Planning (Deferment of Payment of Development Charge by Charities) Rules 2006

No. S 496

Planning Act

(Chapter 232)

Planning (Deferment of Payment of Development Charge by Charities) Rules 2006

In exercise of the powers conferred by section 40(1)(d) of the Planning Act, the Minister for National Development hereby makes the following Rules:

Citation and commencement

1. These Rules may be cited as the Planning (Deferment of Payment of Development Charge by Charities) Rules 2006 and shall come into operation on 21st August 2006.

Definitions

2. In these Rules —

“charitable purpose” has the same meaning as in the Charities Act (Cap. 37);

“charity” means a charity as defined in the Charities Act which is either registered under section 5 of that Act or not required to be registered by virtue of section 5 (4) of that Act.

Application of Rules

3. These Rules apply to a development of land where —

(a)	the land is exempted from the operation of section 37(3) of the Act by the Minister under section 53 of the Act with regard to the development;
(b)	the land is owned and occupied by a charity as at the date of the exemption referred to in paragraph (a); and
(c)	the income of the charity is exempted from tax under the Income Tax Act (Cap. 134) as at the date of the exemption referred to in paragraph (a).

Deferment of liability to pay development charge

4. Liability for payment of development charge under section 35 of the Act for the development of land referred to in rule 3 shall be deferred until the date of occurrence of any of the following events:

(a)	the charity ceases to be a charity;
(b)	the land ceases to be owned or occupied by the charity;
(c)	the income of the charity ceases to be exempted from tax under the Income Tax Act;
(d)	at any time after the development of the land has been completed or effected, the land is not used or ceases to be used for a charitable purpose;
(e)	at any time after the development of the land has been completed or effected, the land is not used or ceases to be used in a manner authorised under the planning permission or conservation permission.

Payment of development charge

5.—(1) The charity shall within 14 days from the occurrence of any event specified in rule 4 inform the competent authority of such occurrence.

(2) The development charge for the development of land as specified in the interim order issued under section 38(3) or 39(5) of the Act or, where applicable, the final order issued under section 38(4) or 39(6) of the Act shall be paid before the end of the period of 21 days from the date of occurrence of any event specified in rule 4 by the person liable to pay the charge in accordance with section 37 of the Act.

Made this 21st day of August 2006.

TAN TEE HOW

Permanent Secretary,
Ministry of National Development,
Singapore.

[ND 265/1/3-787 Vol. 2; AG/LEG/SL/232/2005/2 Vol. 1]

(To be presented to Parliament under section 61(4) of the Planning Act).

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