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Planning Act
(CHAPTER 232, Section 40)
Planning (Development Charges) Rules
R 5
G.N. No. S 174/1998
REVISED EDITION 2007
(1st October 2007)
[1st April 1998]
Citation
1.  These Rules may be cited as the Planning (Development Charges) Rules.
Definitions
2.  In these Rules, unless the context otherwise requires —
“appropriate geographical sector”, in relation to any land, means the geographical sector set out in the plans in the Second Schedule within which the land falls;
“business zone commercial use” means —
(a)
business zone related use;
(b)
business zone retailuse; or
(c)
commercial use in any part of any industrial building, industrial retail building, warehouse or warehouse retail building , other than —
(i)
type 2 e-business use;
(ii)
showroom use;
(iii)
commercial use of any floor area approved by the competent authority as part of the quantum for White use permissible under the zoning in the Master Plan for the development of land comprising the industrial building or warehouse,
and for which provisional permission has been granted or, where no such permission has been granted, planning permission or conservation permission has been granted, by the competent authority on or after 14th September 2005;
“business zone related use” has the same meaning as in the Planning (Use Classes) Rules (R 2);
“business zone retail” has the same meaning as in the Planning (Use Classes) Rules;
“commercial use” means the use of a building or any part thereof for any purpose specified under the heading “Purposes for which development is permitted or to be authorised” in Part I of the First Schedule in relation to Use Group A;
“equivalent plot ratio”, in relation to any area, means the numerical value obtained by multiplying the maximum density specified in the Master Plan in relation to that area by a factor of 0.0056;
“floor area” means —
(a)
the gross area of all covered floor space (whether within or outside a building and whether or not enclosed) measured between party walls including the thickness of external walls where there are such walls; and
(b)
the gross area of floor space in an open area used as a beer garden, drive-in, eating area or for other similar commercial purposes,
but excludes any covered area as specified by the Minister;
“hotel guest” means any person who is occupying a hotel room with the permission of the hotel;
“hotel-related use” means any of the following uses and facilities within a hotel:
(a)
administrative or ancillary office;
(b)
luggage room;
(c)
housekeeping room;
(d)
linen and laundry room;
(e)
staff changing room;
(f)
staff canteen;
(g)
executive private lounge for use by hotel guests only;
(h)
business centre for use by hotel guests only;
(i)
library for use by hotel guests only;
(j)
recreational facilities for use by hotel guests only; and
(k)
any other facilities —
(i)
for the service of hotel guests only;
(ii)
for use by hotel guests and staff only; or
(iii)
that is approved by the competent authority as a hotel-related use;
“land” includes buildings and any estate or interest in or right over land;
“land area” means the area of a development site as calculated by the competent authority from any plan submitted under section 13 of the Act or section 10(4) of the repealed Planning Act (Cap. 232, 1990 Ed.);
“landed dwelling-house” means a detached house, semi-detached house, linked or terrace house or townhouse, whether or not comprised within a strata title plan registered under the Land Titles (Strata) Act (Cap. 158), that is or is to be used wholly or mainly for the purpose of human habitation;
“non-landed residential building” means a building other than a landed dwelling-house that is or is to be used wholly or mainly for the purpose of human habitation;
“rate” means the rate specified in Part II of the First Schedule;
“type 2 e-business” means the use of a building primarily for the purpose of —
(a)
conducting business or commercial activities; or
(b)
the sale or provision of goods or services, including consultancy services,
electronically using computers and computer software, but does not include the use of a building for the purpose of designing or developing computer software;
“Use Group” means a Use Group in Part I of the First Schedule;
“White use” means the use of a building or any part thereof for any purpose permitted by the competent authority under the White zone in accordance with the Master Plan;
“1958 Master Plan” means the Master Plan that was originally submitted to and 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.);
“1982 Master Plan” means the 1958 Master Plan as amended under section 6(1) of the repealed Planning Act (Cap. 232, 1990 Ed.) prior to 24th April 1982.
Computation of Development Baseline
3.
—(1)  For the purposes of determining the Development Baseline for any land, the following formulae shall, subject to these Rules, be applied:
(a)
the value of the development described in section 36(1)(a) of the Act shall be determined in accordance with the formula (C1 x D1)
 
Where C1
is the floor area of the development of the land which may be permitted to be used for a purpose for which the land is zoned in the 1958 Master Plan; and
 
D1
is the rate corresponding to both the appropriate geographical sector of the land and the Use Group within which that purpose falls;
(b)
the value of the development described in section 36(1)(b) of the Act shall be determined in accordance with the formula (C2 x D2)
 
Where C2
is the floor area of the development of the land which may be permitted to be used for a purpose for which the land is zoned in the 1982 Master Plan; and
 
D2
is the rate corresponding to both the appropriate geographical sector of the land and the Use Group within which that purpose falls; and
(c)
the value of the development described in section 36(1)(c) of the Act shall be determined in accordance with the formula (C3 x D3)
 
Where C3
is the floor area of the development of the land which is permitted to be used for a purpose in respect of which —
(i)
development charge, where payable, has been paid;
(ii)
no development charge is payable by reason of any exemption under the Act or the repealed Planning Act (Cap. 232, 1990 Ed.); and
(iii)
development charge is not payable under the written law then in force when written permission was granted for that development; and
 
D3
is the rate corresponding to both the appropriate geographical sector of the land and the Use Group within which that purpose falls.
(2)  For the purposes of determining the Development Baseline for any land referred to in subsection (5) of section 36 of the Act, the value of the development described in that subsection shall be determined in accordance with the formula (E x F)
 
Where E
is the floor area permitted for any purpose for the last development of the land before the material date as defined in section 36(5) and (8) of the Act; and
 
F
is the rate corresponding to both the appropriate geographical sector of the land and the Use Group within which that purpose falls.
Computation of Development Ceiling
4.
—(1)  For the purposes of determining the Development Ceiling of any land that is intended to be developed for any purpose, the following formulae shall, subject to these Rules, be applied:
(a)
the value of the development described in section 36(7)(a) of the Act shall be determined in accordance with the formula (A1 x B1)
 
Where A1
is the floor area of the development for any purpose which was previously authorised under the Act or the repealed Planning Act (Cap. 232, 1990 Ed.) and is to be retained in the intended development; and
 
B1
is the rate corresponding to both the appropriate geographical sector of the land and the Use Group within which that purpose falls; and
(b)
the value of the development described in section 36(7)(b) of the Act shall be determined in accordance with the formula (A2 x B2)
 
Where A2
is the floor area of the intended development for any purpose to be authorised by a written permission; and
 
B2
is the rate corresponding to both the appropriate geographical sector of the land and the Use Group within which that purpose falls.
(2)  Where any land or part thereof is intended to be developed for any purpose not falling within any Use Group, B2 in the formula in paragraph (1)(b) shall be such rate as the competent authority determines to be just and reasonable.
Special provision for Local Shopping Area
5.  Where any land that is intended to be developed was zoned in the 1958 Master Plan or, where applicable, the 1982 Master Plan, for a Local Shopping purpose, the following formulae shall be applied for the purposes of determining the Development Baseline for that land:
(a)
the formula (0.4C1 x G + 0.6C 1 x H) shall apply in lieu of the formula in rule 3(1)(a):
 
Where C1
is as described in rule 3(1)(a);
 
G
is the rate corresponding to both the appropriate geographical sector of the land and Use Group A; and
 
H
is the rate corresponding to both the appropriate geographical sector of the land and Use Group B2;
(b)
the formula (0.4C2 x G + 0.6C 2 x H) shall apply in lieu of the formula in rule 3(1)(b):
 
Where C2
is as described in rule 3(1)(b); and
 
 
G and H are as described in paragraph (a).
Special provision for residential and rural centre and settlement zone
6.  Where any land that is intended to be developed was zoned in the 1958 Master Plan or, where applicable, the 1982 Master Plan for a residential purpose, or for the purpose of a rural centre and settlement, the formulae in rule 3(1)(a) and (b) shall apply as if all references in those formulae to floor area were substituted with references to the area obtained by multiplying the equivalent plot ratio of the land with the land area of the land.
Special provision for residential developments
7.
—(1)  Where any land is used or permitted to be used under the Act or the repealed Act (Cap. 232, 1990 Ed.) for a residential purpose only and the written permission granted for the use of that land for that purpose is expressed in terms of approved density of “persons per hectare” or “persons per acre” only, the formula in rule 3(1)(c) shall apply 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 of 0.0056, and then multiplying that product with the area of the land as specified in the plans which form the subject of the written permission.
(2)  For the purposes of paragraph (1), approved density, if expressed in terms of “persons per acre” shall be converted to be in terms of “persons per hectare”.
(3)  The following provisions shall apply for the purposes of determining the Development Baseline and the Development Ceiling in relation to any residential development comprising both landed dwelling-houses and non-landed residential buildings:
(a)
the formulae in rule 3(1)(c) and (2) shall apply in the first instance as if the floor area of the residential development that is permitted to be used —
(i)
for the landed dwelling-houses;
(ii)
for the non-landed residential buildings;
(iii)
for non-residential use, if any; and
(iv)
as the common property of the residential development,
are each separate and distinct developments, and then the respective values so derived shall be totalled;
(b)
the formulae in rule 4(1)(a) and (b) shall apply as if the floor area of the residential development that was previously authorised or is to be authorised, as the case may be, by a written permission —
(i)
for the landed dwelling-houses;
(ii)
for the non-landed residential buildings;
(iii)
for non-residential use, if any; and
(iv)
as the common property of the residential development,
are each separate and distinct developments, and then the respective values so derived shall be totalled;
(c)
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 landed dwelling-houses or non-landed residential buildings, the floor area of that part of the common property shall be reckoned as part of the floor area of the landed dwelling- houses or non-landed residential buildings, as the case may be; and
(d)
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 rule 3(1)(c) and (2) and rule 4(1)(a) and (b) shall 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.
(4)  For the purposes of paragraph (3), the common property of a residential development shall mean all floor area, which is neither —
(a)
floor area permitted or previously authorised or to be authorised for non-residential use; nor
(b)
comprised within any landed dwelling-house or any unit in a non-landed residential building comprised in the residential development.
(5)  Paragraphs (3) and (4) shall not apply to any proposed development of land where —
(a)
the competent authority or the Minister, as the case may be, has before 1st March 2000 granted provisional permission to develop the land;
(b)
the provisional permission is valid immediately prior to 1st March 2000 on account of not more than one extension granted before that date; and
(c)
no order has been made or issued determining the development charge payable in respect thereof.
Special provision for Use Groups F, G and H
8.  Where any land is intended to be developed for a purpose falling within Use Group F, G or H or the land is zoned in the 1958 Master Plan or, where applicable, the 1982 Master Plan, for a purpose falling within any of those Use Groups, the formulae in rules 3 and 4 shall apply as if all references in that formulae to floor area were substituted with references to the land area of the land.
Multiple purposes
9.  Where any land or any building thereon is intended to be developed for 2 or more purposes falling within more than one Use Group, the development charge for written permission to develop the land for such purposes shall be determined in accordance with the Act and the formulae in rules 3 and 4 subject to the following modifications:
(a)
where the land or any building thereon may be divided into parts each of which is intended to be used exclusively or predominantly for any one of those purposes, the Act and these Rules shall apply to each part as if each part was a separate development, and the development charge for written permission to develop the whole land shall be the aggregate of the development charge attributable to each of those parts;
(b)
where it is impracticable to divide any floor of the building on any land in the manner described in paragraph (a), then, in determining the Development Ceiling properly attributable to such a floor, B2 in the formula specified in rule 4(1)(b) shall be the highest of the rates corresponding to both the appropriate geographical sector of that land and the various Use Groups within which the purposes of that floor fall;
(c)
where any floor of any building on the land is intended to be used as service areas serving the various purposes for which the land is to be developed, then, in determining the Development Ceiling properly attributable to such a floor, B2 in the formula specified in rule 4(1)(b) shall be the average of the rates corresponding to both the appropriate geographical sector of the land and the various Use Groups within which such purposes fall.
Computation of development charge according to appreciation in land value
10.  For the purposes of section 39(3) of the Act, a development charge —
(a)
in respect of any written permission to develop any land for a business zone commercial use, shall be an amount equal to 100% of any appreciation in the value of the land arising from the grant of the written permission to develop the land for that purpose;
(b)
in respect of any written permission to develop any land for any other purpose, shall be an amount equal to 70% of any appreciation in the value of the land arising from the grant of the written permission to develop the land.
Application for determination of development charge under section 39 of Act
11.  Any request by an applicant under section 39(2) of the Act in relation to any development charge in respect of any land shall be made in such form as the competent authority may approve.
Valuation of appreciation in land value
12.
—(1)  Where any person makes a request under section 39(2) of the Act in relation to any development charge in respect of any land, the competent authority shall, unless it considers that written permission to develop the land will not be granted, forward the request together with all the necessary information relating thereto to the Chief Valuer.
(2)  The Chief Valuer shall, as soon as practicable, forward to the competent authority a valuation report on the appreciation in the value of the land arising from the grant of written permission to develop the land.
(3)  Upon receipt of the valuation report, the competent authority shall by order determine the development charge payable in accordance with rule 10.
Requirements of competent authority for determination of development charge
13.  For the purposes of determining the development charge payable under section 35(2) or 39 of the Act, the competent authority may require an applicant to submit —
(a)
a detailed calculation, based on such method and requirements as the competent authority may specify, of the floor area which is C3 in the formula specified in rule 3(1)(c); and
(b)
such plans, documents and other information together with such evidence in support of the information as the competent authority may specify.
Payment of development charge under interim order
14.
—(1)  A person liable for the payment of development charge under an interim order shall pay the development charge specified in the order —
(a)
within 30 days of the service on him of the interim order of the competent authority, or such extension as the competent authority may allow; or
(b)
where the person has made an appeal against the interim order under section 39(7) of the Act, within 30 days of the decision of the Minister on the appeal, or such extension as the competent authority may allow,
whichever is applicable.
(2)  If the person liable for the payment of a development charge fails to pay the development charge specified in the interim order within the relevant time limited by paragraph (1), the competent authority shall refuse the application by the person for written permission.
Appeals
15.
—(1)  Any appeal against any interim or final order of the competent authority under section 39(7) of the Act shall be accompanied by a non-refundable fee of $10,000.
(2)  The Minister may dismiss or allow the appeal in whole or in part.
(3)  Where the Minister allows an appeal against an interim order after a person has, under section 39(8) of the Act, paid the estimated development charge under the interim order, any excess amount of development charge so paid shall be refunded to that person without interest.
Refunds
16.  The Minister may refund wholly or in part any development charge paid under these Rules if the Minister is satisfied that it is just and reasonable to do so.
Amendment of First or Second Schedule
17.
—(1)  For the purpose of determining the development charge payable under section 35(2) of the Act in respect of any development of land authorised by any planning permission or conservation permission, the First and Second Schedules as in force at the following dates shall be used and applied despite any amendment thereto made after such dates:
(a)
where provisional permission has been granted for the development, the date of the provisional permission; or
(b)
where no provisional permission has been granted, the date of the interim order issued under section 38(2) of the Act.
(2)  Notwithstanding paragraph (1), in any case under paragraph (1)(a) where the validity period of the provisional permission has been extended by the competent authority or the Minister, as the case may be, more than once and the second or any subsequent extension comes into effect on or after the date of commencement of any amendment to the First or Second Schedule, the First and Second Schedules as in force at the date when the last extension of the validity period comes into effect shall be used and applied to that case.
(3)  For the purposes of this rule —
(a)
an amendment to the First or Second Schedule shall include any amendment which inserts or deletes or deletes and substitutes any entry in any Part of the First Schedule or any map in the Second Schedule;
(b)
where any Part of the First Schedule is re-enacted and any entry in the new Part is, immediately before the re-enactment of that Part, not specified in that Part, the re-enactment of that Part shall be deemed to be an amendment that inserts that entry in that Part of the First Schedule; and
(c)
an extension of the validity period of the provisional permission granted by the competent authority or the Minister, as the case may be, shall be deemed to have come into effect on the day immediately after the expiry of the validity period of the provisional permission or a previous extension thereof.
Proper accounting of payments and refunds
18.
—(1)  The competent authority shall maintain a separate bank account for all collections of the following:
(a)
the development charge;
(b)
the prescribed fee paid in respect of any request under section 39(2) of the Act; and
(c)
the prescribed fee paid under rule 15(1),
less any refund as may be permitted under the Act or these Rules.
(2)  The competent authority shall maintain proper accounts and records of all the collections and refunds referred to in paragraph (1).
(3)  The accounts and records maintained by the competent authority under paragraph (2) for each financial year shall be audited by an approved auditor.
(4)  The approved auditor shall, upon completion of an audit of the accounts and records, submit to the Permanent Secretary to the Ministry of National Development, an audit certificate stating —
(a)
whether proper records and accounts have been maintained for all the collections and refunds referred to in paragraph (1);
(b)
whether, in the opinion of the approved auditor, the competent authority’s system of collection and refund is operating satisfactorily; and
(c)
the amounts collected and refunded in the relevant financial year.
(5)  The competent authority shall, if requested in writing and as soon as practicable, make the accounts and records available for inspection by the Auditor-General or any public officer of the Ministry of National Development.
(6)  The competent authority shall, on or before the 15th day of each month —
(a)
pay into the Consolidated Fund the total collection, less any refund made, for the preceding month together with all interest accrued to the bank account for that month; and
(b)
certify and submit to the Permanent Secretary to the Ministry of National Development, a statement of the collections and refunds for the preceding month.
(7)  For the purposes of this rule —
(a)
a financial year begins on 1st April of each year and ends on 31st March of the succeeding year; and
(b)
“approved auditor” means —
(i)
the internal auditor of the Urban Redevelopment Authority;
(ii)
the internal auditor of the Ministry of National Development; or
(iii)
a public accountant who is registered or deemed to be registered under the Accountants Act (Cap. 2).
Saving and transitional provisions
19.  In any case where the competent authority or the Minister, as the case may be, has before 1st April 1998 granted provisional permission to develop any land and the provisional permission is valid immediately prior to that date but no order has been made or issued determining the development charge payable, these Rules shall apply to such a case as if the provisional permission had been granted under the Act after that date.