Deduction for Expenditure Incurred on Renovation or Refurbishment (R&R) Works under Section 14Q

Deduction for Expenditure Incurred on Renovation or Refurbishment (R&R) Works under Section 14Q 第14Q条下的装修与翻新工程开支扣除

  • Tax deduction granted evenly over 3 consecutive YAs so long as the company continues to carry on that trade for which the  R&R  costs were incurred 只要公司继续进行产生装修与翻新的交易,就可以连续3年平均获得税收减免
  • Subject to an expenditure cap of $300,000 for every relevant 3 consecutive YAs 每连续三年,有关的开支上限为30万新元
  • Qualifying expenditure must not affect structure of the business premises (i.e. do not require the approval of the Commissioner of Building Control) 合格开支不得影响营业处所的结构(即无须取得建筑物委员会会长的批准)
  • Granted separately from the capital allowance framework for plant & machinery 与设备和机械的资本补贴框架分开授予

Examples of qualifying expenditure (if they do not affect structure of the business premises) 合格开支的例子(如不影响营业处所的结构)

  • General electrical installation and lighting 一般电气安装和照明
  • Kitchen and sanitary fittings 厨房及卫生设备
  • Door and window 门和窗
  • Fixed partition 固定分区
  • Wall covering 墙面涂料
  • Flooring 地板
  • False ceiling and cornice 假天花板和飞檐
  • Excludes expenditure relating to structural changes made to business premises and any:  不包括与经营场所结构变化有关的支出,以及任何:
    • design fees or professional fees 设计费用或专业费用
    • antique 古董
    • any type of fine arts 任何类型的美术
    • any works carried out in relation to a place of residence provided or to be provided to the company’s employees 就提供给或将提供给公司雇员的居住地而进行的任何工程
  • Deduction against income => Forms part of adjusted loss 扣除收入=>构成调整损失的一部分
    • Available for carry forward  & carry back, subject to the shareholding test 可向前结转和向后结转,以股权测试为准
    • Available for transfer under the group relief system with effect from YA 2013, subject to qualifying conditions 可根据集团减免制度进行转让,自2013年起生效,但须符合资格条件

Example: (Assuming no R&R costs incurred in the previous years) 示例:(假设前几年没有发生R&R成本)


YA 2017

YA 2018

YA 2019

Total qualifying R&R costs incurred 合格的研发成本




Qualifying R&R costs合格R&R成本




R&R claim 装修与翻新津贴


($90k / 3 yrs)


[$30,000 +

$40,000               ($120k

/3 years)]


[$30,000 +


($90,000 /3years)]

* In YA 2018, the amount of qualifying R&R costs to be allowed is $120,000 ($300,000-$90,000) as the combined qualifying R&R costs for YA 2017 and YA 2018 is still within the qualifying expenditure cap of $300,000 for the relevant three-year period. In YA 2019, qualifying R&R costs to be allowed is capped at $90,000 ($300,000-$90,000-$120,000). 在2018年课税年度,符合资格的研发费用为12万新元(30万- 9万新元),因为2017年年度和2018年年度的合格研发费用仍在相关三年期间的符合资格的支出上限30万新元之内。2019年,符合条件的研发费用上限为9万新元(30万- 9万- 12万新元)。

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