Amalgamation of Land for Development by Property Developers


A developer may buy additional plots of land (referred as “subsequent transaction”) to amalgamate with the principal plot of land for housing development (“referred as “first transaction”).

In the case where the first transaction qualifies for ABSD remission, the developer may submit a request for ABSD remission on subsequent transaction(s) insofar as the additional land plots acquired are developed as part of the housing development with the principal land plot.

Each request for remission will be considered on its own merits.  If the remission is approved, the developer would have to ensure that the whole development meets the remission conditions from the date of the first transaction.

In the case where the first transaction is not subject to ABSD, remission on the second transaction may also be considered on a case-by-case basis depending on the merits of each case; such as if the acquisition of the subsequent plot is contingent upon planning approval or if the plot acquired is incapable of independent development.

Please proceed to pay BSD while applying for remission.

How to Apply

To apply for the ABSD remission, please submit an online application with the supporting documents via the e-Stamping Portal (select “Apply for Assessment/ Appeal” under “Request”) within 14 days from the date of purchase.