Income Tax (Land Intensification Allowance) Regulations 2012

No. S 28

Income Tax Act

(CHAPTER 134)

Income Tax
(Land Intensification Allowance)
Regulations 2012

In exercise of the powers conferred by section 18C(2) of the Income Tax Act, the Minister for Finance hereby makes the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Income Tax (Land Intensification Allowance) Regulations 2012 and shall be deemed to come into operation on 23rd February 2010.

Prescribed intensified use of land for prescribed trade or business for pre‑25 March 2016 applications

2.—(1)  The construction or renovation of any building or structure on industrial land, port land or airport land promotes the intensified use of the land for a trade or business for the purposes of section 18C(2) of the Act if, and only if, upon completing the construction or renovation, the building or structure is as follows:

(a) the gross plot ratio of the building or structure —

(i) meets the relevant gross plot ratio benchmark for the trade or business specified in the First Schedule; or

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(ii) if the gross plot ratio of the building or structure already meets or exceeds the relevant gross plot ratio benchmark mentioned in sub‑paragraph (i) before the start of the construction or renovation, is at least 10% more than its gross plot ratio before the start of the construction or renovation; and

(b) at least 80% of the total floor area of the building or structure is used by any one person or partnership for the trade or business.

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(1A)  For the purposes of paragraph (1)(a), the relevant gross plot ratio benchmark applicable to a building or structure on industrial land is the ratio set out in —

(a) Column A of the First Schedule where the application for planning permission or conservation permission is made to the competent authority in accordance with the Planning Act 1998 during the period from 23rd February 2010 to 31st July 2013 (both dates inclusive); and

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(b) Column B of the First Schedule where the application for planning permission or conservation permission is made to the competent authority in accordance with the Planning Act 1998 on or after 1st August 2013.

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[S 798/2025 wef 31/12/2021]

[S 228/2016 wef 22/02/2014]

(1B)  For the purposes of paragraph (1)(a), the relevant gross plot ratio benchmark applicable to a building or structure on port land or airport land is the ratio set out in Column B of the First Schedule.

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(2)  A trade or business is prescribed for the purposes of section 18C(2) of the Act in relation to the promotion of the intensified use of industrial land, port land or airport land if —

(a) the trade or business is a trade or business specified in the First Schedule; and

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(b) following the construction or renovation of any building or structure on the land, the trade or business —

(i) is the principal trade or business of any one person or partnership; and

(ii) is the principal trade or business that will be carried on at the building or structure by that person or partnership.

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Prescribed intensified use of land for prescribed trade or business for post‑25 March 2016 applications

3.—(1)  For the purposes of section 18C(2B) of the Act, a prescribed trade or business is —

(a) where the application for planning permission is made before 15 December 2017, a trade or business specified in the First Schedule;

(b) where the application for planning permission is made on or after 8 March 2017 but before 15 December 2017, a trade or business specified in the First Schedule, or any of the following trades or businesses carried out in an integrated construction and prefabrication hub:

(i) prefabrication of individual components (such as precast columns, beams, staircases);

(ii) prefabrication of integrated sub‑assemblies (such as prefabricated bathroom units and prefabricated mechanical, electrical and plumbing systems);

(iii) prefabrication of fully integrated assemblies (such as prefabricated and prefinished volumetric construction);

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(c) where the application for planning permission is made on or after 15 December 2017 but before 1 January 2026, a trade or business specified in the Second Schedule; or

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(d) where the application for planning permission is made on or after 1 January 2026, a trade or business specified in the Third Schedule.

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(2)  For the purposes of section 18C(2B)(b) of the Act, the construction or renovation of any building or structure on industrial land, port land or airport land promotes the intensified use of the land for a trade or business if, and only if, the gross plot ratio of the building or structure upon completion of the construction or renovation (called in this regulation as‑built gross plot ratio) —

(a) meets the gross plot ratio benchmark for that trade or business; or

(b) if the gross plot ratio of the building or structure before the start of the construction or renovation already meets or exceeds the gross plot ratio benchmark mentioned in sub‑paragraph (a), the as‑built gross plot ratio of the building or structure is at least 10% more than the gross plot ratio before the start of the construction or renovation.

(3)  Where a post‑25 March 2016 application has more than one prescribed trade or business under section 18C(2B)(a)(ii) of the Act, then the trade or business with the highest gross plot ratio benchmark among those trades or businesses is designated for the purposes of making the determination under section 18C(2B)(b) of the Act.

(4)  For the purposes of paragraphs (2)(a) and (3), the gross plot ratio benchmark for a trade or business is —

(a) in the case of an application mentioned in paragraph (1)(a), the ratio set out in Column B of the First Schedule for that trade or business;

(b) in the case of an application mentioned in paragraph (1)(b), the ratio set out in Column B of the First Schedule for that trade or business, or 1.6 for any of the following trades or businesses carried out in an integrated construction and prefabrication hub:

(i) prefabrication of individual components (such as precast columns, beams and staircases);

(ii) prefabrication of integrated sub‑assemblies (such as prefabricated bathroom units and prefabricated mechanical, electrical and plumbing systems);

(iii) prefabrication of fully integrated assemblies (such as prefabricated and prefinished volumetric construction);

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(c) in the case of an application mentioned in paragraph (1)(c), the ratio set out in the Second Schedule for that trade or business; or

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(d) in the case of an application mentioned in paragraph (1)(d), the ratio set out in the Third Schedule for that trade or business.

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(5)  In this regulation, an application for planning permission is an application for planning permission or conservation permission made to the competent authority in accordance with the Planning Act 1998.

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FIRST SCHEDULE

Regulations 2 and 3

Gross plot ratio benchmark where application for planning permission or conservation permission is made before 15 December 2017

Trade or business		Gross plot ratio benchmark
Description	Classification under Singapore Standard Industrial Classification 2010 at Section C	Column A	Column B
1. Manufacture of food products, beverages and tobacco products	1010 1020 1030 1040 1050 1061 1062 1071 1072 1073 1074 1075 1076 1079 1080 1101 1102 1103 1104 1200	0.99	1.00
2. Printing and reproduction of recorded media	1811 1812 1820	1.02	1.98
3. Manufacture of coke and refined petroleum products	1910 1920	0.33	0.40
4. Manufacture of petrochemicals and petrochemical products	2013	0.58	0.69
5. Manufacture of chemicals and chemical products other than petrochemicals and petrochemical products	2011 2012 2021 2022 2023 2024 2029 2030	0.60	0.70
6. Manufacture of pharmaceuticals and biological products	2101 2102	0.60	0.67
7. Manufacture of computers and peripheral equipment, and consumer electronics	2620 2640	2.45	2.45
8. Manufacture of computers, electronic and optical products and electronic equipment other than computers and peripheral equipment, and consumer electronics	2611 2612 2630 2651 2652 2660 2670 2680 2710 2720 2732 2733 2740 2750 2790	1.40	1.69
9. Manufacture of motor vehicles, trailers and semi‑trailers, and railway locomotives and rolling stock, and military fighting vehicles	2910 2920 2930 3020 3040 3091 3092 3099	0.71	0.73
10. Manufacture of air and spacecraft and related machinery	3030	0.63	1.00
11. Building and repairing of ships and boats	3011 3012	0.45	0.70
12. Manufacture of medical and dental instruments and supplies	3250	1.80	1.80
13. Manufacture of machinery and equipment	2811 2812 2814 2815 2816 2817 2819 2821 2822 2824 2825 2826 2827 2829 2830	0.76	0.78
14. Other manufacturing industries	1310 1391 1392 1393 1394 1399 1410 1420 1430 1511 1512 1520 1610 1621 1622 1623 1629 1701 1702 1709 2211 2212 2219 2221 2222 2310 2391 2393 2394 2395 2396 2399 2410 2420 2431 2432 2511 2512 2513 2520 2591 2592 2593 2594 2595 2599 3100 3211 3212 3220 3230 3240 3290	0.82	0.85
15. Logistics	4923 5210 5222 5224 5229 5320	—	1.58

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[S 466/2013 wef 01/08/2013]

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SECOND SCHEDULE

Regulation 3

Gross plot ratio benchmark where application for planning permission or conservation permission is made on or after 15 December 2017 but before 1 January 2026

Trade or business		Gross plot ratio benchmark
Description	Classification under Singapore Standard Industrial Classification 2015
1. Food, beverages and tobacco	1010	1.04
	1020
	1030
	1040
	1050
	1061
	1062
	1071
	1072
	1073
	1074
	1075
	1076
	1079
	1080
	1101
	1102
	1103
	1104
	1200
2. Printing and recorded media	1811	2.24
	1812
	1820
3. Manufacture of coke and refined petroleum products	1910	0.41
	1920
4. Manufacture of petrochemicals and petrochemical products	2013	0.69
5. Manufacture of other chemicals	2011	0.71
	2012
	2021
	2022
	2023
	2024
	2029
	2030
6. Manufacture of pharmaceuticals and biological products	2101	0.68
	2102
7. Manufacturing of computers and peripheral equipment, and consumer electronics	2620	2.47
	2640
8. Manufacture of semiconductor devices, electronics modules and components, and communications equipment	2611	1.71
	2612
	2630
	2651
	2652
	2660
	2670
	2680
	2710
	2720
	2732
	2733
	2740
	2750
	2790
9. Land transport	2910	1.23
	2920
	2930
	3020
	3040
	3091
	3092
	3099
10. Aerospace	3030	1.09
11. Marine and offshore engineering	3011	0.7
	3012
12. Medical technology	3250	2.34
13. Machinery and systems	2811	0.85
	2812
	2814
	2815
	2816
	2817
	2819
	2821
	2822
	2824
	2825
	2826
	2827
	2829
	2830
14. Other manufacturing industries	1310	0.98
	1391
	1392
	1393
	1394
	1399
	1410
	1420
	1430
	1511
	1512
	1520
	1610
	1621
	1622
	1623
	1629
	1701
	1702
	1709
	2103
	2211
	2212
	2219
	2221
	2222
	2310
	2391
	2393
	2394
	2395
	2396
	2399
	2410
	2420
	2431
	2432
	2511
	2512
	2513
	2520
	2591
	2592
	2593
	2594
	2595
	2599
	3100
	3211
	3212
	3220
	3230
	3240
	3290
15. Logistics activities	4923	1.58
	5210
	5222
	5224
	5229
	5320
16. Any of the following trades or businesses carried out in an integrated construction and prefabrication hub:	‑	1.6
(a) prefabrication of individual components (such as precast columns, beams and staircases);
(b) prefabrication of integrated sub‑assemblies (such as prefabricated bathroom units and prefabricated mechanical, electrical and plumbing systems);
(c) prefabrication of fully integrated assemblies (such as prefabricated and prefinished volumetric construction).

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[S 798/2025 wef 01/01/2026]

THIRD SCHEDULE

Regulation 3

Gross plot ratio benchmark where application for planning permission or conservation permission is made on or after 1 January 2026

Trade or business		Gross plot ratio benchmark
Description	Classification under Singapore Standard Industrial Classification 2025
1. Food, beverages and tobacco	1010	1.31
	1020
	1030
	1040
	1050
	1061
	1062
	1071
	1072
	1073
	1074
	1075
	1076
	1079
	1080
	1101
	1102
	1103
	1104
	1200
2. Printing and recorded media	1811	2.24
	1812
	1820
3. Manufacture of coke and refined petroleum products	1910	0.61
	1920
4. Manufacture of petrochemicals and petrochemical products	2013	0.70
5. Manufacture of other chemicals	2011	0.92
	2012
	2021
	2022
	2023
	2024
	2029
	2030
6. Manufacture of pharmaceuticals and biological products	2101	0.69
	2102
7. Manufacture of computers and peripheral equipment, and consumer electronics	2620	2.47
	2640
8. Manufacture of semiconductor devices, electronics modules and components, and communications equipment	2611	2.02
	2612
	2630
	2651
	2652
	2660
	2670
	2680
	2710
	2720
	2732
	2733
	2740
	2750
	2790
9. Land transport	2910	1.23
	2920
	2930
	3020
	3040
	3091
	3092
	3099
10. Aerospace	3030	1.09
11. Marine and offshore engineering	3011	0.78
	3012
12. Medical technology	3250	2.34
13. Machinery and systems	2811	0.90
	2812
	2814
	2815
	2816
	2817
	2818
	2819
	2821
	2822
	2824
	2825
	2826
	2827
	2829
	2830
14. Other manufacturing industries	1310	1.03
	1391
	1392
	1393
	1394
	1399
	1410
	1420
	1511
	1512
	1520
	1610
	1621
	1629
	1701
	1702
	1709
	2103
	2211
	2212
	2219
	2221
	2222
	2310
	2391
	2393
	2394
	2395
	2396
	2399
	2410
	2420
	2431
	2432
	2511
	2512
	2513
	2520
	2591
	2592
	2593
	2594
	2595
	2599
	3100
	3211
	3212
	3220
	3230
	3240
	3290
15. Logistics activities	4923	1.70
	5210
	5222
	5223
	5224
	5229
	5320
16. Any of the following trades or businesses that involve precast concrete operations carried out in an integrated construction and prefabrication hub:	43904 43907	1.60
(a) prefabrication of individual components (such as precast columns, beams and staircases);
(b) prefabrication of integrated sub-assemblies (such as prefabricated bathroom units);
(c) prefabrication of fully integrated assemblies (such as prefabricated prefinished volumetric construction).
17. Other trades or businesses relating to prefabrication operations carried out in a Design for Manufacturing and Assembly facility:	-	1.03
(a) fitting-out of prefabricated bathroom units and prefabricated prefinished volumetric construction modules;
(b) storage of prefabricated components;
(c) production of any prefabricated components, prefabricated systems, integrated sub-assemblies and fully integrated assemblies based on Design for Manufacturing and Assembly (such as prefabricated mechanical, electrical and plumbing systems, structural steel, mass engineered timber and 3-dimensional concrete printing).

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Made this 25th day of January 2012.

CHAN LAI FUNG

Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.

[MF(R) R32.018.2968 Vol. 12; AG/LLRD/SL/134/2010/18 Vol. 1]