Stamp Duties Act 1929 - Singapore Statutes Online

FIFTH SCHEDULE

Sections 37(7) and 78(1)

Valuation fees

Subject matter of instrument

Fee

1.	Any immovable property —

$100

(a)	sold under Part 4 of the Housing and Development Act 1959; or

(b)	falling under Part 4B of the Housing and Development Act 1959 and treated as sold under Part 4 of that Act

2.	Any strata unit comprised in a strata title plan registered under the Land Titles (Strata) Act 1967

$300

3.	Any of the following immovable property not falling under item 1 or 2:

$1,070

(a)

factory;

(b)	landed dwelling house;

(c)	shophouse;

(d)

warehouse

Any —

$2,290

(a)	immovable property not falling under item 1, 2 or 3; or

(b)	vacant land,

where the Chief Valuer determines the value of such immovable property or vacant land to be $20 million or less

Any —

$5,255

(a)	immovable property not falling under item 1, 2 or 3; or

(b)	vacant land,

where the Chief Valuer determines the value of such immovable property or vacant land to be more than $20 million

Note:

(1) In item 3 —

“factory” excludes any factory which is used wholly or in part for any of the following purposes or industries:

(a)	aeronautical;
(b)	concrete batching;
(c)	district cooling;
(d)	petrochemical;
(e)	pharmaceutical;
(f)	power supply generation;
(g)	ship building or ship repair;
(h)	temporary storage or transit of oil, gas or liquid;
(i)	treatment of sewage, water or waste;
(j)	water fabrication;

“landed dwelling house” means any of the following types of houses used wholly or mainly for the purpose of human habitation:

“warehouse” means a building where storage is the principal use and where no business is transacted other than incidentally to such storage.

[S 304/2016; S 555/2019]

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