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Special provision where partial change of use or addition or alteration work with increase in floor area

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

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—(1) Where the chargeable consent entitles a person —(a)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;(b)to carry out addition or alteration works on any land —(i)without any change in the use of any part of the land to another purpose of any kind; and(ii)resulting in an increase in the floor area; or(c)to carry out addition or alteration works on any land resulting in —(i)an increase in the floor area (called in this regulation the additional floor area); and(ii)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.(2) Where the chargeable consent entitles a person to change the use of any part (not the whole) of any land to any purpose as described in paragraph (1)(a) —(a)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 —(i)Y1 is the floor area affected by the proposed change of use; and(ii)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(b)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 —(i)Y1 is the floor area affected by the proposed change of use; and(ii)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.(3) Where the chargeable consent entitles a person to carry out addition and alteration works described in paragraph (1)(b) without any change in the use of any part of the land to another purpose of any kind —(a)the pre-chargeable valuation of the land in relation to which the chargeable consent is given is zero; and(b)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 —(i)Y2 is the increase in floor area affected by the proposed addition or alteration works; and(ii)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.(4) Where the chargeable consent given entitles a person to carry out addition and alteration works on any land described in paragraph (1)(c) —(a)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 —(i)Y2 is the floor area (excluding the additional floor area) affected by the proposed change of use; and(ii)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(b)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 —(i)Y3 is the floor area (excluding the additional floor area) affected by the proposed change of use;(ii)Y4 is the additional floor area;(iii)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(iv)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.(5) Where the chargeable consent entitles a person —(a)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;(b)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(c)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.(6) A request under paragraph (5) by a taxable person to disapply paragraph (1) in ascertaining the amount of land betterment charge payable by the taxable person for that chargeable consent relating to any land —(a)must be made to the Authority no later than 5 working days after the chargeable consent is given;(b)once received by the Authority, cannot be withdrawn; and(c)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.(7) To avoid doubt, a reference in this regulation to changing the use of a part of any land includes a reference to changing the use of a part of any building on the land.

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