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 rule 7, means a purpose specified in the first column of the First Schedule;

[S 757/2007 wef 01/01/2008]

“statutory body” means a body corporate established by or under any public Act to perform or discharge a public function;

[S 603/2019 wef 01/09/2019]

“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“Urban Redevelopment Authority” means the Urban Redevelopment Authority established under the repealed Urban Redevelopment Authority Act (Cap. 340, 1985 Ed.);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“1982 Master Plan” means the 1958 Master Plan as amended under section 6(1) of the repealed Act prior to 24th April 1982.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)

[Deleted by S 114/2008 wef 01/01/2008]

(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) Subject to paragraph (2), 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 January 2008 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 purpose specified in the Fourth Schedule; and
(b)	the terms and conditions of the lease do not stipulate the maximum allowable intensity or plot ratio for the development.

(2) The exemption in paragraph (1) shall be exemption from liability to pay any development charge not exceeding the amount determined in accordance with one of the following formulae:

(a)

where the land is leased or agreed to be leased by the State to the statutory body for use or development for a purpose specified in the Fourth Schedule, other than for the purpose of a Town Centre or Neighbourhood Centre —

(b)

where the land is leased or agreed to be leased by the State to the statutory body for use or development for the purpose of a Town Centre or Neighbourhood Centre —

where A

is the floor area obtained by multiplying the area of the land by the plot ratio set out in the second column of the Fourth Schedule corresponding to the purpose for which the land is leased or agreed to be leased by the State to the statutory body;

is the rate specified in Part II of the First Schedule to the Planning (Development Charges) Rules (R 5, 2007 Ed.) corresponding to —

(a)	the appropriate geographical sector of the land as defined in those Rules; and

(b)	the Use Group within which falls the purpose for which the land is leased or agreed to be leased by the State to the statutory body subject to the modification specified in paragraph (3);

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;

D₁

is the rate specified in Part II of the First Schedule to the Planning (Development Charges) Rules corresponding to —

(a)	the appropriate geographical sector of the land as defined in those Rules; and

(b)	Use Group A in Part I of the First Schedule of those Rules; and

D₂

is the rate specified in Part II of the First Schedule to the Planning (Development Charges) Rules (R 5, 2007 Ed.) corresponding to —

(a)	the appropriate geographical sector of the land as defined in those Rules; and

(b)	Use Group B2 in Part I of the First Schedule of those Rules.

(3) Where the land is leased or agreed to be leased by the State to the statutory body for use or development for a purpose specified in the Fifth Schedule, then in calculating the rate for “B” in the formula referred to in paragraph (2), the Use Group set out in Part I of the First Schedule to the Planning (Development Charges) Rules shall be that specified in the Fifth Schedule.

[S 757/2007 wef 01/01/2008]

Exemption in respect of land leased by State to university

6A.—(1) Subject to paragraph (2), 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 8th September 2008 if the following conditions are satisfied:

(a)	the land is leased or agreed to be leased by the State to a university or the leasehold interest in the land as vested in or held by a university is granted or agreed to be granted by the State under a lease for use or development for the purpose of Educational Institution or educational and institutional related uses; and
(b)	the terms and conditions of the lease do not stipulate the maximum allowable intensity or plot ratio for the development.

(2) The exemption in paragraph (1) shall be exemption from liability to pay any development charge not exceeding the amount determined in accordance with the formula:

where A

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

is the rate specified in Part II of the First Schedule to the Planning (Development Charges) Rules (R 5) corresponding to —

(a)	the appropriate geographical sector of the land as defined in those Rules; and

(b)	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 paragraph (1)(a); and

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.

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

(a)	the company limited by guarantee incorporated under the Companies Act (Cap. 50) under the name “National University of Singapore”; or
(b)	the company limited by guarantee incorporated under the Companies Act under the name “Nanyang Technological University.”. [S 449/2008 wef 08/09/2008]

Exemption in respect of land for which State or statutory body has granted lease, tenancy or licence for agricultural use

6B.—(1) A person is exempted from liability to pay any development charge under section 35 of the Act for any development of land authorised on or after 1 September 2019 for agricultural use, if the land is the subject of an applicable lease, an applicable tenancy agreement or an applicable licence.

(2) In this rule —

“agricultural use” includes the use of land as an agrotechnology park, an aquaculture farm (including an aquarium fish farm), a plant nursery, a hydroponics farm, and an agriculture research or experimental station;

“applicable lease” means a lease entered into with the State or a statutory body, in respect of land for agricultural use;

“applicable licence” means a temporary occupation licence issued by a Collector of Land Revenue, in respect of land for agricultural use;

“applicable tenancy agreement” means a tenancy agreement entered into with a Collector of Land Revenue, in respect of land for agricultural use.

[S 603/2019 wef 01/09/2019]

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.

(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 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 the land is the subject of a lease from the State and land premium has been paid or is payable or required to be paid to the President —

(a)

by virtue of the development being not in accordance with the use of the land, or in excess of the maximum allowable intensity or plot ratio, specified in the lease; or

(b)

for the purpose of first specifying in the lease —

(i)	any restriction as to the use of the land; or
(ii)	the maximum allowable intensity or plot ratio for the development of the land. [S 510/2011 wef 01/09/2011]

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.—(1) Subject to paragraph (2), 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).

(2) The exemption in paragraph (1) shall not apply to any development of land involving the addition of floor area to an existing dwelling-house referred to in sub-paragraph (a) of that paragraph if the development of land commences or is authorised within 3 years (referred to in this rule as the 3-year period) from the date of the grant of the temporary occupation permit or, where no temporary occupation permit was granted, the date of the grant of the certificate of statutory completion for the existing dwelling-house when it was erected unless —

(a)

in the case where the erection of the existing dwelling-house was authorised by the grant of planning permission or conservation permission —

(i)

the development, together with any previous development authorised within the 3-year period, does not result in the total floor area of the existing dwelling-house increasing in aggregate by more than 20 square metres over and above the total floor area of the existing dwelling-house as authorised in the grant of planning permission or conservation permission for the erection of the existing dwelling-house; or

(ii)

the planning permission or conservation permission granted for the erection of the existing dwelling-house was only for the existing dwelling-house and not for any other house or building; or

(b)

the operations involving the erection of the existing dwelling-house was authorised under the Planning (Development of Land — Lodgment Authorisation) Notification (N 3).

[S 194/2007 wef 07/05/2007]

[S 599/2015 wef 16/10/2015]

Exemption in respect of conversion of residential buildings to single dwelling-house

10A.—(1) Subject to paragraph (2), a person shall be exempted from liability to pay any development charge under section 35 of the Act for the development of land authorised on or after 7th May 2007 if —

(a)	the development is for the carrying out of addition or alteration works to an existing building or buildings on the land;
(b)	the existing building or, where there is more than one existing building, all the existing buildings on the land are authorised for residential use as at the date of the application for planning permission or conservation permission for the addition or alteration works; and
(c)	the addition and alteration works are 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.

(2) The exemption in paragraph (1) shall immediately cease to apply and the development of land referred to in that paragraph shall be disregarded for the purpose of determining the Development Baseline of the land if an application for planning permission or conservation permission is made to the competent authority —

(a)	to use the single dwelling-house on the land referred to in paragraph (1)(c) 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. [S 194/2007 wef 07/05/2007]

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.

12. [Deleted by S 757/2007 wef 01/01/2008]

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.

[G.N. Nos. S 111/2001; S 111/2003; S 417/2003; S 580/2003]

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