Responsibility for Paying Temporary Development Levy

Parliament of Singapore · 2 February 2021

Official Report, 2 February 2021, Vol 95, Issue 17 · Open in the reader (summaries, search, filters)

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Mr Gerald Giam Yean Song asked the Minister for National Development whether the responsibility for paying the Temporary Development Levy rests with landlords or tenants.

Mr Desmond Lee: The Temporary Development Levy (TDL) is payable when temporary enhancement of land value occurs when Temporary Permission (TP) is granted, for a temporary change-of-use or minor building works.

Under Section 40B of the Planning Act, the TDL shall be paid for by the owner of the premises or the applicant for the TP. URA does not prescribe which party should pay the TDL – it is up to the relevant stakeholders to discuss and make a commercial decision.

Source: Singapore Parliament Official Report (Hansard) for 2 February 2021. Republished on SGParliament.