IRAS notifies all new home owners of the owner-occupier concession and invites them to apply for it if they are eligible. As Housing Board flats are generally owner-occupied in the initial years, the owner-occupier concession is automatically granted to owners of newly purchased HDB homes. Since 1 Jan 2011, IRAS has also extended the automatic granting of the concession to owners of newly purchased private homes, for owners of one residential property intended for occupation. Eligible owner-occupiers can apply for the concessionary tax rates online through MyTax Portal. For more information on owner-occupier concessionary tax rates, please visit the IRAS website. Property owners may also contact IRAS at 1800 356 8300 or propertytax@iras.gov.sg.