Land Betterment Charge (Concessionary Relief) Order 2022

No. S 570

Land Betterment Charge Act 2021

Land Betterment Charge
(Concessionary Relief) Order 2022

In exercise of the powers conferred by section 13(1) of the Land Betterment Charge Act 2021, the Minister for National Development, after consulting the Minister for Law, makes the following Order:

Citation and commencement

1. This Order is the Land Betterment Charge (Concessionary Relief) Order 2022 and comes into operation on 1 August 2022.

Definitions

2. In this Order, unless the context otherwise requires —

“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 1967;

“floor area” has the meaning given by the Planning (Development) Rules 2008 (G.N. No. S 113/2008);

“hotel guest” means any person who is occupying a hotel room with the permission of the hotel;

“hotel-related use” means any of the following uses and facilities within a hotel:

(a)

administrative or ancillary office;

(b)

luggage room;

(c)

housekeeping room;

(d)

linen and laundry room;

(e)

staff changing room;

(f)

staff canteen;

(g)

executive private lounge for use by hotel guests only;

(h)

business centre for use by hotel guests only;

(i)

library for use by hotel guests only;

(j)

recreational facilities for use by hotel guests only;

(k)

any other facilities —

(i)	for the service of hotel guests only;
(ii)	for use by hotel guests and staff only; or
(iii)	that is approved by the competent authority as a hotel‑related use;

“HDB” means the Housing and Development Board established under the Housing and Development Act 1959;

“HDB living quarters” means the part of any shop premises, sold or leased by the HDB, which was originally constructed with permission granted under the Planning Act 1998 for the purpose of providing residential living quarters within the shop premises;

“plot ratio-silent State lease” means a State lease that does not specify the maximum allowable intensity, floor area, plot ratio or population density for the development of the land subject to the State lease;

“strata title plan” has the meaning given by the Land Titles (Strata) Act 1967;

“temporary written permission”, in relation to a development or a subdivision of any land, means a planning permission or conservation permission granted for a specified period of 10 years or shorter;

“URA” means the Urban Redevelopment Authority established by the Urban Redevelopment Authority Act 1989;

“Use Group” means any Use Group as described in the First Schedule to the Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022 (G.N. No. S 569/2022).

Development within conservation area

3.—(1) Subject to sub‑paragraphs (2) and (3), no land betterment charge is payable for chargeable consent that —

(a)	is a conservation permission granted in relation to any land within a conservation area; and
(b)	entitles a person to carry out a development for the conservation of one or more buildings on the land.

(2) The concession in sub‑paragraph (1) in relation to the development of any land is subject to the following conditions:

(a)	the development must be carried out in accordance with the conservation permission granted for it and any other requirements of the competent authority for the purposes of conservation of the buildings on the land;
(b)	the development must be completed within the period of validity (including any extension thereof) of the conservation permission granted for it.

(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 concession in sub‑paragraph (1) applies only to that part of the development which is for conservation.

Single dwelling-house

4.—(1) No land betterment charge is payable for chargeable consent that entitles a person to carry out a development to erect a single dwelling-house on one or more lots of land on which —

(a)	one or more dwelling-houses are existing at the time of the application for planning permission or conservation permission for the development and the existing dwelling-house or dwelling‑houses are to be demolished; or
(b)	one or more dwelling-houses had existed at any time before the application for planning permission or conservation permission for the development.

(2) No land betterment charge is payable for chargeable consent that —

(a)	entitles a person to carry out a development to add 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; and
(b)	is given in relation to an existing dwelling-house in respect of which the initial period, where applicable, has ended.

(3) No land betterment charge is payable for chargeable consent that —

(a)	entitles a person to carry out a development to add floor area for residential use to an existing dwelling‑house that was erected on one or more lots of land where there is no other dwelling‑house erected on such lot or lots of land;
(b)	is given in relation to an existing dwelling‑house in respect of which the initial period, where applicable, has not ended; and
(c)	on completion of that development, the total floor area of the existing dwelling‑house does not increase by more than 20 square metres over and above the total floor area of the existing dwelling‑house as authorised in the planning permission or conservation permission for the erection of the existing dwelling‑house.

(4) For the purposes of sub‑paragraphs (2) and (3) —

(a)

a 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 has an initial period if the erection of the dwelling‑house was authorised by the same chargeable consent as for one or more other dwelling‑houses on other lot or lots of land; and

(b)

the initial period of any dwelling-house mentioned in sub‑paragraph (a) is 3 years starting after the date the following were granted for its erection:

(i)	a temporary occupation permit;
(ii)	a certificate of statutory completion where no temporary occupation permit had been granted.

Conversion of residential building to single dwelling‑house

5. No land betterment charge is payable for chargeable consent that —

(a)	entitles a person to carry out addition or alteration works to an existing building or buildings on the land for the purpose of converting the existing building or, where there is more than one existing building, all the existing buildings, for use as one single dwelling‑house on the land; and
(b)	is given in relation to an existing building or, where there is more than one existing building, all the existing buildings on the land, which is or are authorised for residential use as at the date of the application for planning permission or conservation permission for the addition or alteration works.

Dwelling-house within landed housing development which cannot be subdivided

6.—(1) No land betterment charge is payable for chargeable consent as a result of which a person is entitled to —

(a)	add floor area for residential use to an existing dwelling‑house which is a defined dwelling‑house;
(b)	erect a single dwelling-house to replace an existing dwelling‑house which is a defined dwelling‑house; or
(c)	erect a single dwelling-house on land on which a defined dwelling‑house had stood and which, at the time of the application for the planning permission or conservation permission, has been demolished.

(2) In sub-paragraph (1), a dwelling‑house is a defined dwelling‑house if only it is 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 1 December 1998.

Community centre and community club

7. No land betterment charge is payable for chargeable consent that —

(a)

is given in relation to any land which is the subject of a plot ratio‑silent State lease (of whatever tenure) granted to the public authority called the People’s Association for the purpose of a community centre or community club; and

(b)

entitles a person to carry out —

(i)	a development for the purpose of a community centre or community club; or
(ii)	a change in use of any part or parts of a building on the land for the purpose of a community centre or community club.

HDB living quarters

8. No land betterment charge is payable for chargeable consent that —

(a)	is for a specified period of not more than 10 years; and
(b)	is given in relation to any HDB living quarters as a result of which a person is entitled to carry out a material change in the use of the HDB living quarters.

Golf course development

9.—(1) Except as provided in sub‑paragraph (4), land betterment charge is not payable, to the extent specified in sub‑paragraph (2), for chargeable consent that is given in relation to any land which is the subject of a plot ratio‑silent State lease (of whatever tenure), as a result of which a person is entitled to carry out a development on the land for a golf course.

(2) The amount of land betterment charge that is not payable because of the concession in sub‑paragraph (1) must not exceed the amount worked out according to the formula

(3) For the purposes of sub-paragraph (2) —

(a)	A is the aggregate floor area of 12,000 square metres for each 18‑hole golf course on the land and 6,000 square metres for each 9‑hole golf course on the land;
(b)	B is the rate under Use Group A corresponding to the appropriate geographical sector of the land under the Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022; and
(c)	C is the Pre-chargeable Valuation of the land as determined in accordance with the Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022.

(4) To avoid doubt, the concession in this paragraph does not apply with respect to any land betterment charge attributable to a chargeable consent consisting of varying a controlled activity restrictive covenant.

Land alienated or sold by Government or public authority

10.—(1) No land betterment charge is payable for chargeable consent that is given in relation to any development on any land that —

(a)	is alienated by or on behalf of the Government other than to a public authority; or
(b)	is sold or leased, before 1 January 1983, by the URA, (whether on its own behalf or as agent for the HDB) other than to a public authority,

to such extent and insofar 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 either the alienation, the sale or the lease, the Pre‑chargeable Valuation of which development worked out is the highest.

(2) Sub-paragraph (1) does not apply where the terms and conditions of the alienation, 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 any development on the land.

Land under State lease granted to public authority

11.—(1) Land betterment charge is not payable, to the extent specified in sub‑paragraph (2), for chargeable consent that —

(a)

entitles a public authority to carry out any development; and

(b)

is given in relation to any land which is the subject of a plot ratio‑silent State lease (of whatever tenure) that —

(i)	is granted to the public authority; and
(ii)	is granted with a restrictive covenant binding the public authority as owner of the land to refrain from using the land, or from developing that land, except for a purpose specified in Part 1 of the First Schedule.

(2) The amount of land betterment charge that is not payable because of the concession in sub‑paragraph (1) must not be more than the amount worked out according to sub‑paragraph (3) or (4), whichever being applicable.

(3) Where the land is the subject of a State lease granted with a restrictive covenant binding the public authority as owner of the land to refrain from using the land, or from developing that land, except for a purpose specified in Part 1 of the First Schedule (but not including the purpose of a Town Centre or Neighbourhood Centre), the amount of land betterment charge that is not payable must not be more than the amount worked out according to the formula

(4) Where the land is the subject of a State lease granted with a restrictive covenant binding the public authority as owner of the land to refrain from using the land, or from developing that land, except for the purpose of a Town Centre or Neighbourhood Centre, the amount of land betterment charge that is not payable must not be more than the amount worked out according to the formula

(5) For the purposes of sub‑paragraphs (3) and (4) —

(a)

A is the floor area obtained by multiplying the area of the land by the plot ratio set out in the second column of Part 1 of the First Schedule corresponding to the purpose in the restrictive covenant in the State lease for the land;

(b)

B is the rate specified in the Second Schedule to the Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022 corresponding to —

(i)	the appropriate geographical sector of the land as defined in those Regulations; and
(ii)	the Use Group within which falls the purpose in the restrictive covenant in the State lease for the land subject to the modification specified in sub‑paragraph (6);

(c)

C is the Pre-chargeable Valuation of the land as determined in accordance with the Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022;

(d)

D₁ is the rate specified in the Second Schedule to the Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022 corresponding to —

(i)	the appropriate geographical sector of the land as defined in those Regulations; and
(ii)	Use Group A in the First Schedule to those Regulations; and

(e)

D₂ is the rate specified in the Second Schedule to the Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022 corresponding to —

(i)	the appropriate geographical sector of the land as defined in those Regulations; and
(ii)	Use Group B2 in the First Schedule to those Regulations.

(6) Where the land is the subject of a State lease (of whatever tenure) that is granted to a public authority and with a restrictive covenant binding the public authority as owner of the land to refrain from using the land, or from developing that land, except for a purpose specified in Part 2 of the First Schedule to this Order, then in calculating the rate for “B” in the formula referred to in sub‑paragraph (5), the Use Group set out in the First Schedule to the Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022 must be that specified in Part 2 of the First Schedule to this Order.

(7) To avoid doubt, “public authority” in this paragraph may include the People’s Association.

Land under State lease granted to university

12.—(1) Land betterment charge is not payable, to the extent specified in sub‑paragraph (2), for chargeable consent that —

(a)

is given in relation to any land which is the subject of a plot ratio‑silent State lease (of whatever tenure) that —

(i)	is granted to a university; and
(ii)	is for the purpose of “Educational Institution or educational and institutional related uses”; and

(b)

entitles a person to carry out any development of the land for any purpose.

(2) The amount of land betterment charge that is not payable because of the concession in sub‑paragraph (1) must not be more than the amount worked out according to the formula

where —

(a)

A is the floor area obtained by multiplying the area of the land by a factor of 1.4;

(b)

B is the rate specified in the Second Schedule to the Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022 corresponding to —

(i)	the appropriate geographical sector of the land as defined in those Regulations; and
(ii)	the Use Group within which falls the purpose for which the land is to be used or developed under the terms of the lease by the State as specified in sub‑paragraph (1)(a); and

(c)

C is the Pre-chargeable Valuation of the land as determined in accordance with the Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022.

(3) In this paragraph, “university” means —

(a)	the company limited by guarantee incorporated under the Companies Act 1967 under the name “National University of Singapore”; or
(b)	the company limited by guarantee incorporated under the Companies Act 1967 under the name “Nanyang Technological University”.

Improvement works to HDB projects

13.—(1) Land betterment charge is not payable by the HDB, to the extent specified in sub‑paragraph (2), for chargeable consent that entitles the HDB or its agent to carry out a development which are improvement works for the purpose of improving or upgrading —

(a)

an HDB project through the Main Upgrading Programme, Interim Upgrading Programme, Lift Upgrading Programme, Rental Flat Upgrading Programme, Rental Flat Improvement Programme, Neighbourhood Renewal Programme, Remaking Our Heartland Programme, Electrical Load Upgrading Programme, and electrical load upgrading projects and programmes of a similar nature carried out by the HDB or by any Town Council on behalf of the HDB; or

(b)

any other project to upgrade any part of the common property of any residential or commercial property (within the meaning of the Town Councils Act 1988) in a public housing estate of the HDB, with the consent of the HDB.

(2) The amount of land betterment charge that is not payable because of the concession in sub‑paragraph (1) must not exceed the amount of land betterment charge that is payable for the increase in floor area arising from improvement works which is the subject of the development, together with any increase in floor area arising from previous improvement works, up to the plot ratio of 0.8.

(3) The change of use or development mentioned in sub‑paragraph (1)(a) or (b) must be disregarded for the purpose of determining the Pre‑chargeable Valuation for the land.

(4) In this paragraph —

“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 30 November 2001, and for which liability for development charge has been exempted under the Planning Act 1998 or the predecessor Act or for which concessionary relief from liability to pay any land betterment charges is available under this paragraph;

“HDB project” means any development on any land leased to the HDB for any of the following purposes:

(a)	public housing for residential use;
(b)	a town centre or neighbourhood centre;
(c)	uses ancillary to public housing, such as a neighbourhood park, common green, multi‑storey carpark and an electrical substation.

Upgrading from temporary written permission

14.—(1) Land betterment charge is not payable, to the extent specified in sub‑paragraph (2), for chargeable consent that —

(a)

entitles a person to carry out a development involving a material change in the use of the land to a use which —

(i)	is the same as the use authorised by the last temporary written permission granted in relation to the same land and for the period specified in that last temporary written permission; or
(ii)	is in the same Use Class as the use authorised by the last temporary written permission granted in relation to the same land and for the period specified in that temporary written permission;

(b)

a temporary development levy or land betterment charge has been paid for the grant of the temporary written permission referred to in sub‑paragraph (a); and

(c)

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 written permission referred to in sub‑paragraph (a) is granted.

(2) The amount of land betterment charge that is not payable because of the concession in sub‑paragraph (1) must not exceed the amount of temporary development levy or land betterment charge paid for the grant of the temporary written permission referred to in sub‑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 written permission referred to in sub‑paragraph (1)(a), the extent of the concession set out in sub‑paragraph (2) must be reduced on a pro‑rata basis.

(4) In sub-paragraph (1), “Use Class” means any Use Class as described in the Schedule to the Planning (Use Classes) Rules (R 2).

(5) This paragraph does not apply where the chargeable consent referred to in sub‑paragraph (1) is a temporary written permission.

Supplementary interpretive provisions for concessions using Historical Base Value

15.—(1) For the purposes of paragraphs 16, 17, 18, 19, 20, 21 and 22 —

“Bungalow Area” means land demarcated and specified in the Landed Housing Area Plans as a “BUNGALOWS” area, whether or not the houses within the area are comprised or are to be comprised in a strata title plan;

“conservation building” means a building within a conservation area which is —

(a)	conserved in accordance with a written permission granted under the Planning Act 1998 or the predecessor Act before 1 January 2008; or
(b)	which is required to be conserved in accordance with conservation guidelines prevailing as at 10 December 2003;

“Good Class Bungalow Area” means land demarcated and specified in the Landed Housing Area Plans as a “GCBA”, whether or not the houses within the area are comprised or are to be comprised in a strata title plan;

“Historical Base Value”, in relation to any land, has the meaning given by paragraph 18;

“Historical Base Value as in 2003”, in relation to any land, has the meaning given by paragraph 17;

“Landed Housing Area” means any of the following:

(a)	Bungalow Area;
(b)	Good Class Bungalow Area;
(c)	Mixed Landed Area;
(d)	Semi-Detached Area;

“Landed Housing Area Plans” means the development control plans published by the competent authority on 10 December 2003 pursuant to the written statement of the Master Plan —

(a)	demarcating areas intended for landed housing development; and
(b)	setting out the type or types of landed housing development intended within the demarcated areas;

“landed housing development” means a development for one or more of the following types of houses, whether or not the development is comprised or is to be comprised in a strata title plan:

(a)	bungalow, including good class bungalow;
(b)	semi-detached house;
(c)	terrace house;

“Mixed Landed Area” means land demarcated and specified in the Landed Housing Area Plans as a “MIXED LANDED” area, whether or not the houses within the area are comprised or are to be comprised in a strata title plan;

“prevailing Table of Rates Regulations” means the Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022 in force and applicable to the development of land to be authorised at the relevant point in time pertaining to the chargeable consent given for that development;

“Semi-Detached Area” means land demarcated and specified in the Landed Housing Area Plans as a “SEMI‑DETACHED” area, whether or not the houses within the area are comprised or are to be comprised in a strata title plan;

“the appropriate geographical sector”, in relation to any land, means the geographical sector shown in the plans in such of the following as is applicable:

(a)	the Second Schedule of the 2003 DC Rules within which the land is located;
(b)	the relevant schedule of the prevailing Table of Rates Regulations within which the land is located;
(c)	the Fifth Schedule within which the land is located;

“the fixed rate” means the relevant rate set out in the Fifth Schedule;

“the rate under the 2003 DC Rules” means the relevant development charge rate set out in Part II of the First Schedule to the 2003 DC Rules;

“1958 Master Plan” means the Master Plan that was originally submitted to and approved by the Governor in Council on 5 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 predecessor Act before 24 April 1982;

“2003 DC Rules” means the Planning (Development Charges) Rules (R 5) as in force on 10 December 2003;

“2003 Master Plan” means the 1958 Master Plan amended under section 6(1) of the predecessor Act and section 8(1) of the Planning Act 1998 as in force on 10 December 2003;

“2003 Master Plan Value as in 2003”, in relation to any land, has the meaning given by paragraph 19;

“2003 Planning Act” means the Planning Act 1998 as in force on 10 December 2003.

(2) In this paragraph and paragraph 16, “relevant development” means any development of land except —

(a)

where the land is zoned in the 2003 Master Plan as a Reserve Site;

(b)

where the land is vested in the State as at 10 December 2003;

(c)

where the land is leased or agreed to be leased by the State to a public authority for a term of less than 200 years, whether or not the leasehold interest in the land is still being held by the public authority; or

(d)

where the land is sold or leased —

(i)	by the Government or by a public authority on behalf of the Government; or
(ii)	before 1 January 1983 by the URA, whether on its own behalf or as an agent for the HDB,

for the purpose of the development of the land or the conservation of buildings on the land for a term of less than 200 years, but not any development comprising or to comprise dwelling houses only.

Concession taking into account Historical Base Value as in 2003 and 2003 Master Plan Value as in 2003

16.—(1) Subject to sub-paragraphs (4) and (5), land betterment charge is not payable for any chargeable consent that entitles a person to carry out any relevant development on land, to the extent specified —

(a)	for a relevant development described in sub‑paragraph (3), in sub‑paragraph (2) or (3), whichever is the higher; or
(b)	for any other case, in sub‑paragraph (2).

(2) The amount of land betterment charge that is not payable because of the concession in sub‑paragraph (1) must not be more than the amount worked out as follows:

(a)

where the Historical Base Value as in 2003 of the land exceeds the 2003 Master Plan Value as in 2003 of the land, the amount worked out according to the formula

(b)

where the Historical Base Value as in 2003 of the land is equal to or less than the 2003 Master Plan Value as in 2003 of the land, the amount worked out according to the formula

where —

(c)	E is the Pre-chargeable Valuation of the land;
(d)	F is the 2003 Master Plan Value of the land; and
(e)	G is the Historical Base Value of the land.

(3) However, where the relevant development —

(a)

is on any land that —

(i)	is zoned in the 1958 Master Plan and the 1980 Master Plan for a non‑residential purpose; and
(ii)	has an existing single dwelling‑house on the land; and

(b)

is not the development of a single dwelling‑house on the land,

the amount of land betterment charge that is not payable because of the concession in sub‑paragraph (1) must not be more than the amount worked out according to the formula

where —

(c)	H is the floor area obtained by multiplying the area of the land by a factor of 0.7;
(d)	I is the rate specified in the prevailing Table of Rates Regulations corresponding to Use Group B1 and the appropriate geographical sector of the land.

(4) The concession in sub-paragraph (1) is disapplied with respect to any chargeable consent that entitles a person to carry out any relevant development on land if —

(a)

any liability to pay —

(i)	any development charge under section 35 of the Planning Act 1998 for the last authorised development of the same land was the subject of an exemption under rule 4 of the Planning (Development Charge — Exemption in relation to Historical Base Value) Rules 2008 (G.N. No. S 112/2008); or
(ii)	any land betterment charge for the last authorised development of the same land was the subject of a concession under sub‑paragraph (1); and

(b)

the following were earlier paid:

(i)	development charges under the Planning Act 1998 or the predecessor Act, in the case of a last authorised development mentioned in sub‑paragraph (a)(i);
(ii)	land betterment charges under the Act, in the case of a last authorised development mentioned in sub‑paragraph (a)(ii).

(5) Without limiting sub-paragraph (4), the concession in sub‑paragraph (1) is also disapplied with respect to any chargeable consent that entitles a person to carry out any relevant development on land if —

(a)	the Pre-chargeable Valuation of the land is equal to or exceeds the Historical Base Value of the land;
(b)	the Pre-chargeable Valuation of the land (worked out under the prevailing Table of Rates Regulations where the value of “D” in the formula in regulation 5 of those Regulations uses the fixed rate and the corresponding geographical sector in the Fifth Schedule instead of the rate and geographical sector in the prevailing Table of Rates Regulations) is equal to or exceeds the Historical Base Value of the land (worked out using the fixed rate and the corresponding geographical sector in the Fifth Schedule in place of the rate and geographical sector in the 2003 DC rules); or
(c)	the Historical Base Value as in 2003 of the land, the Historical Base Value of the land, the 2003 Master Plan Value as in 2003 of the land or the 2003 Master Plan Value of the land cannot be determined in accordance with this Order.

Historical Base Value as in 2003

17.—(1) In this Order, the “Historical Base Value as in 2003” of any land means the higher of the value of the following developments on the land calculated using the 2003 DC rules as modified by sub‑paragraph (2):

(a)	any development for which that land was allocated in the 1958 Master Plan (which the 2003 DC Rules term as the development referred to in section 36(1)(a) of the 2003 Planning Act);
(b)	any development for which that land was allocated in the 1982 Master Plan (which the 2003 DC Rules term as the development referred to in section 36(1)(b) of the 2003 Planning Act).

(2) In determining the Historical Base Value as in 2003 of any land —

(a)

where the value of such development on the land as is referred to in sub‑paragraph (1)(a) or (b) cannot be ascertained, the Historical Base Value as in 2003 of the land has then to be determined without reference to that development; and

(b)

where no maximum permissible plot ratio was prescribed in the 1958 Master Plan or 1982 Master Plan for the land zoned for any purpose, the plot ratio specified in the Second Schedule opposite the purpose for which the land was zoned in the 1958 Master Plan or 1982 Master Plan (as the case may be) must apply, provided that the land is not being used as a golf course as at the date of an application for written permission for the development of the land mentioned in paragraph 16(1).

Historical Base Value

18. In this Order, the “Historical Base Value” of any land which is the subject of a chargeable consent for a development means —

(a)	if the Historical Base Value as in 2003 of the land is the development for which that land was allocated in the 1958 Master Plan, the value of that development worked out according to paragraph 17; or
(b)	if the Historical Base Value as in 2003 of the land is the development for which that land was allocated in the 1982 Master Plan, the value of that development worked out according to paragraph 17,

which value must then be adjusted using the rate and the appropriate geographical sector of the land under the prevailing Table of Rates Regulations instead of the rate and the appropriate geographical sector of the land under the 2003 DC Rules.

Determining 2003 Master Plan Value as in 2003 generally

19.—(1) Except where otherwise provided in this paragraph or paragraph 20, 21 or 22, the 2003 Master Plan Value as in 2003 of any land must be worked out according to the formula

where —

(a)

J is the floor area of the development of the land which may be permitted to be used for a purpose for which the land is zoned in the 2003 Master Plan; and

(b)

K is the rate under the 2003 DC Rules which corresponds to both —

(i)	the appropriate geographical sector of the land under the 2003 DC Rules; and
(ii)	the Use Group as specified in the Third Schedule within which falls the purpose for which the land was zoned in the 2003 Master Plan.

(2) Where the 2003 Master Plan does not prescribe a maximum permissible plot ratio for the land and the land is within a Landed Housing Area or any of the conservation areas set out in the Fourth Schedule, the value of “J” in the formula in sub‑paragraph (1) must be determined using the plot ratio specified in the Fourth Schedule in relation to the land.

(3) For the purpose of determining the value of “K” in sub‑paragraph (1), the Use Group in Part II of the First Schedule to the 2003 DC Rules is deemed to refer to the particular Use Group specified in the Third Schedule within which falls the purpose for which the land was zoned in the 2003 Master Plan, and not a Use Group in Part I of the First Schedule to the 2003 DC Rules.

2003 Master Plan Value as in 2003 for land zoned for certain purposes

20.—(1) Where the land is zoned in the 2003 Master Plan for Commercial and Residential purpose, the 2003 Master Plan Value as in 2003 of the land must be worked out according to the formula

where —

(a)	M₁ is the floor area of the development of the land which may be permitted to be used for Commercial and Residential purpose in the 2003 Master Plan;
(b)	K₁ is the rate under the 2003 DC Rules corresponding to both the appropriate geographical sector of the land under the 2003 DC Rules and Use Group A in the Third Schedule; and
(c)	K₂ is the rate under the 2003 DC Rules corresponding to both the appropriate geographical sector of the land under the 2003 DC Rules and Use Group B2 in the Third Schedule.

(2) Where the land is zoned in the 2003 Master Plan for the purpose of Hotel, the 2003 Master Plan Value as in 2003 of the land must be worked out according to the formula

where —

(a)	M₂ is the floor area of the development of the land which may be permitted to be used for purpose of Hotel in the 2003 Master Plan;
(b)	K₁ is the rate under the 2003 DC Rules corresponding to both the appropriate geographical sector of the land under the 2003 DC Rules and Use Group A in the Third Schedule; and
(c)	K₃ is the rate under the 2003 DC Rules corresponding to both the appropriate geographical sector of the land under the 2003 DC Rules and Use Group C in the Third Schedule.

(3) Where the land is zoned in the 2003 Master Plan for the purpose of Business Park, the 2003 Master Plan Value as in 2003 of the land must be worked out according to the formula

where —

(a)	M₃ is the floor area of the development of the land which may be permitted to be used for purpose of Business Park in the 2003 Master Plan;
(b)	K₁ is the rate under the 2003 DC Rules corresponding to both the appropriate geographical sector of the land under the 2003 DC Rules and Use Group A in the Third Schedule; and
(c)	K₄ is the rate under the 2003 DC Rules corresponding to both the appropriate geographical sector of the land under the 2003 DC Rules and Use Group D in the Third Schedule.

(4) Where the land is zoned in the 2003 Master Plan for the purpose of Business 1‑White or Business 2‑White with the notation “3.0[B – 2.5]W”, the 2003 Master Plan Value as in 2003 of the land must be worked out according to the formula

where —

(a)	M₄ is the floor area of the development of the land which may be permitted to be used for purpose of Business 1‑White or Business 2‑White in the 2003 Master Plan;
(b)	K₁ is the rate under the 2003 DC Rules corresponding to both the appropriate geographical sector of the land under the 2003 DC Rules and Use Group A in the Third Schedule; and
(c)	K₄ is the rate under the 2003 DC Rules corresponding to both the appropriate geographical sector of the land under the 2003 DC Rules and Use Group D in the Third Schedule.

(5) Where the land is zoned in the 2003 Master Plan for the purpose of Residential with Commercial at 1st Storey Only, the 2003 Master Plan Value as in 2003 of the land must be worked out according to the formula

where —

(a)	M₅ is the floor area of the development of the land which may be permitted to be used for purpose of Residential with Commercial at 1st Storey Only in the 2003 Master Plan;
(b)	K₁ is the rate under the 2003 DC Rules corresponding to both the appropriate geographical sector of the land under the 2003 DC Rules and Use Group A in the Third Schedule; and
(c)	K₂ is the rate under the 2003 DC Rules corresponding to both the appropriate geographical sector of the land under the 2003 DC Rules and Use Group B2 in the Third Schedule.

(6) Where the land is zoned in the 2003 Master Plan for the purpose of Transport Facilities and the authorised development of the land as at 10 December 2003 is for petrol station or petrol filling station, the 2003 Master Plan Value as in 2003 of the land must be worked out according to the formula

where —

(a)	M₆ is the floor area of the development of the land which may be permitted to be used for purpose of Transport Facilities in the 2003 Master Plan; and
(b)	K₁ is the rate under the 2003 DC Rules corresponding to both the appropriate geographical sector of the land under the 2003 DC Rules and Use Group A in the Third Schedule.

(7) For the purpose of determining the values of “K₁”, “K₂”, “K₃” and “K₄” in sub‑paragraphs (1) to (6), the Use Group in Part II of the First Schedule to the 2003 DC Rules must be deemed to refer to the particular Use Group specified in the Third Schedule as provided in those paragraphs, and not a Use Group in Part I of the First Schedule to the 2003 DC Rules.

Special provisions for determining 2003 Master Plan Value as in 2003

21.—(1) Where the 2003 Master Plan does not prescribe a maximum permissible plot ratio for any land, and the land is within neither —

(a)	a Landed Housing Area; nor
(b)	any conservation area set out in the Fourth Schedule,

the values of “J”, “M₁”, “M₂”, “M₃”, “M₄”, “M₅” and “M₆” in paragraphs 19 and 20, respectively, have to be determined by the Authority according to paragraph 6.3 of the written statement to the 2003 Master Plan.

(2) Where the floor area of the development of land which may be permitted by the competent authority to be used for a purpose for which the land is zoned in the 2003 Master Plan may be allowed to exceed —

(a)	the maximum permissible plot ratio prescribed in the 2003 Master Plan under paragraph 7.0 of the written statement to the 2003 Master Plan, the values of “J”, “M₁”, “M₂” and “M₅” in paragraphs 19 and 20, respectively, include such amount of floor area as may be permitted in excess of the maximum permissible plot ratio; and
(b)	the maximum permissible plot ratio prescribed in the 2003 Master Plan under paragraph 8.0 of the written statement to the 2003 Master Plan, the values of “J”, “M₁”, “M₂”, “M₃”, “M₄”, “M₅” and “M₆” in paragraphs 19 and 20, respectively, must not include such amount of floor area as may be permitted in excess of the maximum permissible plot ratio.

Determining 2003 Master Plan Value of land

22. For the purpose of determining the 2003 Master Plan Value of any land which is the subject of a chargeable consent, the provisions in paragraphs 19, 20 and 21 apply subject to the following modifications:

(a)	any reference to the 2003 Master Plan Value as in 2003 of the land is instead a reference to the 2003 Master Plan Value of the land;
(b)	any reference to the 2003 DC Rules is instead a reference to the prevailing Table of Rates Regulations;
(c)	any reference to the rate and appropriate geographical sector under the 2003 DC Rules is instead a reference to the rate and appropriate geographical sector under the prevailing Table of Rates Regulations.

Withdrawal of concession for conservation area development

23. A concession under paragraph 3(1) in relation to the development of any land within a conservation area ends and is withdrawn if —

(a)	the development authorised by the conservation permission is not completed within the period of validity (including any extension thereof) of the conservation permission granted for it; or
(b)	another conservation permission is granted to develop the same land within the conservation area in a manner that is inconsistent with the conservation of the buildings on the land, and the development is carried out within the period of validity (including any extension thereof) of such permission.

Withdrawal of concession under paragraph 5

24. A concession under paragraph 5 for carrying out addition or alteration works to an existing building or buildings on any land for the purpose of converting the existing building or, where there is more than one existing building, all the existing buildings, for use as one single dwelling‑house on the land ends and is withdrawn if an application for planning permission or conservation permission is made to the competent authority —

(a)	to use the resulting single dwelling‑house on the land on completion of the development for any purpose other than as one single dwelling‑house; or
(b)	to develop the land such that it is for a use other than as land with only one single dwelling‑house on it.

Effect of withdrawal of concession

25. Upon a withdrawal of a concession under paragraph 23 or 24, the development of land for which the concession was granted must then be disregarded for the purpose of determining the Pre‑chargeable Valuation of the land.

Made on 4 July 2022.

TEOH ZSIN WOON

Second Permanent Secretary,
Ministry of National Development,
Singapore.

[SPD/DC POLICY/LBC (2022)/22003246; AG/LEGIS/SL/152A/2020/4 Vol. 1]

(To be presented to Parliament under section 13(6) of the Land Betterment Charge Act 2021).

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