Section 30

Personal Relief 

A resident individual in receipt of taxable income shall be entitled to a tax relief in this Act referred to as the personal relief.

30A* - Affordable housing relief 

(1)A resident individual who satisfies the Commissioner that in a year of income that the person – 

(a) is eligible to make an application under an affordable housing scheme; 
(b) has applied and is awaiting the allocation of a house under an affordable housing scheme; and 
(c) is saving for a purchase under an affordable housing scheme approved by the Cabinet Secretary in charge of housing, 
shall for that year of income be entitled to a personal relief in this Act referred to as the affordable housing relief. 

(1A) A resident individual who proves that in a year of income, the individual paid the affordable housing levy, shall for that year of income be entitled to the affordable housing relief. AH Act 2024 CONSEQUENTIAL AMENDMENTS

(2)A person who has been allocated a house under the affordable housing scheme and has been subject to an affordable housing relief under subsection (1) shall not be re-eligible for a subsequent relief. Tax Laws (Amendment) Act2018Effective 1st July 2018* 30A- Repealed by (TLAA 2024 wef 27th December, 2024 S8*)

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