No. S 691
Income Tax Act
(CHAPTER 134)
Income Tax
(Land Intensification Allowance)
(Amendment No. 2) Regulations 2017
In exercise of the powers conferred by section 18C(11A) of the Income Tax Act, the Minister for Finance makes the following Regulations:
Citation and commencement
1.  These Regulations are the Income Tax (Land Intensification Allowance) (Amendment No. 2) Regulations 2017 and come into operation on 15 December 2017.
Amendment of regulation 2
2.  Regulation 2 of the Income Tax (Land Intensification Allowance) Regulations 2012 (G.N. No. S 28/2012) (called in these Regulations the principal Regulations) is amended by deleting the words “the Schedule” in paragraphs (1)(a)(i), (1A)(a) and (b), (1B) and (2)(a) and substituting in each case the words “the First Schedule”.
Deletion and substitution of regulation 3
3.  Regulation 3 of the principal Regulations is deleted and the following regulation substituted therefor:
“Prescribed intensified use of land for prescribed trade or business for post‑25 March 2016 applications
3.—(1)  For the purposes of section 18C(2B) of the Act, a prescribed trade or business is —
(a)where the application for planning permission is made before 15 December 2017, a trade or business specified in the First Schedule;
(b)where the application for planning permission is made on or after 8 March 2017 but before 15 December 2017, a trade or business specified in the First Schedule, or any of the following trades or businesses carried out in an integrated construction and prefabrication hub:
(i)prefabrication of individual components (such as precast columns, beams, staircases);
(ii)prefabrication of integrated sub‑assemblies (such as prefabricated bathroom units and prefabricated mechanical, electrical and plumbing systems);
(iii)prefabrication of fully integrated assemblies (such as prefabricated and prefinished volumetric construction); or
(c)where the application for planning permission is made on or after 15 December 2017, a trade or business specified in the Second Schedule.
(2)  For the purposes of section 18C(2B)(b) of the Act, the construction or renovation of any building or structure on industrial land, port land or airport land promotes the intensified use of the land for a trade or business if, and only if, the gross plot ratio of the building or structure upon completion of the construction or renovation (called in this regulation as‑built gross plot ratio) —
(a)meets the gross plot ratio benchmark for that trade or business; or
(b)if the gross plot ratio of the building or structure before the start of the construction or renovation already meets or exceeds the gross plot ratio benchmark mentioned in sub‑paragraph (a), the as‑built gross plot ratio of the building or structure is at least 10% more than the gross plot ratio before the start of the construction or renovation.
(3)  Where a post‑25 March 2016 application has more than one prescribed trade or business under section 18C(2B)(a)(ii) of the Act, then the trade or business with the highest gross plot ratio benchmark among those trades or businesses is designated for the purposes of making the determination under section 18C(2B)(b) of the Act.
(4)  For the purposes of paragraphs (2)(a) and (3), the gross plot ratio benchmark for a trade or business is —
(a)in the case of an application mentioned in paragraph (1)(a), the ratio set out in Column B of the First Schedule for that trade or business;
(b)in the case of an application mentioned in paragraph (1)(b), the ratio set out in Column B of the First Schedule for that trade or business, or 1.6 for any of the following trades or businesses carried out in an integrated construction and prefabrication hub:
(i)prefabrication of individual components (such as precast columns, beams and staircases);
(ii)prefabrication of integrated sub‑assemblies (such as prefabricated bathroom units and prefabricated mechanical, electrical and plumbing systems);
(iii)prefabrication of fully integrated assemblies (such as prefabricated and prefinished volumetric construction); or
(c)in the case of an application mentioned in paragraph (1)(c), the ratio set out in the Second Schedule for that trade or business.
(5)  In this regulation, an application for planning permission is an application for planning permission or conservation permission made to the competent authority in accordance with the Planning Act (Cap. 232).”.
Amendment of Schedule
4.  The Schedule to the principal Regulations is amended —
(a)by deleting the Schedule heading and substituting the following Schedule heading:
 
“GROSS PLOT RATIO BENCHMARK WHERE APPLICATION FOR PLANNING PERMISSION OR CONSERVATION PERMISSION IS MADE BEFORE 15 DECEMBER 2017”; and
(b)by renaming the Schedule as the First Schedule.
New Second Schedule
5.  The principal Regulations are amended by inserting, immediately after the First Schedule, the following Schedule:
“SECOND SCHEDULE
Regulation 3
Gross plot ratio benchmark where application for planning permission or conservation permission is made on or after 15 december 2017
Trade or business
Gross plot ratio benchmark
Description
Classification under Singapore Standard Industrial Classification 2015
1.Food, beverages and tobacco
1010
1.04
1020
 
1030
 
1040
 
1050
 
1061
 
1062
 
1071
 
1072
 
1073
 
1074
 
1075
 
1076
 
1079
 
1080
 
1101
 
1102
 
1103
 
1104
 
1200
 
2.Printing and recorded media
1811
2.24
1812
 
1820
 
3.Manufacture of coke and refined petroleum products
1910
0.41
1920
 
4.Manufacture of petrochemicals and petrochemical products
2013
0.69
5.Manufacture of other chemicals
2011
0.71
2012
 
2021
 
2022
 
2023
 
2024
 
2029
 
2030
 
6.Manufacture of pharmaceuticals and biological products
2101
0.68
2102
 
7.Manufacturing of computers and peripheral equipment, and consumer electronics
2620
2.47
2640
 
8.Manufacture of semiconductor devices, electronics modules and components, and communications equipment
2611
1.71
2612
 
2630
 
2651
 
2652
 
2660
 
2670
 
2680
 
2710
 
2720
 
2732
 
2733
 
2740
 
2750
 
2790
 
9.Land transport
2910
1.23
2920
 
2930
 
3020
 
3040
 
3091
 
3092
 
3099
 
10.Aerospace
3030
1.09
11.Marine and offshore engineering
3011
0.7
3012
 
12.Medical technology
3250
2.34
13.Machinery and systems
2811
0.85
2812
 
2814
 
2815
 
2816
 
2817
 
2819
 
2821
 
2822
 
2824
 
2825
 
2826
 
2827
 
2829
 
2830
 
14.Other manufacturing industries
1310
0.98
1391
 
1392
 
1393
 
1394
 
1399
 
1410
 
1420
 
1430
 
1511
 
1512
 
1520
 
1610
 
1621
 
1622
 
1623
 
1629
 
1701
 
1702
 
1709
 
2103
 
2211
 
2212
 
2219
 
2221
 
2222
 
2310
 
2391
 
2393
 
2394
 
2395
 
2396
 
2399
 
2410
 
2420
 
2431
 
2432
 
2511
 
2512
 
2513
 
2520
 
2591
 
2592
 
2593
 
2594
 
2595
 
2599
 
3100
 
3211
 
3212
 
3220
 
3230
 
3240
 
3290
 
15.Logistics activities
4923
1.58
5210
 
5222
 
5224
 
5229
 
5320
 
16.Any of the following trades or businesses carried out in an integrated construction and prefabrication hub:
‑
1.6
(a)prefabrication of individual components (such as precast columns, beams and staircases);
 
 
(b)prefabrication of integrated sub‑assemblies (such as prefabricated bathroom units and prefabricated mechanical, electrical and plumbing systems);
 
 
(c)prefabrication of fully integrated assemblies (such as prefabricated and prefinished volumetric construction).
 
 
”.
[G.N. Nos. S 60/2012; S 466/2013; S 480/2014; S 228/2016; S 9/2017]
Made on 27 November 2017.
TAN CHING YEE
Permanent Secretary,
Ministry of Finance,
Singapore.
[MOF(R)032.018.2968.V28; AG/LEGIS/SL/134/2015/30 Vol. 1]
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