SINGAPORE Law and Practice Contributed by: Dorothy Marie Ng, Monica Yip, Tay Peng Cheng and Tan Shao Tong, WongPartnership LLP
While the Environmental Protection and Man - agement Act 1999 distinguishes between an owner and an occupier (including a lessee), in most circumstances both are liable in the event of pollution. There are also statutory presump - tions where, in the case of a discharge of toxic substances or hazardous substances into water, it is presumed that the occupier is at fault. 2.8 Permitted Uses of Real Estate Under Zoning or Planning Law A buyer can submit legal requisitions to the Urban Redevelopment Authority (URA), and the replies will indicate the prevailing master plan zoning of the land and the approved use. Prior to the development of land, a developer must submit applications to the URA for plan - ning approval. A buyer or developer may submit an outline application before making plans for the redevelopment of land. The outline applica - tion is a broad proposal to test the allowable land use, plot ratio, building height and building form on a development site. 2.9 Condemnation, Expropriation or Compulsory Purchase The Land Acquisition Act 1966 allows the State to acquire land compulsorily where it is needed: • for any public purposes; • by any person, corporation or statutory board for any work or an undertaking that, in the opinion of the Minister for Law, is of public benefit or public utility, or is in the public interest; or • for any residential, commercial or industrial purposes. The acquisition process will commence with the publication of a notice of intended acquisition in the Government Gazette, after which the Col -
lector of Land Revenue will cause a notice to be published in major newspapers, and notices will be sent to persons interested in the real estate. Thereafter, the Collector of Land Revenue will, inter alia, ascertain the persons interested in the real estate and their rights thereto, and make an award of compensation, which must take into account the market value of the real estate com - pulsorily acquired. The Collector of Land Revenue may then acquire or take possession of the real estate, upon mak - ing the award of compensation, by posting an appropriate notice. Other than the Land Acquisition Act 1966, leg - islation such as the Street Works Act 1995 and the Sewerage and Drainage Act 1999 empowers statutory boards to enter private lands and take possession of or vest lands or part thereof for public purposes. Aggrieved owners may submit appeals according to the process set out in the relevant legislation. 2.10 Taxes Applicable to a Transaction Buyer’s Stamp Duty In a property purchase, the buyer is obliged to pay buyer’s stamp duty (BSD) based on the acquisition price or market value of the property (whichever is higher). Since 15 February 2023, the top marginal BSD rates are 6% for residential properties and 5% for non-residential proper - ties. For a mixed-use or mixed-zoning property, the BSD rates of up to 6% and 5% apply on residential and non-residential components respectively. The market value of residential and non-residential components can be determined by a professional valuer. Additional Buyer’s Stamp Duty Depending on the profile of the buyer, an addi - tional buyer’s stamp duty (ABSD) of between 5%
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