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Land Betterment Charge Act 2021 PART 9 — MISCELLANEOUS

s 61–s 65 · 5 sections

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Interface with other laws

s 61

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61. 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 1998.

Service of documents

s 62

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62.—(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 individual personally; (b) by sending it by prepaid registered post to the address specified by the individual for the service of documents or, if no address is so specified, the individual’s residential address or business address; (c) by leaving it at the individual’s residential address with an adult apparently resident there, or at the individual’s business address with an adult apparently employed there; (d) by affixing a copy of the document in a conspicuous place at the individual’s residential address or business address; (e) by sending it by fax to the fax number last known to the person giving or serving the document as the fax number for the service of documents on the individual; or (f) by sending it by email to the individual’s last email address. (3) A document permitted or required by this Act to be given to a partnership (other than a limited liability partnership) may be served —(a) by giving it to any partner, secretary or other similar officer of the partnership; (b) by leaving it at, or by sending it by prepaid registered post to, the partnership’s business address; (c) by sending it by fax to the fax number used at the partnership’s business address; or (d) by sending it by email to the partnership’s last email address. (4) A document permitted or required by this Act to be given to a body corporate (including a limited liability partnership) or an unincorporated association may be served —(a) by giving it to the secretary or other similar officer of the body corporate or unincorporated association, or the limited liability partnership’s manager; (b) by leaving it at, or by sending it by prepaid registered post to, the registered office or principal office in Singapore of the body corporate or unincorporated association; (c) by sending it by fax to the fax number used at the registered office or principal office in Singapore of the body corporate or unincorporated association; or (d) by sending it by email to the last email address of the body corporate or unincorporated association. (5) Service of a document under subsection (1) takes effect —(a) if the document is sent by fax and a notification of successful transmission is received, on the day of transmission; (b) if the document is sent by email, at the time that the email becomes capable of being retrieved by the person to whom it is sent; and (c) if the document is sent by prepaid registered post, 2 days after the day the document was posted (even if it is returned undelivered). (6) However, service of any document under this Act on a person by email may be effected only with the person’s prior consent to service in that way. (7) However, this section does not apply to documents to be served in proceedings in court. (8) In this section —“business address” means —(a) in the case of an individual, the individual’s usual or last known place of business in Singapore; or (b) in the case of a partnership (other than a limited liability partnership), the partnership’s principal or last known place of business in Singapore; “document” includes a notice or an order permitted or required by this Act to be served; “last email address” means —(a) the last email address given by the addressee concerned to the person giving or serving the document as the email address for the service of documents under this Act; or (b) the last email address of the addressee concerned known to the person giving or serving the document; “residential address” means an individual’s usual or last known place of residence in Singapore.

Application to Government, etc.

s 63

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63.—(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 charge or prosecution for an offence under this Act. (2) To avoid doubt, no public authority or other person is immune from liability to any land betterment charge or prosecution for any offence under this Act by reason only that the public authority or person (as the case may be) is engaged to provide services to the Government or is acting in any other similar capacity for, or on behalf of, the Government.

Regulations by Authority

s 64

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64.—(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 effect to this Act. (2) In particular, the Authority may, with the approval of the Minister, make Regulations to provide for any of the following:(a) the procedure for applying for a deferment determination or approval to transfer any deferred liability to pay any land betterment charge; (b) the procedure for appeals under Part 7; (c) the fees payable with respect to processing applications for deferment determinations or approvals to transfer any deferred liability to pay land betterment charges, or for any other service provided by the Authority in the administration of this Act; (d) the offences under this Act that may be compounded; (e) that any contravention of any provision of the Regulations is an offence and that the penalty for which on conviction may be a fine not exceeding $10,000 or imprisonment for a term not exceeding 6 months or both; (f) such saving, transitional, and other consequential, incidental and supplemental provisions as is necessary or expedient for the Regulations made under this section. (3) All Regulations made under this section must be presented to Parliament as soon as possible after publication in the Gazette.

Regulations for Valuation method and Table of Rates method, etc.

s 65

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65.—(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 and post‑chargeable valuation for any land, which may be in one or more of the following terms:(a) by reference to location of the land in question; (b) by reference to the different intended and existing uses of the land in question; (c) by reference to the nature of the material interest of taxable persons; (d) by reference to the area of the land that is the subject of the chargeable consent given; (e) by reference to development intensity; (f) by reference to historical rates; (g) by reference to the date or validity of any planning permission or conservation permission granted; (h) by reference to metrics that are the equivalent of planning parameters used to express written permissions under the Planning Act 1998 or the predecessor Act. (2) The Regulations made under this section may also —(a) provide for situations where the Authority does not have sufficient information, or information of sufficient quality, to enable it to establish any area of the land —(i) that is the subject of the chargeable consent given or to be given; or (ii) that is an authorised development or otherwise in lawful use; (b) set differential rates, supplementary rates, nil rates, increased rates or reductions; (c) provide for how liability for any land betterment charge is apportioned; and (d) prescribe any matter necessary or convenient for carrying out or giving effect to the Valuation method. (3) However, the Regulations made under this section prescribing the rates and method to calculate a pre-chargeable valuation for any land or for carrying out or giving effect to the Valuation method must disregard —(a) any authorised development of the land that relates to one single dwelling‑house on the land if the development in respect of which a chargeable consent is to be given is for a use other than as land with only one single dwelling‑house on it; (b) any use of the land that is not an authorised development or is otherwise not in lawful use; or (c) any authorised development of the land prescribed in Regulations made under this section as excluded for this purpose. (4) In this section, “single dwelling‑house” means one detached, semi‑detached, linked or terrace house used or adapted for use wholly or mainly for the purpose of human habitation. (5) The Minister may also make regulations under this section prescribing —(a) the criteria for deferment determinations; (b) the disqualifying events for the cancellation of deferment determinations; (c) the prescribed percentage of the increase in the value of the land likely to accrue from the giving of a chargeable consent in relation to land, for the purposes of section 8; and (d) such saving, transitional, and other consequential, incidental and supplemental provisions as are necessary or expedient for the Regulations made under this section. (6) All Regulations made under this section must be presented to Parliament as soon as possible after publication in the Gazette.

Back to Land Betterment Charge Act 2021 — full text

Provisions on this page are reproduced verbatim from official open data. See the attribution line.

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗

Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

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