Income Tax (Efficient Pollution Control Equipment) Rules

Income Tax Act

(CHAPTER 134, Sections 7 and 19A(6)(c))

R 10

G.N. No. S 547/1996

REVISED EDITION 1997

(15th June 1997)

[1st January 1996]

Citation

1. These Rules may be cited as the Income Tax (Efficient Pollution Control Equipment) Rules.

Criteria for efficient pollution control equipment

2. Any equipment or device installed for the purposes of preventing, controlling or reducing air pollution or water pollution which satisfies the criteria set out in the Schedule shall be deemed to be an efficient pollution control equipment or device for the purposes of section 19A(1D) of the Act.

THE SCHEDULE

Part I

The emission levels of the following pollutants must not exceed the specified emission levels:

Pollutant

Standard Applicable To

Specified Levels

(1)	Ammonia and ammonium compounds

Any trade, industry or process

50 mg/Nm³ expressed as ammonia

(2)	Antimony and its compounds

Any trade, industry or process

3.5 mg/Nm³ expressed as antimony

(3)	Arsenic and its compounds

Any trade, industry or process

0.75 mg/Nm³ expressed as arsenic

(4)

Benzene

Any trade, industry or process

3.5 mg/Nm³

(5)	Cadmium and its compounds

Any trade, industry or process

2 mg/Nm³ expressed as cadmium

(6)	Carbon monoxide

Any trade, industry, process or fuel burning equipment

450 mg/Nm³

(7)

Chlorine

Any trade, industry or process

20 mg/Nm³

(8)	Copper and its compounds

Any trade, industry or process

3.5 mg/Nm³ expressed as copper

(9)	Ethylene oxide

Any trade, industry or process

3.5 mg/Nm³

(10)	Fluorine, hydrofluoric acid or inorganic fluorine compounds

Any trade, industry or process

35 mg/Nm³ expressed as hydrofluoric acid

(11)	Formaldehyde

Any trade, industry or process

15 mg/Nm³

(12)	Hydrogen chloride

Any trade, industry or process

100 mg/Nm³

(13)	Hydrogen sulphide

Any trade, industry or process

4 mg/Nm³

(14)	Lead and its compounds

Any trade, industry or process

3.5 mg/Nm³ expressed as lead

(15)	Mercury and its compounds

Any trade, industry or process

2 mg/Nm³ expressed as mercury

(16)	Oxides of nitrogen

Any trade, industry, process or fuel burning equipment

500 mg/Nm³ expressed as nitrogen dioxide

(17)	Particulate substances including smoke, soot, dust, ash, fly-ash, cinders, cement, lime, alumina, grit and other solid particles of any kind

Any trade, industry, process, fuel burning equipment or industrial plant (except for any cold blast foundry cupolas)

50 mg/Nm³

(18)	Styrene monomer

Any trade, industry or process

75 mg/Nm³

(19)	Sulphur dioxide (non-combustion sources)

Any trade, industry or process

375 mg/Nm³

(20)	Sulphur trioxide and other acid gases

The manufacture of sulphuric acid

375 mg/Nm³ expressed as sulphur trioxide

(21)	Sulphur trioxide or sulphuric acid mist

Any trade, industry or process, other than any combustion process and any plant involving the manufacture of sulphuric acid

50 mg/Nm³ expressed as sulphur trioxide

(22)	Vinyl chloride monomer

Any trade, industry or process

15 mg/Nm³

Part II

(1) The discharge of the following items must not exceed the discharge limits:

Items

Discharge limits into a sewer

Discharge limits into a watercourse

Units in milligram per litre

(1)	BOD (5 days at 20°)

—

(2)

COD

—

(3)	Total Suspended Solids

—

(4)	Cyanide (as CN)

0.05

(5)

Arsenic

2.5

0.5

(6)	Phenolic Compounds (expressed as phenol)

0.25

0.1

(7)

Cadmium*

0.5

0.05

(8)	Chromium (trivalent and hexavalent)*

2.5

0.5

(9)

Copper*

2.5

0.05

(10)

Lead*

2.5

0.05

(11)

Mercury*

0.25

0.025

(12)

Nickel*

0.5

(13)

Selenium*

0.25

(14)

Silver*

2.5

0.05

(15)

Zinc*

0.5

(16)	Metals in total^*

^* The concentration of Toxic Metal must not exceed the limits as shown, individually or in total.

0.5

(2) The effluent from the pollution control equipment must also comply with the other limits stipulated in the Trade Effluent Regulations (Cap. 348, Rg 4).

[G.N. No. S 547/96]

LEGISLATIVE HISTORY

Income Tax (Efficient Pollution Control Equipment) Rules

This Legislative History is provided for the convenience of users of the Income Tax (Efficient Pollution Control Equipment) Rules. It is not part of these Rules.

G. N. No. S 547/1996—Income Tax (Efficient Pollution Control Equipment) Rules 1996

Date of commencement

1 January 1996

1997 Revised Edition—Income Tax (Efficient Pollution Control Equipment) Rules

Date of operation

15 June 1997

G. N. No. S 498/2001—Income Tax (Efficient Pollution Control Equipment) (Amendment) Rules 2001

Date of commencement

1 October 2001