Singapore legislation

Schedule 5

of Stamp Duties Act 1929

Schedule 5

Valuation fees

FIFTH SCHEDULESections 37(7) and 78(1)Valuation feesSubject matter of instrumentFee1.Any immovable property —$100(a)sold under Part 4 of the Housing and Development Act 1959; or (b)falling under Part 4B of the Housing and Development Act 1959 and treated as sold under Part 4 of that Act 2.Any strata unit comprised in a strata title plan registered under the Land Titles (Strata) Act 1967$3003.Any of the following immovable property not falling under item 1 or 2:$1,070(a)factory; (b)landed dwelling house; (c)shophouse; (d)warehouse 4.Any —$2,290(a)immovable property not falling under item 1, 2 or 3; or (b)vacant land, where the Chief Valuer determines the value of such immovable property or vacant land to be $20 million or less 5.Any —$5,255(a)immovable property not falling under item 1, 2 or 3; or (b)vacant land, where the Chief Valuer determines the value of such immovable property or vacant land to be more than $20 million Note:(1) In item 3 —“factory” excludes any factory which is used wholly or in part for any of the following purposes or industries:

(a)

aeronautical;

(b)

concrete batching;

(c)

district cooling;

(d)

petrochemical;

(e)

pharmaceutical;

(f)

power supply generation;

(g)

ship building or ship repair;

(h)

temporary storage or transit of oil, gas or liquid;

(i)

treatment of sewage, water or waste;

(j)

water fabrication;“landed dwelling house” means any of the following types of houses used wholly or mainly for the purpose of human habitation:

(a)

detached house;

(b)

semi‑detached house;

(c)

terrace house;“warehouse” means a building where storage is the principal use and where no business is transacted other than incidentally to such storage.[S 304/2016; S 555/2019]

Read in full context — Stamp Duties Act 1929 →