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Planning Act

(Chapter 232, Section 40D)

Planning (Temporary Development Levy) Rules

R 9

G.N. No. S 577/2003

REVISED EDITION 2004

(31st December 2004)

[10th December 2003]

Citation

1. These Rules may be cited as the Planning (Temporary Development Levy) Rules.

Definitions

2. In these Rules, unless the context otherwise requires, “Development Baseline”, “Development Ceiling” and “temporary permission” have the same meanings as in section 40A(5) of the Act.

Computation of temporary development levy

3. The amount of temporary development levy payable under section 40A of the Act in respect of any development of land to be authorised by a temporary permission shall be determined in accordance with the formula (A — B) x C

where

is the value of the Development Ceiling for the land determined in accordance with the formulae and rates prescribed in the Planning (Development Charges) Rules (R 5) subject to the modification that the reference to a written permission in the formula in rule 4(1)(b) of those Rules shall be read as a reference to the temporary permission;

is the value of the Development Baseline for the land determined in accordance with the formulae and rates prescribed in the Planning (Development Charges) Rules; and

is the applicable percentage set out in the Schedule corresponding to the period of the temporary permission.

Exemption for payment of temporary development levy

4. Where under any provision of the Planning (Development Charge — Exemption) Rules (R 6) , the liability to pay development charge or any part thereof under section 35 of the Act is exempted for any development of land, the liability to pay temporary development levy or any proportionate part thereof in respect of such development of land shall similarly be exempted if such development of land is to be authorised by a temporary permission.

Requirements of competent authority for determination of temporary development levy

5. For the purposes of determining the temporary development levy payable under section 40A of the Act, the competent authority may require an applicant for temporary permission to submit such detailed calculations, plans, documents and other information together with such evidence in support of such information as the competent authority may specify.

Payment of temporary development levy

6.—(1) Any person liable for the payment of a temporary development levy under a notice issued under section 40B(2) of the Act shall pay the temporary development levy specified in the notice within 30 days of the service on him of the notice, or within such extension of time as the competent authority may allow.

(2) If the person liable for the payment of a temporary development levy fails to pay the temporary development levy specified in the notice within the relevant time limited by paragraph (1), the competent authority shall refuse the application for temporary permission.

Refund

7. The Minister may refund wholly or in part any temporary development levy paid under these Rules if the Minister is satisfied that it is just and reasonable to do so.

Proper accounting of payments and refunds

8.—(1) The competent authority shall maintain a separate bank account for all collections of the temporary development levy less any refund as may be permitted under the Act or these Rules.

(2) The competent authority shall maintain proper accounts and records of all the collections and refunds referred to in paragraph (1).

(3) The accounts and records maintained by the competent authority under paragraph (2) for each financial year shall be audited by an approved auditor.

(4) The approved auditor shall, upon completion of an audit of the accounts and records, submit to the Permanent Secretary to the Ministry of National Development, an audit certificate stating —

(a)	whether proper records and accounts have been maintained for all the collections and refunds referred to in paragraph (1);
(b)	whether, in the opinion of the approved auditor, the competent authority’s system of collection and refund is operating satisfactorily; and
(c)	the amounts collected and refunded in the relevant financial year.

(5) The competent authority shall, if requested in writing and as soon as practicable, make the accounts and records available for inspection by the Auditor-General or any public officer of the Ministry of National Development.

(6) The competent authority shall, on or before the 15th day of each month —

(a)	pay into the Consolidated Fund the total collection, less any refund made, for the preceding month together with all interest accrued to the bank account for that month; and
(b)	certify and submit to the Permanent Secretary to the Ministry of National Development, a statement of the collections and refunds for the preceding month.

(7) For the purposes of this rule —

(a)

a financial year begins on 1st April of each year and ends on 31st March of the succeeding year; and

(b)

“approved auditor” means —

(i)	the internal auditor of the Urban Redevelopment Authority;
(ii)	the internal auditor of the Ministry of National Development; or
(iii)	a public accountant who is registered or deemed to be registered under the Accountants Act 2004 (Act 4 of 2004).

[G.N. No. S 577/2003]