Singapore legislation
Regulation 8
of Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022
Regulation 8
Special provision for residential developments
Subregulation 1
Where —
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).
Subregulation 2
Except as provided in paragraph (3), the formula in regulation 5 applies as if all references to the floor area in that formula were substituted with references to the area obtained —
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.
Subregulation 3
For the purposes of paragraph (2), approved density, if expressed in terms of “persons per acre” must be converted to be in terms of “persons per hectare”.
Subregulation 4
However, where the land is zoned for Residential purpose or for Residential/Institution purpose or for Residential with Commercial at 1st Storey purpose in the 2019 Master Plan with a specified plot ratio, and the 2019 Master Plan value of the land (as worked out according to paragraph (5)) is lower than the pre‑chargeable valuation of the land using the formula in regulation 5 as modified by paragraph (2) and using the rate specified in the Third Schedule in place of the rate in the Second Schedule, the pre-chargeable valuation of the land is to be instead worked out using the formula in regulation 5 as modified by regulation 11(2), where applicable as if all the references to the floor area and Use Group in the formula were substituted with references as follows:
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.
Subregulation 5
For the purposes of paragraph (4) —
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.
Subregulation 6
The following provisions apply for the purposes of determining the pre‑chargeable valuation and the post‑chargeable valuation in relation to any residential development comprising both strata landed dwelling‑houses and non‑landed residential buildings:
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.
Subregulation 7
For the purposes of paragraph (6), the common property of a residential development means all floor area, which is neither —
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.