Statute Details
- Title: Fees (Government Columbaria) Order 2024
- Act Code: FeA1920-S284-2024
- Legislation Type: Subsidiary legislation (SL)
- Authorising Act: Fees Act 1920
- Enacting Formula / Power Source: Powers conferred by section 2 of the Fees Act 1920
- Making Date: 27 March 2024
- Parliamentary Presentation: To be presented to Parliament under section 3 of the Fees Act 1920
- Commencement: The extract indicates the operative version dated 1 April 2024 (SL 284/2024)
- Status: Current version as at 27 Mar 2026
- Key Provisions: Section 3 (fees payable), Section 4 (late payment interest), Section 5 (revocation)
- Government Bodies Mentioned: Ministry of Sustainability and the Environment (fees payable to this Ministry)
What Is This Legislation About?
The Fees (Government Columbaria) Order 2024 is a Singapore subsidiary legislation instrument that sets out the fees payable for services relating to “government columbaria”. In practical terms, it provides the legal basis for charging members of the public (or other persons responsible for payment) for matters specified in a schedule—most commonly, fees connected to the storage or related administrative processes involving ashes in government-run columbaria.
The Order is made under the Fees Act 1920, which empowers the Minister to prescribe fees for specified government services. This particular Order focuses on three named government columbaria: Choa Chu Kang Columbarium, Mandai Columbarium, and Yishun Columbarium. It also addresses what happens if a fee is not paid by the due date, by imposing late payment interest calculated by reference to a market benchmark (SORA).
Although the extract does not reproduce the detailed fee amounts in the Schedule, the structure is clear: the Schedule contains a table of “matters” (in the first column) and the corresponding “fees” (in the second column). Section 3 then makes those scheduled fees legally payable to the Ministry of Sustainability and the Environment.
What Are the Key Provisions?
1. Citation and scope (Sections 1 and 2)
Section 1 provides the short title: “Fees (Government Columbaria) Order 2024”. Section 2 defines “government columbarium” as any of the following: (a) Choa Chu Kang Columbarium, (b) Mandai Columbarium, and (c) Yishun Columbarium. This definition is crucial because it determines the facilities to which the fee regime applies. If a service relates to a columbarium that is not one of these named sites, the Order would not automatically govern the fees (unless another instrument applies).
2. Payment of scheduled fees (Section 3)
Section 3 is the operative charging provision. It states that “the fees specified in the second column of the Schedule are payable” to the Ministry of Sustainability and the Environment “in respect of the matters specified opposite in the first column of that Schedule.”
In plain language: if you are dealing with a matter listed in the Schedule (for example, a particular type of service or transaction connected to a government columbarium), you must pay the corresponding fee amount. The legal effect is that the fee amounts are not merely administrative; they are prescribed by law through the Schedule and made payable by Section 3.
3. Late payment interest (Section 4)
Section 4 is one of the most practitioner-relevant parts of the Order because it creates a clear statutory mechanism for interest on unpaid fees. The provision applies where “any fee payable under paragraph 3 is not paid in full by the date on which payment is due.” In that case, an additional amount is payable: simple interest at a rate equal to 4.5 percentage points above the 3-month compounded SORA, calculated on the outstanding amount for the relevant period.
The interest period begins when the payment (or part of it) falls into arrears and ends on the date the payment is fully made. This “from arrears to full payment” approach is important for calculating exposure and for advising clients on settlement timing.
Section 4(3) then defines key terms used in the interest calculation:
- “3-month compounded SORA” is computed by the Monetary Authority of Singapore (MAS) using a prescribed methodology and published on MAS’s website (or, if the website is unavailable, in another publicly accessible form).
- The computation depends on whether the relevant period falls within one of two six-month windows: beginning on 1 April or beginning on 1 October of a calendar year. The publication date is anchored to either 1 March (for the April-based window) or 1 September (for the October-based window), with fallback rules if those dates are not business days.
- “business day” means any day other than Saturday, Sunday, or a public holiday.
- “prescribed methodology” refers to a specific MAS user guide: “Compounded Singapore Overnight Rate Average Index (“SORA Index”), Compounded SORA and MAS Floating Rate Notes (“MAS FRN”): A User Guide” dated 16 March 2021.
- “SORA” is defined as the volume-weighted average rate of unsecured overnight interbank Singapore dollar borrowing transactions in the Singapore market between 8 a.m. and 6.15 p.m., as published by MAS.
For legal practitioners, the significance is twofold: (i) the interest rate is not fixed in the Order but floats with a defined benchmark, and (ii) the methodology is anchored to MAS publications, reducing ambiguity about how the rate is determined.
4. Revocation (Section 5)
Section 5 revokes the earlier instrument: Fees (Storage of Ashes in Government Columbaria) (Consolidation) Order (O 8). This indicates that the 2024 Order replaces the prior consolidated fees framework. Revocation matters for transitional advice: after commencement, the revoked order should no longer govern fees for matters within the scope of the new Order, unless a specific savings provision exists (none appears in the extract).
How Is This Legislation Structured?
The Order is structured in a conventional format for Singapore fee orders:
- Enacting Formula (the legal basis and authority to make the Order)
- Section 1 (Citation) identifying the Order
- Section 2 (Definition) defining “government columbarium” by reference to named facilities
- Section 3 (Fees) making the Schedule’s fee table legally payable to the Ministry of Sustainability and the Environment
- Section 4 (Late payment interest) establishing interest for unpaid fees, including detailed definitions for the SORA-based rate
- Section 5 (Revocation) removing the earlier fees order
- Schedule containing the substantive fee amounts and the “matters” to which they apply
From a practitioner’s perspective, the Schedule is the commercial heart of the instrument. While the extract does not show the fee table, the legal mechanism is clear: the Schedule’s second-column amounts become enforceable through Section 3.
Who Does This Legislation Apply To?
The Order applies to persons who are required to pay fees for matters specified in the Schedule in connection with the defined government columbaria (Choa Chu Kang, Mandai, and Yishun). In most real-world scenarios, this will involve individuals or families arranging for services relating to ashes at government columbaria, and any other party who is responsible for payment under the administrative processes of the Ministry of Sustainability and the Environment.
Because the Order is a fee-prescription instrument, it does not typically “regulate conduct” in the way a licensing statute would. Instead, it governs the financial obligations arising from transactions or services within its scope. The late payment interest provision in Section 4 further applies to any payer who fails to pay the fee in full by the due date.
Why Is This Legislation Important?
This Order is important for three main reasons: legal enforceability of fees, clarity on late payment consequences, and continuity through revocation of an earlier regime.
First, by prescribing fees through a Schedule and making them payable under Section 3, the instrument provides a clear statutory basis for charging. This reduces uncertainty and supports consistent fee collection practices. For practitioners advising clients, it means fee liability is not merely contractual or administrative; it is grounded in legislation.
Second, Section 4 provides a detailed and objective late payment interest regime. The interest rate is calculated using a transparent benchmark (SORA) and a defined methodology published by MAS. This is particularly relevant in disputes about whether interest is payable, how it is computed, and from when it accrues. The “arrears to full payment” rule also affects settlement strategies and the timing of payment to limit interest exposure.
Third, the revocation in Section 5 signals that the 2024 Order is intended to replace the earlier consolidated fees order. This matters for historical claims and for determining which fee schedule applies to a given transaction date. In practice, counsel should check the commencement date (the instrument is shown as SL 284/2024 with a timeline entry of 1 April 2024) and confirm which version governed the relevant service request or payment due date.
Related Legislation
- Fees Act 1920 (authorising legislation for prescribing fees)
- Fees (Storage of Ashes in Government Columbaria) (Consolidation) Order (O 8) (revoked by Section 5 of this Order)
Source Documents
This article provides an overview of the Fees (Government Columbaria) Order 2024 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.