Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022

C is the floor area of the last authorised development of the land for any purpose —

in respect of which development charges, land betterment charges and penalty taxes mentioned in section 11(3)(a) of the Act are earlier paid or are payable;

in connection with which there is —

an exemption or a remission from any liability to pay any development charges or land betterment charges mentioned in section 11(3)(c) of the Act; or

a concessionary relief under section 13 of the Act from any liability to pay any land betterment charges; or

in connection with which there is no liability to pay any development charges, land betterment charges and penalty taxes mentioned in section 11(3)(a) of the Act; and

D is the rate in the Second Schedule corresponding to both the appropriate geographical sector of the land and the Use Group within which that purpose in C falls.

an exemption or a remission from any liability to pay any development charges or land betterment charges mentioned in section 11(3)(c) of the Act;

a concessionary relief under section 13 of the Act from any liability to pay any land betterment charges; or

no liability to pay any development charges, land betterment charges and penalty taxes mentioned in section 11(3)(a) of the Act,is lower than the pre-chargeable valuation worked out according to the same formula, in relation to an authorised development of the same land for any purpose immediately before that last authorised development of the land but authorised on or after 1 September 1989 and in respect of which development charges, land betterment charges and penalty taxes mentioned in section 11(3)(a) of the Act were paid (called the prior authorised development), then the pre‑chargeable valuation for the last authorised development of the land must be disregarded and the pre‑chargeable valuation of the prior authorised development is instead the pre‑chargeable valuation of the land.

the value of the development of the land that was previously authorised and is to be retained on completion of any development of, or varying a controlled activity restrictive covenant with respect to, any land under the chargeable consent;

the value of —

the development a person is entitled to carry out on the land as a result of the giving of the chargeable consent; or

the controlled activity a person is entitled to carry on or not carry on, or a person is released from carrying on, with respect to the land as a result of varying a controlled activity restrictive covenant under the chargeable consent given.

A1 is the floor area of the development for any purpose which was previously authorised and is to be retained on completion of the development of, or varying the controlled activity restrictive covenant with respect to, the land; and

B1 is the rate in the Second Schedule corresponding to both the appropriate geographical sector of the land and the Use Group within which that purpose in A1 falls.

the development a person is entitled to carry out on the land as a result of the giving of the chargeable consent; or

the controlled activity a person is entitled to carry on or not carry on, or a person is released from carrying on, as a result of varying a controlled activity restrictive covenant under the chargeable consent given,is to be worked out in accordance with the formulawhere —

A2 is the floor area of —

the development a person is entitled to carry out on the land for any purpose as a result of the giving of the chargeable consent; or

the development on the land in respect of which a controlled activity a person is entitled to carry on or not carry on, or a person is released from carrying on, with respect to the land for any purpose as a result of varying a controlled activity restrictive covenant under the chargeable consent given; and

B2 is the rate in the Second Schedule corresponding to both the appropriate geographical sector of the land and the Use Group within which that purpose falls.

any land is used or permitted to be used under the Planning Act 1998 or the predecessor Act for a residential purpose only; and

the chargeable consent given is —

a written permission entitling a person to use the land for that purpose; and

expressed in terms of approved density of “persons per hectare” or “persons per acre” only,the pre-chargeable valuation of the land in relation to which the chargeable consent is given is the higher of the following:

the amount worked out according to the formula in regulation 5;

the amount worked out according to the formula in regulation 5 as modified by paragraphs (2), (3), (4) and (5).

by multiplying firstly, the approved density with a factor as follows:

0.0056 unless sub-paragraph (ii) applies;

0.0042 if the land is the subject of a State title containing a development control restrictive covenant, and the taxable person is the HDB; and

then by multiplying that product under sub‑paragraph (a) with the area of the land as specified in the plans which form the subject of the written permission.

where the land is zoned for Residential purpose or for Residential/Institution purpose in the 2019 Master Plan with a specified plot ratio —

the floor area is the area worked out in accordance with the formula(ii)the Use Group of the last authorised development of the land is a reference to B2;

where the land is zoned for Residential with Commercial at 1st Storey purpose with a specified plot ratio in the 2019 Master Plan —

the floor area for Residential purpose is the area worked out in accordance with the formula(ii)the Use Group of the last authorised development of the land is a reference to B2;

where the land is zoned for Residential with Commercial at 1st Storey purpose with a specified plot ratio in the 2019 Master Plan —

the floor area for Commercial purpose is the area worked out in accordance with the formula(ii)the Use Group of the last authorised development of the land is a reference to A.

the 2019 Master Plan Value of any land that is zoned for Residential purpose in the 2019 Master Plan or for Residential/Institution purpose in the 2019 Master Plan with a specified plot ratio, is the value worked out in accordance with the formula(b)where the land is zoned for Residential with Commercial at 1st Storey purpose in the 2019 Master Plan, the 2019 Master Plan value is worked out in accordance with the formulawhere —

X1 is the plot ratio specified for the land in the 2019 Master Plan (without any modification by Paragraph 6.4 of the written statement to the 2019 Master Plan) multiplied by the area of the land as specified in the plans which form the subject of the written permission;

Y1 is the rate specified in the Third Schedule corresponding to Use Group B2 and the appropriate geographical sector of the land as defined in the Third Schedule; and

Y2 is the rate specified in the Third Schedule corresponding to Use Group A and the appropriate geographical sector of the land as defined in the Third Schedule.

the formulae in regulation 5 is to apply in the first instance as if the floor area of the residential development that is permitted to be used —

for the strata landed dwelling‑houses;

for the non-landed residential buildings;

for non-residential use, if any; and

as the common property of the residential development,are each separate and distinct developments, and then the respective values so derived must be totalled;

the formulae in regulation 6 is to apply as if the floor area of the residential development that was previously authorised or is to be authorised, as the case may be —

for the strata landed dwelling-houses;

for the non-landed residential buildings;

for non-residential use, if any; and

as the common property of the residential development,are each separate and distinct developments, and then the respective values so derived must be totalled;

where any part of the common property of the residential development is designed or constructed to be used exclusively or predominantly for the purpose of any of the strata landed dwelling-houses or non-landed residential buildings, the floor area of that part of the common property must be reckoned as part of the floor area of the strata landed dwelling‑houses or non-landed residential buildings, as the case may be;

with regard to any part of the common property of the residential development not falling within sub‑paragraph (c), the rate to be applied in the formulae prescribed in regulations 5 and 6, respectively, must be the average of the 2 rates for Use Groups B1 and B2 corresponding to the appropriate geographical sector of the land on which the residential development is situated.

floor area permitted or previously authorised or to be authorised for non‑residential use; nor(b)comprised within any strata landed dwelling‑house or any unit in a non‑landed residential building comprised in the residential development.

subject to sub-paragraphs (b) and (c), in determining the post‑chargeable valuation properly attributable to the floor or part of a floor, B2 in the formula specified in regulation 6(3) is the rate in the Second Schedule corresponding to both the appropriate geographical sector of the land and the Predominant Use Group of the land;

where the land is zoned in the Master Plan for any purpose set out in the first column of the table in Part 1 of the Fourth Schedule, in determining the post‑chargeable valuation properly attributable to the floor or part of a floor, B2 in the formula specified in regulation 6(3) is to be determined in accordance with the formula set out opposite in the second column of that table corresponding to that purpose; or

where the land is sold or leased by or on behalf of the Government, or by the URA before 1 January 1983 (whether acting on its own behalf or as an agent for the HDB), and the terms and conditions of the sale or lease —

state that the land is to be developed for 2 or more purposes (each called in this regulation a specified purpose); and

state the floor area for each specified purpose,then, in determining the post‑chargeable valuation properly attributable to the floor or part of a floor, B2 in the formula specified in regulation 6(3) is the weighted average of the relevant rates for the specified purposes, calculated according to the amount of floor area for each specified purpose.

the amount of every land betterment charge attributable to each part mentioned in paragraph (2);

the amount of every land betterment charge attributable to a floor or part of a floor mentioned in paragraph (3).

where the Authority is of the opinion that the amount of floor area for a specified purpose is not material having regard to the total floor area of the development on the land, the Authority may disregard that specified purpose when calculating the weighted average in paragraph (3)(c);

the Authority must disregard any variation or changes to the terms and conditions of the sale or lease of the land that are agreed on, after the sale or lease of the land, between —

the purchaser or lessee of the land; and

the vendor or lessor of the land referred to in paragraph (3)(c) which sold or leased the land; and

the Authority must treat the amount of floor area for any specified purpose as being a fixed amount, a maximum amount or a minimum amount, depending on what is stated in the terms and conditions of the sale or lease of the land.

to change the use of any part (not the whole) of any land to any purpose without resulting in an increase in the floor area;

to carry out addition or alteration works on any land —

without any change in the use of any part of the land to another purpose of any kind; and

resulting in an increase in the floor area; or

to carry out addition or alteration works on any land resulting in —

an increase in the floor area (called in this regulation the additional floor area); and

a change in the use of any part (not the whole) of the land together with the additional floor area to another purpose of any kind,the pre-chargeable valuation and the post‑chargeable valuation of the land in relation to which the chargeable consent is given is to be worked out in accordance with paragraphs (2), (3) and (4), respectively, unless the taxable person concerned requests under paragraph (5) the Authority to disapply this paragraph in ascertaining the amount of land betterment charge payable by the taxable person for that chargeable consent.

the pre‑chargeable valuation of the land in relation to which the chargeable consent is given is to be worked out in accordance with the formulawhere —

Y1 is the floor area affected by the proposed change of use; and

Z1 is the rate in the Second Schedule corresponding to both the appropriate geographical sector of the land and the Use Group within which the last permanent approved use falls; and

the post-chargeable valuation of the land in relation to which the chargeable consent is given is to be worked out in accordance with the formulawhere —

Y1 is the floor area affected by the proposed change of use; and

Z2 is the rate in the Second Schedule corresponding to both the appropriate geographical sector of the land and the Use Group within which that proposed purpose falls.

the pre-chargeable valuation of the land in relation to which the chargeable consent is given is zero; and

the post-chargeable valuation of the land in relation to which the chargeable consent is given is to be worked out in accordance with the formulawhere —

Y2 is the increase in floor area affected by the proposed addition or alteration works; and

Z3 is the rate in the Second Schedule corresponding to both the appropriate geographical sector of the land and the Use Group within which the continued purpose falls.

the pre‑chargeable valuation of the land in relation to which the chargeable consent is given is to be worked out in accordance with the formulawhere —

Y2 is the floor area (excluding the additional floor area) affected by the proposed change of use; and

Z1 is the rate in the Second Schedule corresponding to both the appropriate geographical sector of the land and the Use Group within which the last permanent approved use falls; and

the post-chargeable valuation of the land in relation to which the chargeable consent is given is to be worked out in accordance with the formulawhere —

Y3 is the floor area (excluding the additional floor area) affected by the proposed change of use;

Y4 is the additional floor area;

Z3 is the rate in the Second Schedule corresponding to both the appropriate geographical sector of the land and the Use Group within which that proposed purpose falls; and

Z4 is the rate in the Second Schedule corresponding to both the appropriate geographical sector of the land and the Use Group within which the purpose for the additional floor area falls.

to change the use of a part (not the whole) of, or carry out addition or alteration works on, any land which is not comprised in a strata title plan;

to change the use of a part (not the whole) of, or carry out addition or alteration works to, any common property (as defined in the Building Maintenance and Strata Management Act 2004) comprised in a strata title plan land, for any purpose; or

to change the use of a part (not the whole) of, or carry out addition or alteration works to, a lot within a strata title plan for any purpose, provided that the subsidiary proprietor of that lot is the same as the subsidiary proprietors for every other lot on the same strata title plan,the owner of the land may request the Authority to disapply paragraph (1) in ascertaining the amount of land betterment charge payable by the taxable person for that chargeable consent.

must be made to the Authority no later than 5 working days after the chargeable consent is given;

once received by the Authority, cannot be withdrawn; and

may be made only if a formula is prescribed under these Regulations for ascertaining both the pre‑chargeable valuation and post‑chargeable valuation of the land.

a grant in fee simple;

a grant of an estate in perpetuity;

a State lease the tenure of which (or balance thereof) is more than 99 years when the chargeable consent is given,the amount of land betterment charge payable under the Act in respect of the chargeable consent is ascertained by —

first, working out the amount of land betterment charge according to Division 1 or 2 as if the land were the subject of a State title mentioned in sub‑paragraph (a), (b) or (c);

then, ascertaining the percentage specified in the Seventh Schedule corresponding to the tenure in whole years (or a balance thereof) of the land when the chargeable consent is given; and

finally, calculating the sum that is the percentage ascertained under sub‑paragraph (e) of the amount worked out under sub‑paragraph (d), rounded up to the nearest dollar.