On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 23/01/1998.
PART V
DEVELOPMENT CHARGES
35.
—(1) Subject to the provisions of this Act, there shall be paid to the competent authority a tax known as a development charge in respect of every development of land authorised by any planning or conservation permission.
(2) Subject to section 39, any development charge payable in respect of any development of land shall be the difference between the Development Baseline and the Development Ceiling for that land.
(3) Development Baseline and Development Ceiling have the meanings assigned to them under section 36 and shall be calculated in accordance with the prescribed method and rates.
36.
—(1) Subject to this section, the Development Baseline for any land shall be the value of one of the following developments which, when calculated in accordance with the prescribed method and rates, gives the highest figure:
(a)
any development for which that land was allocated in the Master Plan as approved by the Governor in Council on 5th August 1958 under the provisions of Part IV of the Singapore Improvement Ordinance (Cap.259, 1955 Ed.);
(b)
any development for which that land was allocated in the Master Plan as the result of any alteration or addition made under section 6(1) of the repealed Act prior to 24th April 1982; or
(c)
any development of that land in respect of which —
(i)
development charge, where payable, has been paid;
(ii)
no development charge is payable by reason of any exemption under this Act or the repealed Act; and
(iii)
development charge is not payable under the written law in force when written permission was granted for the development of that land or any part thereof.
(2) Notwithstanding subsection (1), where the value of any development referred to in subsection (1)(a) or (b) cannot be ascertained, the Development Baseline for the land concerned shall be determined without reference to any such development.
(3) Notwithstanding subsection (1)(c), any development of land, being a development in respect of which no development charge is payable by reason of any exemption under this Act or the repealed Act, shall be disregarded for the purposes of determining the Development Baseline for the land if —
(a)
any term of the exemption provides that the development must be disregarded for that purpose; or
(b)
any term of the exemption has ceased to be or is not complied with.
(4) In determining the Development Baseline for any land, nothing in subsection (1) shall require any development of the land before the current zoning and previous zoning of the land took effect to be regarded; and "current zoning" shall mean the most recent zoning of the land as at the material date, and "previous zoning" shall mean the zoning of the same land immediately before the current zoning took effect.
(5) Notwithstanding subsections (1) to (4), where the Development Baseline for any land cannot be ascertained in accordance with subsections (1) to (4), the Development Baseline for the land shall be deemed to be the value of the last development of the land before the material date, being a development which was authorised by any written permission granted under this Act or the repealed Act or by any written law for the time being in force.
(6) Notwithstanding subsections (1) to (5), where the Development Baseline for any land cannot be ascertained in accordance with subsections (1) to (5), the competent authority may, with the prior approval of the Minister, assign the Development Baseline for that land.
(7) The Development Ceiling for any land shall be the total of the following when calculated in accordance with the prescribed method and rates:
(a)
the value of the development of the land previously authorised and to be retained; and
(b)
the value of the development of the land to be authorised by the written permission.
(8) In this section —
“material date” means the date when an application for planning permission or conservation permission is made and, in relation to subsection (4), an application to amend any such permission shall be disregarded;
“zoning”, in relation to any land, means the zoning or rezoning of the land pursuant to any amendment to the Master Plan under —
(a)
section 6(1) of the repealed Act before 24th April 1982; or
(b)
section 6(1) or (2) of the repealed Act or section 8(1) or (2) of this Act in relation to any development referred to in subsection (1)(c).
37.
—(1) Subject to subsection (4), the development charge (whether under an interim or final order) may, in the discretion of the competent authority, be levied on —
(a)
the owner of the land with respect to which the planning permission or conservation permission is granted; or
(b)
the person who applied for the relevant planning permission or conservation permission.
(2) That liability of the person on whom the development charge is levied shall continue notwithstanding any change in ownership of the land.
(3) Notwithstanding section 13(2), the competent authority shall not grant any planning permission or conservation permission until the estimated amount of development charge payable under an interim order under section 38(2) is either paid or secured to the satisfaction of the competent authority.
(4) Any outstanding amount of development charge shall be secured as a first charge against the land to which the relevant permission relates, and shall, subject to any other rights of the Government, prevail over all other estates and interests whenever created notwithstanding the provisions of any other written law relating to the registration of any interest or encumbrance over land.
38.
—(1) The competent authority shall determine whether a development charge is payable in respect of any proposed development of land and, if payable, the amount thereof.
(2) The competent authority may in the first instance estimate the amount of development charge payable in respect of any proposed development of land and issue an interim order requiring the payment of such estimated amount.
(3) The competent authority shall serve a copy of the interim order on the person liable for the payment of the development charge in accordance with section 37.
(4) Where an interim order is issued under subsection (2) in respect of any proposed development of land, the competent authority shall, within 12 months from the date of the grant of the planning permission or conservation permission for that proposed development, determine the actual amount of development charge payable and make a final order.
(5) If no final order is made at the end of the period allowed under subsection (4), the estimated amount shall be deemed to be the actual amount of development charge payable in respect of the proposed development and the interim order shall be deemed to be a final order.
(6) Any additional development charge payable under a final order issued under subsection (4) shall be paid within such time as the competent authority may specify in the final order.
(7) Where a final order issued under subsection (4) is for an amount lower than the amount in the interim order relating to the same proposed development, the competent authority shall refund the excess without interest to the person who paid the estimated amount under the interim order.
39.
—(1) The Minister may limit the application of this section to proposed developments in respect of which the estimated amount of development charge payable under an interim order issued under section 38(2) exceeds a prescribed sum.
(2) Any person who is dissatisfied with the estimated amount of any development charge specified in an interim order issued under section 38(2) may, within 14 days of the interim order being served on him in accordance with section 38(3), in writing request the competent authority to determine the development charge in accordance with this section.
(3) Where any person makes such a request under subsection (2) in respect of any proposed development of any land, the development charge payable for any planning permission or conservation permission in respect of the proposed development shall be a prescribed percentage of any appreciation in the value of the land arising from the grant of the relevant permission to develop the land.
(4) For the purposes of this section, the Chief Valuer or such other person as the Minister may appoint shall determine the amount of appreciation, if any, in the value of the land.
(5) The competent authority may by an interim order require the payment of an estimated amount of development charge to be determined in accordance with this section and the provisions of section 38(2) and (3) shall apply, with the necessary modifications, to an interim order under this subsection.
(6) Where an interim order is issued under subsection (5) in respect of any proposed development of land, the competent authority shall, within 12 months from the date of the grant of planning permission or conservation permission for that proposed development, determine the actual amount of development charge payable in accordance with this section and make a final order; and the provisions of section 38(5) to (7) shall apply, with the necessary modifications, to such interim order and final order.
(7) Where a person liable to pay any development charge under this section is dissatisfied with —
(a)
the interim order under subsection (5);
(b)
the final order under subsection (6); or
(c)
the interim order deemed final pursuant to subsection (6),
he may, within 30 days of the interim order or the final order under this section, or if no final order is made, after the expiry of the time allowed under subsection (6) for a final order to be made, appeal to the Minister whose decision shall be final.
(8) A person who appeals to the Minister against an interim order under this section may nevertheless pay the estimated development charge under the interim order pending the outcome of his appeal and, upon the grant of the relevant written permission, may proceed with the development or works, but such payment shall be without prejudice to his appeal.
(9) No person may appeal under subsection (7) unless he has paid the prescribed fee for the appeal.
40.
—(1) The Minister may make rules for giving effect to this Part and for any matter which is required under this Part to be prescribed and, in particular, for or with respect to all or any of the following matters:
(a)
the different rates and methods of calculation of development charge;
(b)
exempting any particular development or class of developments from being the subject of any development charge;
(c)
the procedure for an application to the competent authority to determine the amount of any development charge;
(d)
the deferment of liability to pay development charge; and
(e)
the refund, wholly or in part, of the development charge paid by any person.
(2) All rules made under this section shall be presented to Parliament as soon as possible after publication in the Gazette.