Guide on Development Charge computation

Development charge is a tax on the enhancement in land value resulting from the State approving a higher value development proposal.

Development charge is payable when the development ceiling exceeds the development baseline, i.e.

Development Charge Payable =

Development ceiling
Development ceiling is the value of the development proposed for a site and allowed by URA. You can work out the development ceiling by using the following formula:

You may obtain information on the DC rates, use groups and sector maps from
our website. http://www.ura.gov.sg > Development Control Matters > Maps > Development ChargeSector Map & Rates

Development Baseline
The development baseline is the value derived from the use and intensity of the approved development on the land, for which development charge was paid,
exempted, remitted or not required to be paid. You can work out the development baseline by using the following formula:

You may approach the building owner for the approved plans for the development or submit a search application to URA for the data. You can download the application form DC 15 from our website. http://www.ura.gov.sg > Developer & Building Professionals > Download Planning Application Forms> Forms for Other DC Services > DC 15

Having obtained the approved data, it is important that you determine if development was approved under the 1993 GFA definition. You may seek help from a Qualified Person (registered architect or engineer) to re-compute the approved GFA under 1993 definition, if necessary.

Development Charge Exemption

The development charge exemption provisions are for in the Planning (Development Charge Exemption) Rules. http://www.ura.gov.sg > Developer & Building Professionals > Legislation> Planning Act, Planning DC Exemption Rules. The development charge exemption is the difference in value between the safeguarded historical baseline and the development baseline

For private land, the historical baseline in the Master Plans 1958 & 1980 has been
safeguarded in full; or in part up to Master Plan 2003 when the Master Plan 1958 or 1980 value is higher than the Master Plan 2003 value.

You may obtain more information on deriving the safeguarded historical baseline from our website. http://www.ura.gov.sg > Development Control Matters > Other Information > 2008

You can work out the development charge exemption by using the following formula:

(Safeguarded Gross Floor Area - Approved Gross Floor Area ) X DC rate for the use group in the sector where the site is located

Note: Conversion factor for residential density in 1958 & 1980 Master Plan To Equivalent Plot Ratio (EPR)

Master Plan 1958 :
Equivalent Plot Ratio (EPR) = 1958 Density x 2.471 x 0.0056

Master Plan 1980 provision:
Equivalent Plot Ratio (EPR) = 1980 Density x 0.0056

Determination of development charge rates to be used

The set of development charge rates to be used will depend on the “material date”. “Material date” refers to:
a) The date of Provisional Permission (PP), or
b) Date of 2nd or subsequent extension of PP.

You may obtain more information on the development charge sectors and rates from our website. http://www.ura.gov.sg > Development Control Matters > Maps > Development ChargeSector Map & Rates

Links required

1. Master Plans
   2008 MP
   2003 MP
   1980 MP
   1958 MP
   Written Statement
   
   
2. Safeguarded landed housing Plan
   
   
3. Planning Area Boundaries
   
   
4. Development Charge Sector & Rates
   
   
5. Legislation
   Planning Act & Planning DC exemption Rules
   
   
6. Download Forms
   Forms for Other DC Services - DC 15
   Development baseline
   
   
7. Other relevant information on DC Computation
   2008 Revision to Development Baseline Definition