Land Intensification Allowance (LIA)

ICPHs

The prefabrication of:

• Individual components e.g. precast columns, beams, staircases;

• Integrated sub-assemblies e.g. Prefabricated Bathroom Units (PBUs); and/or

• Prefabricated Prefinished Volumetric Construction (PPVC).

DfMA facilities

• Fit-out works e.g. fitting-out of PBUs and PPVC modules; 

• Storage of prefabricated components; 

• Production of other DfMA products e.g. Prefabricated Mechanical, Electrical and Plumbing (MEP) systems, structural steel, mass engineered timber, 3D concrete printing; and/or 

• Production of any other new DfMA technologies, approved on a case-by-case basis

Capital expenditure incurred from the start of policy effective date, i.e. 8 March 2017 to the date of completion of the approved LIA building can qualify for the LIA incentive.

The following items are qualifying capital expenditure:

• Cost of feasibility study on the layout of the building structure;

• Design fees of the building or structure;

• Cost of preparing plans for obtaining approval for the building or structure;

• Cost of piling, construction and extension or Addition and Alteration (A&A) works;

• Cost of demolition of an existing building or structure;

• Legal and other professional fees in relation to the approved construction or approved extension or A&A works; and

• Stamp duties payable in respect of title of the building or structure.