§ 8 — Leviable increase in value of land

8.—(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 —(a)

made under section 65; and

(b)

in force at the relevant point in time pertaining to that chargeable consent.

(2) In the case of a chargeable consent given in relation to —(a)

a development or a subdivision of any land by way of varying a special condition in a directly allotted State title relating to the land, but not the following:(i)

a development of land without a material change of use of the land as described in the directly allotted State title;

(ii)

a directly allotted State title (but not a concessional State title) granted to a public authority; or

(b)

a development or a subdivision of, or a controlled activity with respect to, any land by way of varying any of the following restrictive covenants in a State title relating to the land:(i)

a restrictive covenant in a concessional State title;

(ii)

a controlled activity restrictive covenant;

(iii)

a subdivision control restrictive covenant,

the prescribed percentage of the increase in the value of the land likely to accrue from the giving of the chargeable consent is a percentage that —

(c)

is higher than the percentage prescribed for the purposes of subsection (1); and

(d)

is prescribed by Regulations —(i)

made under section 65; and

(ii)

in force at the relevant point in time pertaining to that chargeable consent.

(3) In the case of any chargeable consent given in relation to a development of any land by way of any of the following:(a)

a planning permission or conservation permission;

(b)

a varying of a restrictive covenant in a State title (with or without a special condition) or a concessional State title relating to the land that is neither —(i)

a controlled activity restrictive covenant; nor

(ii)

a subdivision control restrictive covenant,

the relevant point in time pertaining to the chargeable consent is, for the purposes of this Act —

(c)

the date a planning permission or conservation permission (as the case may be) is granted in respect of the development of the land to which the permission relates, where —(i)

no provisional permission is granted with respect to the development of the land; and

(ii)

no lodgment is made of any plans for development that may be deemed authorised without express written permission;

(d)

the date where provisional permission is granted with respect to the development of the land — where any provisional permission is granted with respect to the development and written permission is granted, for that same development of land under section 14 or 17(4) (as the case may be) of the Planning Act 1998, following not more than one extension of the provisional permission; or[Act 23 of 2023 wef 18/12/2023]

(e)

the date where provisional permission granted with respect to the development of the land is last extended — where any provisional permission is granted with respect to the development and written permission is granted, for that same development of land under section 14 or 17(4) (as the case may be) of the Planning Act 1998, following 2 or more extensions of the provisional permission.[Act 23 of 2023 wef 18/12/2023]

(4) For the purposes of this Act, the relevant point in time pertaining to any chargeable consent not mentioned in subsection (3) is whichever of the following dates that is applicable:(a)

for a chargeable consent that is accepting a lodgment of any plans for a development of the land deemed authorised without express written permission — the date of the acceptance of the lodgment;

(b)

for a chargeable consent that is varying a restrictive covenant in a State title that is —(i)

a controlled activity restrictive covenant; or

(ii)

a subdivision control restrictive covenant,

the date the chargeable consent is given.

(5) This section is subject to Part 3.

—(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 —(a)

made under section 65; and

(b)

in force at the relevant point in time pertaining to that chargeable consent.

(2) In the case of a chargeable consent given in relation to —(a)

a development or a subdivision of any land by way of varying a special condition in a directly allotted State title relating to the land, but not the following:(i)

a development of land without a material change of use of the land as described in the directly allotted State title;

(ii)

a directly allotted State title (but not a concessional State title) granted to a public authority; or

(b)

a development or a subdivision of, or a controlled activity with respect to, any land by way of varying any of the following restrictive covenants in a State title relating to the land:(i)

a restrictive covenant in a concessional State title;

(ii)

a controlled activity restrictive covenant;

(iii)

a subdivision control restrictive covenant,

the prescribed percentage of the increase in the value of the land likely to accrue from the giving of the chargeable consent is a percentage that —

(c)

is higher than the percentage prescribed for the purposes of subsection (1); and

(d)

is prescribed by Regulations —(i)

made under section 65; and

(ii)

in force at the relevant point in time pertaining to that chargeable consent.

(3) In the case of any chargeable consent given in relation to a development of any land by way of any of the following:(a)

a planning permission or conservation permission;

(b)

a varying of a restrictive covenant in a State title (with or without a special condition) or a concessional State title relating to the land that is neither —(i)

a controlled activity restrictive covenant; nor

(ii)

a subdivision control restrictive covenant,

the relevant point in time pertaining to the chargeable consent is, for the purposes of this Act —

(c)

the date a planning permission or conservation permission (as the case may be) is granted in respect of the development of the land to which the permission relates, where —(i)

no provisional permission is granted with respect to the development of the land; and

(ii)

no lodgment is made of any plans for development that may be deemed authorised without express written permission;

(d)

the date where provisional permission is granted with respect to the development of the land — where any provisional permission is granted with respect to the development and written permission is granted, for that same development of land under section 14 or 17(4) (as the case may be) of the Planning Act 1998, following not more than one extension of the provisional permission; or[Act 23 of 2023 wef 18/12/2023]

(e)

the date where provisional permission granted with respect to the development of the land is last extended — where any provisional permission is granted with respect to the development and written permission is granted, for that same development of land under section 14 or 17(4) (as the case may be) of the Planning Act 1998, following 2 or more extensions of the provisional permission.[Act 23 of 2023 wef 18/12/2023]

(4) For the purposes of this Act, the relevant point in time pertaining to any chargeable consent not mentioned in subsection (3) is whichever of the following dates that is applicable:(a)

for a chargeable consent that is accepting a lodgment of any plans for a development of the land deemed authorised without express written permission — the date of the acceptance of the lodgment;

(b)

for a chargeable consent that is varying a restrictive covenant in a State title that is —(i)

a controlled activity restrictive covenant; or

(ii)

a subdivision control restrictive covenant,

the date the chargeable consent is given.

(5) This section is subject to Part 3.