Written Answer by Ministry of National Development on whether the responsibility for paying the Temporary Development Levy rests with landlords or tenants

Feb 2, 2021

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

Answer:

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.