Singapore legislation
Regulation 11
of Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022
Regulation 11
Multiple purposes
Subregulation 1
Where a chargeable consent entitles a person to develop any land for 2 or more purposes falling within 2 or more Use Groups, the land betterment charge in respect of the chargeable consent given in relation to the development of the land is to be determined in accordance with Part 2 of the Act and, unless an election is made under section 9(3)(a) of the Act, the formulae in regulations 5 and 6, subject to the modifications in this regulation.
Subregulation 2
Where the land, or the building on or to be erected on the land, may be divided into parts, each of which is intended to be used exclusively for any one of the purposes falling within 2 or more Use Groups, sections 8 and 9(1) of the Act and these Regulations apply to each part as if each part were a separate development.
Subregulation 3
Where it is impracticable to divide any floor or part of a floor of the building on or to be erected on the land in the manner described in paragraph (2) —
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.
Subregulation 4
The land betterment charge for a chargeable consent given in relation to a development of the whole land is the aggregate of such of the following as may be applicable:
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).
Subregulation 5
For the purposes of paragraph (3)(c) —
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.
Subregulation 6
In this regulation —
Definition
“Predominant Use Group”, in relation to any land, means the Use Group for the purposes (as set out in the First Schedule) for which are the predominant use permissible under the zoning in the Master Plan for the development of that land;
Definition
“relevant rate”, in relation to a specified purpose, means the rate corresponding to both the appropriate geographical sector of the land and the Use Group within which that specified purpose falls.