hotel

69. Mercure Singapore on Stevens

70. Mercure Singapore Tyrwhitt

71. Momentus Hotel Alexandra

72. New Cape Inn

73. New Orchid Hotel

74. Nostalgia Hotel

75. Novotel Singapore on Kitchener

76. Novotel Singapore On Stevens

77. Oasia Hotel Novena, Singapore

78. Oasia Resort Sentosa

79. Pan Pacific Serviced Suites Beach Road

80. Park Avenue Changi

81. Park Avenue Rochester

82. PARKROYAL on Beach Road, Singapore

83. Philip Hotel @ Balestier

84. Santa Grand Hotel East Coast

85. Shangri-La Rasa Sentosa, Singapore

86. Shangri-La Singapore

87. Sofitel Singapore Sentosa Resort & Spa

88. Tai Hoe Hotel

89. THE BARRACKS HOTEL SENTOSA

90. The Noble Hotel

91. The Outpost Hotel Sentosa

92. The Quay Hotel West Coast

93. Travelodge Harbourfront Singapore

94. V Hotel Lavender

95. Value Hotel - Balestier

96. Value Hotel - Nice

97. Value Hotel - Thomson

98. Venue Hotel

99. Village Hotel Changi

100. Village Hotel Katong

101. Village Hotel Sentosa

102. W Singapore Sentosa Cove Hotel

103. Yaju Hotel

104. YotelAir Singapore Changi Airport

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

106. The premises located at 3 Changi Business Park Central 1, Singapore 486037

107. The premises located at 56 Sims Avenue, Singapore 387416

108. The premises located at 759 Mountbatten Road, Singapore 437761

Made on 30 August 2024.

BEH SWAN GIN

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

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