Singapore legislation

Regulation 13

of Land Betterment Charge (Concessionary Relief) Order 2022

Regulation 13

Improvement works to HDB projects

Subregulation 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.

Subregulation 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.

Subregulation 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.

Subregulation 4

In this paragraph —

Definition

“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;

Definition

“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.