Planning (Development Charge — Exemption) Rules

Planning Act

(Chapter 232, Section 40(1))

R 6

G.N. No. S 111/2001

REVISED EDITION 2004

(29th February 2004)

[1st March 2001]

Citation

1. These Rules may be cited as the Planning (Development Charge — Exemption) Rules.

Definitions

2. In these Rules, unless the context otherwise requires —

“authorised”, in relation to a development, means authorised by any planning permission or conservation permission granted under section 14(4) of the Act;

“current zoning” has the same meaning as in section 36(4) of the Act;

“dwelling-house” means any detached, semi-detached, linked or terrace house used wholly or mainly for the purpose of human habitation but does not include a dwelling-house governed by the provisions of the Land Titles (Strata) Act (Cap. 158);

“floor area” has the same meaning as in the Planning (Development Charges) Rules (R 5);

“Housing and Development Board” means the Housing and Development Board established under the Housing and Development Act (Cap. 129);

“previous zoning” has the same meaning as in section 36(4) of the Act;

“pre-1998 Master Plan” means the 1958 Master Plan, together with all amendments made thereto prior to 24th December 1998, for which development charge, where payable, has been paid;

“specified purpose”, in relation to rules 6 and 7, means a purpose specified in the first column of the First Schedule;

“temporary development levy” means the tax payable under section 40A of the Act;

“temporary permission” has the same meaning as in section 40A(5) of the Act;

“Urban Redevelopment Authority” means the Urban Redevelopment Authority established under the repealed Urban Redevelopment Authority Act (Cap. 340, 1985 Ed.);

“Use Class” means any Use Class as described in the Schedule to the Planning (Use Classes) Rules (R 2);

“1958 Master Plan” means the Master Plan that was originally submitted to and approved by the Governor in Council on 5th August 1958 under the provisions of Part IV of the Singapore Improvement Ordinance (Cap. 259, 1955 Ed.);

“1982 Master Plan” means the 1958 Master Plan as amended under section 6(1) of the repealed Act prior to 24th April 1982.

Exemption in respect of land zoned for Commercial, Main Shopping, Local Shopping, Mixed Use or Hospital and Health Centre purposes

3. A person shall be exempted from liability to pay any development charge under section 35 of the Act for any development of land authorised on or after 1st March 2001 for a purpose in an area that is zoned in the pre-1998 Master Plan for Commercial, Main Shopping, Local Shopping, Mixed Use or Hospital and Health Centre purposes —

(a)

where the development is in an area that has never been the subject of any amendment to the pre-1998 Master Plan under section 6(2) of the repealed Act or section 8(2) of the Act, for any floor area which is the subject of the development that does not exceed the plot ratio specified for the purpose in the pre-1998 Master Plan in relation to that area by more than 40%; or

(b)

where the development is in an area that has been the subject of any amendment to the pre-1998 Master Plan —

(i)	which is made under section 6(2) of the repealed Act; and
(ii)	which came into operation before 1st September 1989,

for any floor area which is the subject of the development that does not exceed the floor area which has been permitted under section 10 of the repealed Act, prior to 1st September 1989, to be developed on the land for the purpose, or in respect of which any other development charge has been paid.

Exemption in respect of land within conservation area

4.—(1) A person shall be exempted from liability to pay any development charge under section 35 of the Act for any development of land within a conservation area authorised on or after 1st March 2001 if —

(a)	the development is for the conservation of the buildings on the land; and
(b)	all the requirements of the competent authority for the purposes of conservation of the buildings on the land are fully complied with.

(2) The exemption in paragraph (1) shall cease to apply in respect of any development of land —

(a)	immediately upon the land being developed in a manner that is not in accordance with the conservation permission granted under section 14(4) of the Act for the conservation of the buildings on the land;
(b)	where conservation of the buildings on the land has not been completed within the period of validity of the conservation permission granted under section 14(4) of the Act or of any extension thereof expressly providing for the continued exemption from development charge, immediately upon the expiry of such period of validity of the conservation permission or any extension thereof; or
(c)	immediately upon the grant of a planning permission or conservation permission under section 14(4) of the Act to develop the land in a manner that is inconsistent with the conservation of the buildings on the land, unless such development is not carried out within the period of validity of such permission or any extension or renewal of such period.

(3) Where the development is for the conservation of a part of any building (including the conservation of one or more but not all of the buildings) on the land, the exemption in paragraph (1) shall apply only to such part of the development.

Exemption in respect of land sold by Government or statutory body

5.—(1) A person shall be exempted from liability to pay any development charge under section 35 of the Act for any development of land authorised on or after 1st March 2001 where the land is sold or leased —

(a)	whether before, on or after that date by the Government or by a statutory body on behalf of the Government; or
(b)	before 1st January 1983 by the Urban Redevelopment Authority, whether on its own behalf or as agent for the Housing and Development Board,

to such extent and in so far as the development is in accordance with the use of the land and the maximum allowable intensity or plot ratio specified in the terms and conditions of the sale or lease, as the case may be.

(2) Paragraph (1) shall not apply in any case where the terms and conditions of the sale or lease, as the case may be, do not stipulate the use of the land or the maximum allowable intensity or plot ratio for the development.

Exemption in respect of land leased by State to statutory body

6.—(1) A person shall be exempted, to the extent set out in paragraph (2), from liability to pay any development charge under section 35 of the Act for any development of land authorised on or after 10th November 1998 if the following conditions are satisfied:

(a)	the land is leased or agreed to be leased by the State to a statutory body for use or development for a specified purpose;
(b)	the terms and conditions of the lease do not stipulate the maximum allowable intensity or plot ratio for the development; and
(c)	the development is authorised for the purpose set out in the second column of the First Schedule in relation to the specified purpose.

(2) The exemption in paragraph (1) shall be for such floor area which is the subject of the development as does not exceed the intensity or plot ratio set out in the third column of the First Schedule in relation to the specified purpose.

Exemption of statutory body from payment of development charge

7.—(1) Where, as at 1st March 2001, the payment of any development charge under section 32 of the repealed Act or section 35 of the Act is secured by an undertaking given by a statutory body to the competent authority, the statutory body shall be exempted, to the extent set out in paragraph (2), from liability to pay such development charge if the following conditions are satisfied:

(a)	the development charge is payable in respect of development of land leased or agreed to be leased by the State to the statutory body for use or development for a specified purpose;
(b)	the terms and conditions of the lease do not stipulate the maximum allowable intensity or plot ratio for the development; and
(c)	the development was authorised by the competent authority by the grant of written permission under the repealed Act or the Act for the purpose set out in the second column of the First Schedule in relation to the specified purpose.

Exemption in respect of development if premium is paid or payable to President

8. A person shall be exempted from liability to pay any development charge under section 35 of the Act for any development of land authorised on or after 1st March 2001 if —

(a)	the land is the subject of a lease from the State;
(b)	the development is not in accordance with the use of the land or exceeds the maximum allowable intensity or plot ratio specified in the lease; and
(c)	land premium has been paid or is payable or required to be paid to the President by virtue of paragraph (b).

Exemption in respect of residential development of land previously used for industrial activities

9.—(1) A person shall be exempted, to the extent set out in paragraph (2), from liability to pay any development charge under section 35 of the Act for any residential development of land authorised on or after 1st March 2001 if the following conditions are satisfied:

(a)

the land is listed in the Second Schedule and shown on the maps in the Third Schedule;

(b)

industrial activities were being carried out on the land on 23rd February 1993;

(c)

the application for planning permission for the development is submitted to the competent authority after 23rd February 1993; and

(d)

industrial activities on the land have ceased —

(i)	in the case of special industries, on or before 23rd February 1996; and
(ii)	in the case of general or light industries, on or before 23rd February 1998.

(2) The exemption in paragraph (1) shall be for such floor area for residential use which is the subject of the development as does not exceed the plot ratio specified for the land listed in the Second Schedule.

Exemption in respect of single dwelling-house on land

10. A person shall be exempted from liability to pay any development charge under section 35 of the Act for the following development of land authorised on or after 1st March 2001:

(a)

any addition of floor area for residential use to an existing dwelling-house erected on one or more lots of land where there is no other dwelling-house erected on such lot or lots of land; or

(b)

the erection of a single dwelling-house on one or more lots of land on which —

(i)	one or more dwelling-houses exist at the time of the application for planning permission or conservation permission for the development and such existing dwelling-house or dwelling-houses are to be demolished; or
(ii)	one or more dwelling-houses had existed at any time prior to the application referred to in sub-paragraph (i).

Exemption in respect of dwelling-house within landed housing development which cannot be subdivided

11. A person shall be exempted from liability to pay any development charge under section 35 of the Act for the following development of land authorised on or after 1st March 2001:

(a)

any addition of floor area for residential use to an existing dwelling-house, being one of 2 or more dwelling-houses erected on one or more lots of land which cannot be subdivided according to the boundaries of the dwelling-houses (together with their curtilage) under the relevant subdivision guidelines issued by the competent authority as are in force on or after 1st December 1998;

(b)

the erection of a single dwelling-house to replace an existing dwelling-house, being one of 2 or more dwelling-houses erected on one or more lots of land which cannot be subdivided according to the boundaries of the dwelling-houses (together with their curtilage) under the relevant subdivision guidelines issued by the competent authority as are in force on or after 1st December 1998; or

(c)

the erection of a single dwelling-house on land previously occupied by a dwelling-house —

(i)	which was one of 2 or more dwelling-houses erected on one or more lots of land which cannot be subdivided according to the boundaries of the dwelling-houses (together with their curtilage) under the relevant subdivision guidelines issued by the competent authority as are in force on or after 1st December 1998; and
(ii)	which, at the time of the application for the planning permission or conservation permission for the development or amendment thereto, has been demolished.

Exemption in respect of development of land zoned in 1958 Master Plan and 1982 Master Plan for specified purpose

12.—(1) A person shall be exempted from liability to pay any development charge under section 35 of the Act for any development of land up to the amount determined in accordance with paragraph (2) or (3), as the case may be, if —

(a)	the land was zoned in the 1958 Master Plan or the 1982 Master Plan or both for any of the purposes listed in Part I of the Fourth Schedule, and the development is authorised on or after 10th November 1998; or
(b)	the land was zoned in the 1958 Master Plan or the 1982 Master Plan or both for any of the purposes listed in Parts I and II of the Fourth Schedule, and the development is authorised on or after 20th February 1999.

(2) Where the land was zoned in both the 1958 Master Plan and the 1982 Master Plan for any of the purposes listed in Part I, or Parts I and II, of the Fourth Schedule as referred to in paragraph (1), the exemption shall be for up to the amount of development charge determined in accordance with the formula [(P × Q) - Z] or [(X × Y) - Z], whichever is the higher.

(3) Where the land was zoned in the 1958 Master Plan or the 1982 Master Plan, but not both, for any of the purposes listed in Part I, or Parts I and II, of the Fourth Schedule as referred to in paragraph (1), the exemption shall be for up to the amount of development charge determined in accordance with the formula [(P × Q) - Z] or [(X × Y) - Z], as the case may be.

(4) For the purposes of the formulae in paragraphs (2) and (3) —

“P” is the floor area obtained from multiplying the area of the land by the plot ratio specified in the Fourth Schedule for the purpose for which the land was zoned in the 1958 Master Plan;

“Q” is the rate specified in Part II of the First Schedule to the Planning (Development Charges) Rules (R 5) corresponding to the appropriate geographical sector of the land and the Use Group in Part I of that Schedule which relates to the purpose for which the land was zoned in the 1958 Master Plan;

“X” is the floor area obtained from multiplying the area of the land by the plot ratio specified in the Fourth Schedule for the purpose for which the land was zoned in the 1982 Master Plan;

“Y” is the rate specified in Part II of the First Schedule to the Planning (Development Charges) Rules (R 5) corresponding to the appropriate geographical sector of the land and the Use Group in Part I of that Schedule which relates to the purpose for which the land was zoned in the 1982 Master Plan; and

“Z” is the Development Baseline of the land as determined in accordance with section 36 of the Act and computed in accordance with the Planning (Development Charges) Rules.

(5) This rule shall not apply if —

(a)	the existing use of the land is for a golf course;
(b)	in the case of paragraph (2), both zonings of the land referred to therein are not the current zoning or previous zoning of the land; or
(c)	in the case of paragraph (3), the relevant zoning of the land referred to therein is not the current zoning or previous zoning of the land.

(6) Where either of the zonings of the land referred to in paragraph (2) is not the current zoning or previous zoning of the land, the exemption shall be determined without any regard to the part of the formula in paragraph (2) which refers to that particular zoning.

(7) Where only part of the land falls within the provisions of this rule, the exemption shall apply only in respect of that part of the land.

Exemption in respect of golf course development on land

13.—(1) A person shall be exempted, to the extent set out in paragraph (2), from liability to pay any development charge under section 35 of the Act for any development of land authorised on or after 15th May 1999 if the development is for a golf course.

(2) The exemption in paragraph (1) shall be for such floor area which is the subject of the development as does not exceed 12,000 square metres for each 18-hole golf course on the land.

(3) Where a golf course on the land has less than 18 holes, the extent of the exemption set out in paragraph (2) shall apply on a pro-rata basis.

Exemption in respect of developments granted outline permission

14.—(1) A person shall be exempted from liability to pay any development charge under section 35 of the Act for any development of land authorised before, on or after 1st March 2001, up to the amount determined in accordance with paragraph (2) and subject to paragraph (3), if the following conditions are satisfied:

(a)

outline permission has been granted under section 18 of the Act for the development —

(i)	before 1st March 2000; or
(ii)	on or after 1st March 2000 pursuant to an application for such permission made before 1st March 2000;

(b)

the planning permission or conservation permission for the development is granted pursuant to an application for such permission made during the validity period of the outline permission; and

(c)

where provisional permission has been granted for the development pursuant to the application for planning permission or conservation permission, the validity period of the provisional permission has not been extended more than once.

(2) The exemption shall be for up to the amount of development charge determined in accordance with the formula (D₁ - D₂) where —

(a)

“D₁” is the amount of development charge as determined for the development in accordance with the Planning (Development Charges) Rules (R 5) in force on —

(i)	where provisional permission has been granted for the development, the date of the provisional permission; or
(ii)	where no provisional permission has been granted, the date of the interim order issued under section 38(2) of the Act in respect of the development; and

(b)

“D₂” is the amount of development charge as determined for the development in accordance with the Planning (Development Charges) Rules in force on the date of the outline permission granted for the development.

(3) The exemption in paragraph (1) shall only apply if the amount obtained for D₁ is more than the amount obtained for D₂.

Exemption in respect of improvement works to HDB projects

15.—(1) The Housing and Development Board shall be exempted, to the extent set out in paragraph (2), from liability to pay any development charge under section 35 of the Act for any development of land relating to improvement works authorised on or after 30th November 2001.

(2) The exemption in paragraph (1) shall be for such increase in floor area arising from improvement works which is the subject of the development as does not, together with any increase in floor area arising from previous improvement works, in the aggregate exceed the plot ratio of 0.8.

(3) The development of land referred to in paragraph (1) shall be disregarded for the purpose of determining the Development Baseline for the land under Part V of the Act.

(4) In this rule —

“floor area arising from previous improvement works” means any floor area arising from any previous improvement works to the same HDB project which was the subject of an earlier development authorised on or after 30th November 2001 and for which liability for development charge has been exempted under this rule;

“HDB project” means any development erected on any land leased by the Housing and Development Board for the purpose of —

(a)	public housing for residential use; or
(b)	a town centre or neighbourhood centre;

“improvement works” means any works for the purpose of improving or upgrading —

(a)	an HDB project under the Main Upgrading Programme, Interim Upgrading Programme, Lift Upgrading Programme, Rental Housing Upgrading Programme and Elderly Housing Programme of the Housing and Development Board; or
(b)	any other HDB project approved by the Minister for the purpose of this rule.

Exemption in respect of community centre and community club

16. A person shall be exempted from liability to pay any development charge under section 35 of the Act for any development of land authorised before, on or after 29th August 2003 if the land is leased or agreed to be leased, or if a licence is granted or agreed to be granted in respect of the land, by the State to the People’s Association (established under the People’s Association Act (Cap. 227)) for the purpose of a community centre or community club and —

(a)	the development is for the purpose of a community centre or community club; or
(b)	the development relates to any change in use of any part or parts of a building on the land approved or authorised under the Act for the purpose of a community centre or community club.

Exemption in respect of temporary development levy

17.—(1) A person shall be exempted from liability to pay any development charge under section 35 of the Act for any development of land authorised on or after 10th December 2003, up to the amount determined in accordance with paragraph (2), if the following conditions are satisfied:

(a)

the development of the land involves a material change in the use of the land to a use which is —

(i)	the same as the use authorised by a temporary permission granted by the competent authority for the land for the period specified in the temporary permission; or
(ii)	in the same Use Class as the use authorised by a temporary permission granted by the competent authority for the land for the period specified in the temporary permission;

(b)

the temporary permission referred to in sub-paragraph (a) is the latest temporary permission granted by the competent authority in relation to the land;

(c)

temporary development levy has been paid for the grant of the temporary permission referred to in sub-paragraph (a); and

(d)

the application for planning permission or conservation permission in relation to the development of the land is made before the expiry of the period for which the temporary permission referred to in sub-paragraph (a) is granted.

(2) The exemption under paragraph (1) shall be for the amount of temporary development levy paid for the grant of the temporary permission referred to in paragraph (1)(a).

(3) Where the land which is the subject of the development is smaller in area than the land covered by the temporary permission referred to in paragraph (1)(a), the extent of the exemption set out in paragraph (2) shall apply on a pro-rata basis.

Saving

18. Notwithstanding the revocation of the Planning (Development Charge — Exemption) Rules (R 6, 1997 Ed.), any exemption of development charge given under such Rules in respect of any development of land granted written permission under the repealed Act or authorised under the Act prior to 1st March 2001 shall continue to have effect in accordance with the provisions thereof.

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