Land Betterment Charge Act 2021

• Act Code: LBCA2021
• Version as at: 25 Mar 2026
• Enacted by: Parliament

Section 1 — Short title and commencement

This Act is the Land Betterment Charge Act 2021 and comes into operation on a date that the Minister appoints by notification in the Gazette.

Section 2 — General interpretation

(1) In this Act, unless the context otherwise requires —“appointed day” means the date of commencement of section 6; “authorised development”, for any land, means a development of the land —(a) authorised under —(i) the Planning Act 1998; (

Section 3 — Meaning of “chargeable consent”

(1) In this Act, a reference to “chargeable consent” in relation to any land is a reference to —(a) the grant, on or after the appointed day, of a planning permission or conservation permission in relation to the land, as a result of which

Section 4 — Meanings of “material interest” and “owner”

(1) For the purposes of this Act, a person is not an owner of any land unless the person has a material interest in the land.(2) Subject to subsection (3), a “material interest” in any land means a legal interest in the land which is —(a) a

Section 5 — Purpose of Act

The purpose of this Act is to define and impose a tax on the increase in the value of land resulting from a chargeable consent given in relation to the land —(a) that ensures the return to the community of an appropriate proportion of econo

Section 6 — Land betterment charge is tax

A tax called a land betterment charge is charged in accordance with the provisions of this Act in respect of each chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land.

Section 7 — Tax is on increase in value of land

(1) A land betterment charge payable in respect of any chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land is on the increase in the value of the land likely to accrue

Section 8 — Leviable increase in value of land

(1) Subject to subsection (2), the prescribed percentage of the increase in the value of any land likely to accrue from the giving of a chargeable consent in relation to a development of the land is any percentage prescribed by Regulations

Section 9 — Ascertaining amount of land betterment charge

(1) Subject to subsection (3), the amount of the land betterment charge in respect of any chargeable consent given in relation to a development or a subdivision of any land not mentioned in subsection (2) is the amount ascertained by the Ta

Section 10 — Valuation method

(1) The Valuation method of ascertaining the amount of the land betterment charge in respect of any chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land involves a valua

Section 11 — Table of Rates method

(1) The Table of Rates method for ascertaining the amount of the land betterment charge in respect of any chargeable consent in relation to a development of any land involves a calculation by —(a) first, deriving the post‑chargeable valuati

Section 12 — General exemption

(1) The Minister may, by order in the Gazette, exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a particular case and subject to such conditions as the Minister may impose.(2) Every

Section 13 — Concessionary relief for planning objectives

(1) The Land Planning Minister may, after consulting the Minister, provide by order in the Gazette for concessionary relief, for a period or permanently, from the whole or part of any land betterment charge for chargeable consent given in r

Section 14 — Remission

(1) Where it is shown to the satisfaction of the Minister —(a) that a natural person liable to pay any land betterment charge has suffered such a loss, or is in such circumstances, that the exaction of the full amount of land betterment cha

Section 15 — Who is liable to pay land betterment charge

(1) A land betterment charge in respect of a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land is payable —(a) by every person who, when the chargeable consent is giv

Section 16 — Assumed liability

(1) A person who wishes to assume liability to pay any land betterment charge for a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land may give an assumption of liabil

Section 17 — Apportionment of liability according to material interests

(1) Where no one has, in accordance with section 16, assumed liability to pay any land betterment charge for a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land, the

Section 18 — Joint liability

(1) Where 2 or more persons are joint owners of a material interest in land, they are each jointly and severally liable to pay any land betterment charge in respect of that material interest in that land.(2) Where 2 or more persons have, in

Section 19 — Interests held on trust

(1) Where a material interest in any land is held by a person as a bare trustee, this Act applies as if that interest were vested in, and the acts of the trustee in relation to it were the acts of, the person for whom that person is the tru

Section 20 — Deferment of liability by deferment determination

(1) A taxable person may apply to the Authority for a determination deferring payment of any land betterment charge payable by the taxable person (called in this Act a deferment determination).(2) The Authority may make a deferment determin

Section 21 — Effect of deferment determination

(1) A deferment determination that defers a taxable person’s liability to pay all or part of the total amount of any land betterment charge payable has the following effect:(a) the taxable person’s liability to pay the amount of land better

Section 22 — Cancelling deferment determination

(1) This section applies if a deferment determination is made and the Authority is satisfied that a disqualifying event in subsection (2) or (3) (as the case may be) occurs.(2) Where a taxable person’s liability to pay any land betterment c

Section 23 — Transfer of deferred liability

(1) A taxable person whose liability to pay any land betterment charge is reduced by or under a deferment determination (called in this section the transferor) may transfer the whole of the person’s deferred liability to another person (cal

Section 24 — When land betterment charge is payable

(1) A land betterment charge that is payable by a taxable person is due and payable to the Authority —(a) at the end of one month after a liability order is given to the taxable person by the Authority in respect of that land betterment cha

Section 25 — Liability order

(1) Every taxable person must be given a liability order stating —(a) subject to paragraph (b), the amount of the land betterment charge payable by the taxable person in respect of the relevant chargeable consent given in relation to a deve

Section 26 — When liability order must be given

(1) The Authority must give in accordance with subsection (2), (3) or (4) (whichever is applicable) a liability order stating an estimate of the amount or the amount of land betterment charge that is payable.(2) For a chargeable consent tha

Section 27 — Revised liability order

(1) Subject to subsection (2), the Authority may revise an estimate of the amount or the amount of land betterment charge assessed and stated in a liability order as payable either —(a) on its own initiative, by making such alterations or a

Section 28 — Valuation method process

Where the Valuation method is required by section 9(2) or allowed by section 9(3) to be used to ascertain the amount of land betterment charge payable in respect of any chargeable consent relating to a development or subdivision of, or a co

Section 29 — Liability order, etc., ceases to have effect when land betterment charge is fully paid

Subject to the making of a deferment determination under section 20, a transfer of deferred liability under section 23 or the making of a remission under section 14 —(a) a liability order; or (b) a revised liability order (if made), that is

Section 30 — Payment of land betterment charge short levied, etc.

(1) Despite sections 25(4) and 29, where any amount of land betterment charge under this Act has been short levied or erroneously refunded for any reason or owing to any cause, the person who should have paid the amount short levied or to w

Section 31 — Recovery of land betterment charge

(1) Any land betterment charge is deemed, when it becomes due and payable at the expiry of the time so delimited by or under section 24, to be a debt due to the Government, and must be collected and received by the Authority in accordance w

Section 32 — Action to recover may be taken any time

Any action or remedy for recovery of land betterment charge and any interest under section 38 may be taken at any time, any written law to the contrary notwithstanding.

Section 33 — Priority of case in insolvency

(1) The amount of any land betterment charge or penalty tax —(a) due from a bankrupt at the date of the bankruptcy order, or from the bankrupt so dying at the date of his or her death; and (b) having become due within 12 months before the d

Section 34 — Contribution between taxable persons jointly liable

Where 2 or more persons are liable for the same land betterment charge payable for a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land, any one of them who has paid t

Section 35 — Contribution by tenants or occupiers

(1) Where a taxable person makes default in payment of any land betterment charge, then, without in any way releasing the taxable person from liability (except to the extent of any payments deemed to be made on the taxable person’s behalf m

Section 36 — Land betterment charge to be first charge on land

(1) Any land betterment charge payable in respect of a chargeable consent relating to any land shall, until it is paid, be a first charge on that land in priority over all other encumbrances whatever.(2) Where any land (called in this subse

Section 37 — Overpayment

(1) Subject to subsection (3), where a taxable person is liable to pay any land betterment charge and the amount paid by the taxable person proves greater than the amount for which that person is liable under this Act, the taxable person is

Section 38 — Interest in case of default

If any land betterment charge is not paid before the end of the time delimited by or under section 24(1) or (2), the taxable person concerned is liable to pay to the Authority interest, at the prescribed rate, on the amount of land betterme

Section 39 — Penalty tax payable where illegal development, etc., carried out

(1) Where —(a) a person has, before, on or after the appointed day —(i) carried out any development or subdivision of any land; or (ii) carried on, or stopped carrying on, a controlled activity that is the subject of a controlled activity r

Section 40 — Rectification order

(1) Where it appears to the Authority that a person has, before, on or after the appointed day, carried out any development of any land and there was no entitlement to do so because —(a) there was no grant of a planning permission or conser

Section 41 — Amount of penalty tax

(1) Subject to sections 42 and 43, the amount of penalty tax payable upon the giving of a rectification order under section 40(1)(d) or (2)(d) is the total of the following:(a) the amount of the land betterment charge that would have been p

Section 42 — Reduction in penalty tax for voluntary disclosure, etc.

The Authority may in the following circumstances reduce the amount of penalty tax payable upon the giving of a rectification order, by using the percentages below in lieu of the percentage in section 41(1)(b):(a) 6% of the amount of land be

Section 43 — Increase in penalty tax for concealment

In lieu of the amount calculated according to section 41(1)(b), the Authority may increase the amount of penalty tax payable upon the giving of a rectification order by using 50% of the amount of land betterment charge worked out under sect

Section 44 — Recovery of penalty tax

Any penalty tax imposed under this Division is recoverable as if —(a) the penalty tax were a land betterment charge due and payable under this Act; (b) the rectification order imposing the penalty tax were a liability order; and (c) the rec

Section 45 — Evasion

(1) Any person who wilfully with intent to evade or to assist any other person to evade payment of any land betterment charge —(a) makes any false statement, declaration or entry in any return required to be made under this Act or the Regul

Section 46 — Interpretation of this Part

In this Part, unless the context otherwise requires —“appealable decision” means any of the following decisions of the Authority not made upon a reference under section 47(4)(b):(a) a refusal to make a deferment determination under section

Section 47 — Appeal to Minister

(1) An appellant who is aggrieved by an appealable decision may appeal to the Minister against the decision in accordance with this section.(2) An appeal under this section must be in writing and specify the grounds on which it is made, and

Section 48 — Appeal does not excuse payment

An appeal against an appealable decision does not affect the operation of the appealable decision concerned or prevent the taking of action to implement the appealable decision concerned, and unless otherwise directed by the Minister under

Section 49 — Administration of Act

(1) It is the function of the Authority to administer this Act.(2) In performing the functions conferred on the Authority by this Act, the Authority must aim to strike what appears to the Authority to be an appropriate balance between —(a)

Section 50 — Authorised officers

(1) The Authority may, in relation to any provision of this Act or its subsidiary legislation, appoint —(a) any of its employees; (b) any public officer; or (c) any employee of a public authority, to be an authorised officer for the purpose

Section 51 — Powers of entry, etc., at premises

(1) An authorised officer may, with such assistants and workmen as are necessary, enter at any reasonable time any land which the authorised officer reasonably believes to be or may be the subject of —(a) an application for a planning permi

Section 52 — Power to obtain information

(1) An authorised officer may by written notice require any person to provide, within a reasonable period specified in the notice, and in such form and manner as may be specified in the notice, all documents and information which —(a) relat

Section 53 — Power of designated valuer to obtain information

(1) A designated valuer may, at all reasonable times, enter any land and exercise powers mentioned in section 51(2)(a) and (b), for the purposes of carrying out a valuation of the land required by section 9 or 28.(2) Where a designated valu

Section 54 — Offences for obstruction, etc.

(1) A person who, without reasonable excuse, fails to do anything required of the person —(a) under section 17(2) by the Authority; (b) under section 52(1) by an authorised officer; or (c) under section 53(2) or (3) by a designated valuer,

Section 55 — Authority to issue evidentiary certificates in respect of certain matters

(1) Upon receipt of an application in writing made by a person in accordance with a form provided by the Authority for the purpose and upon payment of a prescribed fee (if any), the Authority must provide the applicant, in relation to any l

Section 56 — Protection from personal liability

No liability shall lie personally against any member, officer or employee of the Authority, any designated valuer or any other person acting under the direction of the Authority or Chief Valuer (as the case may be) for anything done or inte

Section 57 — Consolidated Fund

All land betterment charges and penalty tax collected and recovered by the Authority under this Act, and all late payment interest imposed under section 38, must be paid into the Consolidated Fund.

Section 58 — Composition of offences

(1) The Chief Executive of the Authority, or an employee of the Authority authorised in writing by the Authority, may compound any offence under this Act or the Regulations that is prescribed as a compoundable offence by collecting from a p

Section 59 — Offences by corporations

(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that —(a) an officer, employee or agent of the corporation engaged in that c

Section 60 — Offences by unincorporated associations or partnerships

(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that —(a) an employee or agent of the uninc

Section 61 — Interface with other laws

To avoid doubt, nothing in this Act limits section 31 of the Singapore Land Authority Act 2001 with respect to an offence under this Act or any of its subsidiary legislation or the powers of the competent authority under the Planning Act 19

Section 62 — Service of documents

(1) A document that is permitted or required by this Act to be given to a person may be served as described in this section.(2) A document permitted or required by this Act to be given to an individual may be served —(a) by giving it to the

Section 63 — Application to Government, etc.

(1) This Act binds the Government, but nothing in this Act renders the Government, or the Minister for the time being charged with the responsibility for finance in his or her capacity as a body corporate, liable to any land betterment char

Section 64 — Regulations by Authority

(1) The Authority may, with the approval of the Minister, make regulations prescribing matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed, for carrying out or giving e

Section 65 — Regulations for Valuation method and Table of Rates method, etc.

(1) The Minister may make regulations which are necessary or convenient to be prescribed, for carrying out or giving effect to the Table of Rates method, such as providing for the rates and methods to calculate a pre‑chargeable valuation an

Section 66 — Amendments to Planning Act 1998

The Planning Act 1998 is amended —(a) by deleting the words “and for the imposition of development charges on the development of land” in the long title; (b) by deleting the definition of “development charge” in section 2; (c) by inserting,

Section 67 — Amendments to Singapore Land Authority Act 2001

The Singapore Land Authority Act 2001 is amended —(a) by inserting, immediately after the words “recovery of” in section 6(1)(e)(iv), the words “any land betterment charge payable under the Land Betterment Charge Act 2021, and”; (b) by inse

Section 68 — Saving and transitional provisions

(1) Despite section 66(e), this Act does not apply to or in relation to —(a) any development charge that is payable under the Planning Act 1998 by virtue of an interim order served under section 38 or 39 of the Planning Act 1998 before the