Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
General exemption
12.—(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 order made under subsection (1) must be presented to Parliament as soon as possible after publication in the Gazette.
Concessionary relief for planning objectives
13.—(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 relation to —(a) a development or subdivision of any land within any land, or land in any area, specified in the order; (b) a development of any land within any development or class of developments specified in the order; or (c) a development or subdivision of any land within any area or other extent of development specified in the order, if and so far as the relief appears to the Land Planning Minister to be necessary or expedient. (2) However, the Land Planning Minister may only make an order under subsection (1) if satisfied that the subject of the order is not covered by section 12 and —(a) will advance an integrated or a more optimal use of land in Singapore or any part of Singapore, and one of the following applies:(i) the desirability of the proposed development or subdivision of any land in achieving economic development or maintaining the cultural, economic, physical and social wellbeing of the people of Singapore and the community in the area concerned; (ii) there is an appropriate balance between potential short‑term and long‑term environmental effects of the proposed development or subdivision of any land or any adverse environmental effects of development or subdivision (climate change and urban congestion, for example) that may result are otherwise avoided or minimised; (iii) the desirability of funding (in whole or part) from any land betterment charge relating to the proposed development or subdivision of any land or other activity, the actual and expected estimated total cost of infrastructure and amenities required to support the improvement of the area in which the development or subdivision is to take place, taking into account other actual and expected sources of funding; (b) will promote or encourage the greater use of technology or other techniques and improvements in the construction process that enhance productivity in the construction industry; or (c) will promote or encourage environmentally sustainable development of land that balances the interests of current and future generations in Singapore. (3) An order under subsection (1) may —(a) provide for a reduction of the land betterment charge chargeable, such as —(i) by a reduced percentage of the increase in the value of the land likely to accrue from the giving of a chargeable consent; (ii) by specifying a higher pre‑chargeable valuation for the development concerned; or (iii) by providing for an off‑set against the land betterment charge payable; (b) prescribe that the concessionary relief contained in the order is subject to conditions related to the matters in subsection (2)(a), (b) or (c), including conditions prohibiting or restricting the disposal of or dealing with land for a period; and (c) provide different concessionary reliefs for land, developments and areas of different descriptions and for different circumstances. (4) Section 65 applies with such modifications as are required for the making of an order under subsection (1). (5) Where an order is made under this section and it is applicable to any land, development of land or chargeable consent described in the order, then for the purposes of this Act, any reference to —(a) the prescribed percentage of the increase in the value of the land likely to accrue from the giving of the chargeable consent in relation to the land or a development or subdivision of the land is as specified or described in the order; and (b) the pre‑chargeable valuation of the land is as specified or described in the order. (6) Every order made under this section must be presented to Parliament as soon as possible after publication in the Gazette.
Remission
14.—(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 charge would entail serious hardship; (b) that payment of any land betterment charge payable or to become payable is likely to cause substantial hardship to a taxable person; or (c) that payment of any land betterment charge payable or to become payable by a particular taxable person is not compatible with the purposes of this Act having regard to the peculiar facts of the case, the Minister may remit the payment of the land betterment charge, either wholly or in part. (2) The Minister may delegate the exercise of all or any of the powers conferred upon the Minister under subsection (1) to the Authority, an employee of the Authority or a public officer, and any reference in subsection (1) to the Minister includes a reference to the Authority or that employee or public officer, as the case may be. (3) Any delegation under subsection (2) may be general or in a particular case and may be subject to such conditions or limitations as set out in this Act or as the Minister may specify. (4) This section also applies to any interest imposed under section 38 and any penalty tax payable under Part 6.
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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗
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