When land betterment charge is payable
Open ↗24.—(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 charge; or
(b)
at the end of any period of extension allowed under subsection (4) for payment of that land betterment charge.
(2) Where an assessment in a liability order is revised in accordance with section 27 and any additional land betterment charge is payable by a taxable person, the additional land betterment charge is due and payable to the Authority —(a)
at the end of one month after the revised liability order is given to the taxable person by the Authority in respect of that additional land betterment charge; or
(b)
at the end of any period of extension allowed under subsection (4) for payment of that additional land betterment charge.
(3) Where a deferment determination is cancelled under section 22(5) and a taxable person becomes liable under that section to pay the amount of the land betterment charge that was reduced in accordance with that deferment determination, that amount of the land betterment charge is due and payable to the Authority in full —(a)
at the end of one month after the notice under section 22(6) about the cancellation of the deferment determination is given to the taxable person by the Authority; or
(b)
at the end of any period of extension allowed under subsection (4) for payment of the land betterment charge.
(4) The Authority may, in such cases as it thinks fit, extend the time for payment of any land betterment charge or additional land betterment charge beyond the time mentioned in subsection (1)(a), (2)(a) or (3)(a).
(5) This section is 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.
Liability order
Open ↗25.—(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 development or subdivision of, or a controlled activity with respect to, any land; or
(b)
if the relevant chargeable consent when given relates to a development of any land, an estimate of the amount of the land betterment charge that would be payable by the taxable person if the relevant chargeable consent were given in relation to a development of the land.
(2) A liability order must —(a)
specify an estimate of the total amount or the total amount (as the case may be) of the land betterment charge payable, and the apportioned amount among each taxable person concerned;
(b)
state that the liability order may be subsequently revised by the Authority, and that an additional amount of land betterment charge may become further payable as a result;
(c)
state that a taxable person given the liability order has to pay that estimated amount or amount (as the case may be) of land betterment charge within the time delimited by or under section 24(1); and
(d)
specify the time within which under section 47(2)(a) the person may appeal to the Minister against the liability order.
(3) Where the Authority gives to a taxable person a revised liability order under section 27 in respect of any chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land, any earlier liability order given by the Authority to the taxable person in respect of the same chargeable consent and relating to the same development or subdivision of, or the same controlled activity with respect to, the same land ceases to have any effect.
(4) Subject to section 30, a liability order specifying an estimate of the amount of the land betterment charge payable by the taxable person if a chargeable consent were given in relation to a development of any land is treated as final as regards the assessment of the amount of land betterment charge payable in relation to the same development of the same land when —(a)
24 months has lapsed after —(i)
the date the chargeable consent was given to the taxable persons; or
(ii)
if the chargeable consent was given on more than one date, the last date the chargeable consent was given to any of the taxable persons; and
(b)
no revised liability order is earlier given under section 27 in respect of that same chargeable consent.
When liability order must be given
Open ↗26.—(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 that is —(a)
a planning permission or conservation permission; or
(b)
by way of varying of a restrictive covenant in a State title relating to any land that is not a controlled activity restrictive covenant or subdivision control restrictive covenant,
the liability order must be given as soon as practicable after one of the following dates, whichever is applicable:
(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 or authorisation 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 the development that may be deemed authorised without express written permission;
(d)
the date where the competent authority or Land Planning Minister notifies the Authority that the competent authority or Land Planning Minister (as the case may be) intends to grant written permission under section 14 or 17(4) (as the case may be) of the Planning Act 1998 — where any provisional permission is granted with respect to the development of the land and that provisional permission does not lapse because of one or more extensions.[Act 23 of 2023 wef 18/12/2023]
(3) 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 liability order must be given as soon as practicable after the date the lodgment is accepted.
(4) For a chargeable consent that is by way of varying a controlled activity restrictive covenant or a subdivision control restrictive covenant in a State title, the liability order must be given as soon as practicable after the date the chargeable consent is given.
Revised liability order
Open ↗27.—(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 additions to the assessment as it thinks necessary to ensure that a complete and accurate assessment is made; or
(b)
upon a reference by the Minister under section 47(4) after an appeal.
(2) The Authority must not give a revised liability order under subsection (1)(a) about an estimate of the amount or the amount of land betterment charge payable in respect of a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land if more than 24 months has lapsed after —(a)
the date the chargeable consent was given to the taxable persons; or
(b)
if the chargeable consent was given on more than one date, the last date the chargeable consent was given to any of the taxable persons.
(3) A revised liability order in respect of a chargeable consent in relation to a development or subdivision of, or a controlled activity with respect to, any land must —(a)
specify the revised amount of land betterment charge payable by every taxable person concerned in respect of the chargeable consent;
(b)
state that a taxable person given the revised liability order has to pay the additional amount of land betterment charge specified within the time delimited by or under section 24(2);
(c)
state that any earlier liability order given to the taxable person in respect of the same chargeable consent and relating to the same development or subdivision of, or the same controlled activity with respect to, the same land is superseded; and
(d)
specify the time within which under section 47(2)(a) the person may appeal to the Minister against the revised liability order.
Valuation method process
Open ↗28. 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 controlled activity with respect to, any land, the Authority must —(a)
arrange for a valuation required by that section to be carried out without delay by a designated valuer; and
(b)
upon receiving a report of the valuation mentioned in paragraph (a), give a liability order based on that report to the taxable person or persons concerned.
Liability order, etc., ceases to have effect when land betterment charge is fully paid
Open ↗29. 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 given to a taxable person in respect of a chargeable consent ceases to have effect in relation to the taxable person once all outstanding amounts of land betterment charge due in respect of that chargeable consent have been paid to the Authority.
Payment of land betterment charge short levied, etc.
Open ↗30.—(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 whom the refund has erroneously been made must pay the deficiency or repay the amount erroneously refunded, to the Authority on a valid demand being made and given to that person.
(2) A demand is valid under subsection (1) if it satisfies the following:(a)
it is in writing;
(b)
it is made within 2 years after the date of payment of the land betterment charge stated in the demand as having been short levied or erroneously refunded;
(c)
it specifies —(i)
the amount of the short levy or erroneous refund that the Authority requires to be paid or repaid; or
(ii)
the circumstances or land or chargeable consent in relation to which the Authority has reason to believe the short levy or erroneous refund arose.
(3) Subsection (2)(b) does not apply if the short levy or erroneous refund was the result of fraud or evasion on the part of the person liable to pay the amount short levied, or who claimed for or to be entitled to the refund erroneously made, as the case may be.
(4) Where the short levy or erroneous refund does not exceed $20 or such other amount as the Minister may prescribe in Regulations made under section 65 in substitution, the Authority may waive the recovery of the short levy or erroneous refund.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
