Singapore legislation

Regulation 11

of Land Betterment Charge (Concessionary Relief) Order 2022

Regulation 11

Land under State lease granted to public authority

Subregulation 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.

Subregulation 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.

Subregulation 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

Subregulation 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

Subregulation 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.

Subregulation 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.

Subregulation 7

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