§ 11 — Table of Rates method

11.—(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 valuation of the land and the pre‑chargeable valuation of the land using the rates and methods prescribed by Regulations made under section 65 or Part 3; and

(b)

then, subtracting the pre‑chargeable valuation of the land from the post‑chargeable valuation of the land.

(2) However, no land betterment charge ascertained using the Table of Rates method is payable in respect of any chargeable consent in relation to a development of any land where the post‑chargeable valuation of the land does not exceed the pre‑chargeable valuation.

(3) Subject to Part 3, for the purposes of assessing any land betterment charge payable in respect of a chargeable consent given in relation to any land, the pre‑chargeable valuation of the land must take into account the following:(a)

the last authorised development of the same land, where the following were paid or payable:(i)

all development charges earlier paid under the Planning Act 1998 or the predecessor Act;

(ii)

all land betterment charges earlier paid under this Act;

(iii)

all penalty tax earlier paid under this Act;

(b)

any restrictive covenant expressed in a State title for the land, binding the owner of the land under the State title —(i)

to refrain from using or developing the land in a particular way, or from doing a particular thing in relation to that land;

(ii)

to not sublet, subdivide or otherwise deal with the land, or part of the land, without the permission of the Authority; or

(iii)

to construct, replace or maintain, or limit the type, style or proportion of building materials that may be used in the construction, replacement or maintenance of, any building on that land,

if comparably higher than paragraph (a);

(c)

any exemption or remission from any liability to pay in connection with the last authorised development of the same land —(i)

any development charge under the Planning Act 1998 or the predecessor Act; or

(ii)

any land betterment charges under this Act;

(d)

any concessionary relief under section 13 from any liability to pay any land betterment charges in connection with the last authorised development of the same land;

(e)

the absence of any liability to pay any tax mentioned in paragraph (a) in connection with the last authorised development of the same land.

(4) However, the following must be disregarded in determining the pre‑chargeable valuation of any land:(a)

any development of the land which is not an authorised development;

(b)

any use of the land which could be restrained by any court or is contrary to law;

(c)

any development of the land authorised by a planning permission or conservation permission granted for a specified period not exceeding 10 years;

(d)

any development of the land where the planning permission or conservation permission granted for it has lapsed under section 20 of the Planning Act 1998 except to the extent that any of the following were paid for that development:(i)

development charges earlier payable under the Planning Act 1998 or the predecessor Act;

(ii)

land betterment charges payable under this Act;

(e)

any development of land for use as a hotel or part of a hotel authorised by the grant of written permission under the predecessor Act between 18 April 1968 and 31 December 1969 (both dates inclusive) on any prescribed land if —(i)

the use of the development as a hotel or part of a hotel has ceased; or

(ii)

the application for a planning permission or conservation permission being considered by the competent authority for the land is for development of the land for a use other than as a hotel;

(f)

any development of land, being a development in respect of which development charge was exempted or remitted under the Planning Act 1998, if —(i)

any term of an exemption or a remission under that Act provides that the development (for which development charge was exempted or remitted) must be disregarded for the Development Baseline under that Act; or

(ii)

any term of the exemption or remission under that Act has ceased to be or is not complied with;

(g)

any development of land, being a development in respect of which concessionary relief under section 13 was applied, if —(i)

any term of the concessionary relief provides that the development must be disregarded for the pre‑chargeable valuation of the land; or

(ii)

any term of the concessionary relief has ceased to be or is not complied with;

(h)

any matter mentioned in subsection (5).

(5) Subject to subsection (2) and Part 3, for the purposes of assessing any land betterment charge payable in respect of a chargeable consent given in relation to any land, the post‑chargeable valuation of the land must take into account whichever of the following that the land may be put to:(a)

the development of the land a person is entitled to carry out on the land as a result of the giving of the chargeable consent;

(b)

the entitlement to carry on or not carry on, or the release from carrying on, a controlled activity as a result of varying a controlled activity restrictive covenant under the chargeable consent given.

(6) However, any development of land previously authorised by a planning permission or conservation permission granted for a specified period not exceeding 10 years must be disregarded in determining the post‑chargeable valuation of the land for the purposes of assessing any land betterment charge payable in respect of a current chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, the land.

—(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 valuation of the land and the pre‑chargeable valuation of the land using the rates and methods prescribed by Regulations made under section 65 or Part 3; and

(b)

then, subtracting the pre‑chargeable valuation of the land from the post‑chargeable valuation of the land.

(2) However, no land betterment charge ascertained using the Table of Rates method is payable in respect of any chargeable consent in relation to a development of any land where the post‑chargeable valuation of the land does not exceed the pre‑chargeable valuation.

(3) Subject to Part 3, for the purposes of assessing any land betterment charge payable in respect of a chargeable consent given in relation to any land, the pre‑chargeable valuation of the land must take into account the following:(a)

the last authorised development of the same land, where the following were paid or payable:(i)

all development charges earlier paid under the Planning Act 1998 or the predecessor Act;

(ii)

all land betterment charges earlier paid under this Act;

(iii)

all penalty tax earlier paid under this Act;

(b)

any restrictive covenant expressed in a State title for the land, binding the owner of the land under the State title —(i)

to refrain from using or developing the land in a particular way, or from doing a particular thing in relation to that land;

(ii)

to not sublet, subdivide or otherwise deal with the land, or part of the land, without the permission of the Authority; or

(iii)

to construct, replace or maintain, or limit the type, style or proportion of building materials that may be used in the construction, replacement or maintenance of, any building on that land,

if comparably higher than paragraph (a);

(c)

any exemption or remission from any liability to pay in connection with the last authorised development of the same land —(i)

any development charge under the Planning Act 1998 or the predecessor Act; or

(ii)

any land betterment charges under this Act;

(d)

any concessionary relief under section 13 from any liability to pay any land betterment charges in connection with the last authorised development of the same land;

(e)

the absence of any liability to pay any tax mentioned in paragraph (a) in connection with the last authorised development of the same land.

(4) However, the following must be disregarded in determining the pre‑chargeable valuation of any land:(a)

any development of the land which is not an authorised development;

(b)

any use of the land which could be restrained by any court or is contrary to law;

(c)

any development of the land authorised by a planning permission or conservation permission granted for a specified period not exceeding 10 years;

(d)

any development of the land where the planning permission or conservation permission granted for it has lapsed under section 20 of the Planning Act 1998 except to the extent that any of the following were paid for that development:(i)

development charges earlier payable under the Planning Act 1998 or the predecessor Act;

(ii)

land betterment charges payable under this Act;

(e)

any development of land for use as a hotel or part of a hotel authorised by the grant of written permission under the predecessor Act between 18 April 1968 and 31 December 1969 (both dates inclusive) on any prescribed land if —(i)

the use of the development as a hotel or part of a hotel has ceased; or

(ii)

the application for a planning permission or conservation permission being considered by the competent authority for the land is for development of the land for a use other than as a hotel;

(f)

any development of land, being a development in respect of which development charge was exempted or remitted under the Planning Act 1998, if —(i)

any term of an exemption or a remission under that Act provides that the development (for which development charge was exempted or remitted) must be disregarded for the Development Baseline under that Act; or

(ii)

any term of the exemption or remission under that Act has ceased to be or is not complied with;

(g)

any development of land, being a development in respect of which concessionary relief under section 13 was applied, if —(i)

any term of the concessionary relief provides that the development must be disregarded for the pre‑chargeable valuation of the land; or

(ii)

any term of the concessionary relief has ceased to be or is not complied with;

(h)

any matter mentioned in subsection (5).

(5) Subject to subsection (2) and Part 3, for the purposes of assessing any land betterment charge payable in respect of a chargeable consent given in relation to any land, the post‑chargeable valuation of the land must take into account whichever of the following that the land may be put to:(a)

the development of the land a person is entitled to carry out on the land as a result of the giving of the chargeable consent;

(b)

the entitlement to carry on or not carry on, or the release from carrying on, a controlled activity as a result of varying a controlled activity restrictive covenant under the chargeable consent given.

(6) However, any development of land previously authorised by a planning permission or conservation permission granted for a specified period not exceeding 10 years must be disregarded in determining the post‑chargeable valuation of the land for the purposes of assessing any land betterment charge payable in respect of a current chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, the land.