Singapore legislation
Regulation 9
of Land Betterment Charge (Table of Rates and Valuation Method) Regulations 2022
Regulation 9
Special provision for development involving single dwelling‑house
Despite regulations 5 and 8, where the development of the land authorised is a single dwelling‑house erected on one or more lots of land where there is no other dwelling‑house erected on the lot or those lots of land, the pre‑chargeable valuation for the dwelling‑house is the amount of land betterment charge that is not payable for the land worked out according to paragraph 16 of the Land Betterment Charge (Concessionary Relief) Order 2022.