Statute Details
- Title: Parking Places (Deficiency Charge — Exemption) Order 2018
- Act Code: PPA1974-S282-2018
- Type: Subsidiary Legislation (SL)
- Authorising Act: Parking Places Act (Cap. 214), specifically powers conferred by section 21
- Commencement: 8 May 2018
- Status: Current version as at 27 Mar 2026
- Key Provisions: Section 2 (Exempt persons); Section 3 (Exempt private parking places)
- Amendment Noted in Extract: Amended by S 75/2019 with effect from 1 Feb 2019
- Related Legislation (as indicated): Charities Act; Parking Places Act; Planning Act; Societies Act; Parks and Trees Act; Parking Places (Provision of Parking Places and Parking Lots) Rules 2018; Traffic Impact Assessment Guidelines for Developments (2017 Edition)
What Is This Legislation About?
The Parking Places (Deficiency Charge — Exemption) Order 2018 is a Singapore subsidiary legislation that creates targeted exemptions from paying a “deficiency charge” under the Parking Places Act. In practical terms, the deficiency charge is a financial consequence that arises when a development does not provide the required number of parking lots. This Order identifies specific categories of landowners/occupiers and specific circumstances relating to private parking places where the deficiency charge does not apply.
The Order’s purpose is to ensure that the deficiency charge regime is applied fairly and proportionately. It recognises that some developments are not operated for profit, or are charitable and benevolent in nature, and therefore should not be burdened with deficiency charges. It also recognises that parking provision requirements may be reduced or made impracticable due to operational reasons (such as car waxing/polishing uses) or due to safety and planning considerations (such as public park locations or Authority determinations that no parking lots should be provided).
Although the Order is short, it is legally significant because it operates as a gateway to exemption. For practitioners, the key is to map the facts of a development (who the owner/occupier is; what the development is; where the site is; and why the parking lot count differs from the “applicable number”) onto the precise exemption conditions in Sections 2 and 3.
What Are the Key Provisions?
Section 1 (Citation and commencement) confirms that the instrument is the “Parking Places (Deficiency Charge — Exemption) Order 2018” and that it came into operation on 8 May 2018. While this is procedural, it matters for determining whether an exemption can be relied upon for developments carried out “to be carried out” on or after commencement, and for assessing transitional issues where deficiency charge liability may have arisen around the amendment date.
Section 2 (Exempt persons) provides an exemption from the payment of any deficiency charge under section 6B(1)(b) of the Parking Places Act. The exemption applies to the “following owner or occupier of any land or premises” in respect of any development (as defined by the Planning Act) carried out or to be carried out on that land or premises.
Section 2(a) exempts an organisation or association (whether corporate or unincorporated) that is not operated or conducted for profit. This is a broad category, but it is fact-sensitive: the exemption depends on the organisation’s operating purpose and whether it is conducted for profit. Practitioners should consider governance documents, funding sources, and how surpluses are treated.
Section 2(b) exempts a body of persons (whether or not registered as a society under the Societies Act and whether or not incorporated) established for charitable, benevolent or philanthropic purposes only, and which is either registered under Part III of the Charities Act or not required to be registered under section 5(4) of that Act. This provision is particularly important for charities and charitable organisations: it ties eligibility to the Charities Act registration framework, reducing uncertainty compared to a purely “purpose-based” test.
Section 3 (Exempt private parking places) is the core operational provision for development sites. It exempts an owner or occupier from deficiency charge in respect of a development involving the provision of parking lots in a private parking place where the number of parking lots provided is less than the “applicable number” (as defined later in Section 3(5))—but only to the extent that the shortfall is explained by the specific circumstances listed.
Section 3(1) provides two “direct cause” scenarios. The exemption applies where the shortfall is due to:
- (a) the use of parking lots for car waxing or polishing; or
- (b) a requirement by or under any written law other than the Act.
This is a practical recognition that certain uses may repurpose parking lots or impose constraints unrelated to the Parking Places Act. For legal work, the evidential task is to show the causal link: the number of parking lots provided is less because of those specific uses/requirements.
Section 3(2) adds two further circumstances where the exemption applies even if the shortfall is not due to repurposing. The exemption applies where:
- (a) the land or premises is situated entirely within a public park (within the meaning of the Parks and Trees Act) and no development is being carried out; or
- (b) the Authority has determined that, in the interests of safety, no parking lots are to be provided on that land or premises.
For (2)(b), the exemption is not automatic; it depends on a determination by the Authority. Practitioners should ensure that the determination is properly documented and linked to the specific land or premises.
Section 3(3) sets out the matters the Authority must have regard to when making the safety determination under Section 3(2)(b). These include:
- Whether there is or is proposed to be direct access from expressways, slip roads, acceleration/deceleration lanes, bus/taxi bays, or major arterial roads;
- Whether the land is close to traffic junctions, road bends, pedestrian crossings, or bus stops;
- Safety of pedestrians, drivers, riders, and other road/public path users;
- Traffic flow at or around the land/premises; and
- Such other relevant matters and evidence.
This provision is useful for practitioners because it provides a structured basis for reviewing or challenging an Authority determination (for example, in administrative law contexts) and for advising clients on what evidence to submit during consultations or applications.
Section 3(4) addresses a different category: where the number of parking lots provided is more than the applicable number, yet an exemption may still apply in certain cases. Specifically, exemption applies where the shortfall condition is not met in the usual way, but the circumstances fall within:
- (a) no part of the land/premises is within 3 km from a railway station of a rapid transit system and the PTAL score is less than 2; or
- (b) the shortfall results directly from a change in applicable requirements for parking places resulting from a development that does not involve demolition and reconstruction.
This is a nuanced provision that may matter where regulatory requirements change over time or where accessibility to public transport is low. It also includes a defined distance and PTAL scoring methodology, which practitioners should treat as technical and evidentially important.
Section 3(5) defines key terms for Section 3(4):
- “applicable number”: the requirement prescribed in the Parking Places (Provision of Parking Places and Parking Lots) Rules 2018, but excluding any minimum requirement.
- “distance” to a rapid transit railway station: measured from the geometric centre of boarding areas (with a specific method depending on whether there is one or more contiguous boarding areas).
- “PTAL score”: the public transport accessibility level score determined in accordance with Annex H of the Traffic Impact Assessment Guidelines for Developments (2017 Edition), published by the Authority and accessible on its website.
These definitions are critical for advising clients: they determine whether the factual inputs (distance and PTAL) meet the exemption thresholds.
How Is This Legislation Structured?
The Order is structured as a short instrument with an enacting formula and three operative provisions:
- Section 1 sets out the citation and commencement.
- Section 2 establishes exemptions for certain classes of persons (non-profit organisations and charitable bodies meeting specified registration criteria).
- Section 3 establishes exemptions for private parking place scenarios, including operational repurposing, public park situations, Authority safety determinations, and accessibility/regulatory-change-based circumstances.
Although the extract shows only these sections, the practical effect is that the exemption analysis typically proceeds in two stages: (1) identify whether the owner/occupier qualifies under Section 2; and/or (2) identify whether the parking shortfall qualifies under Section 3 based on the development’s characteristics and site circumstances.
Who Does This Legislation Apply To?
This Order applies to the owner or occupier of land or premises who would otherwise be liable to pay a deficiency charge under section 6B(1)(b) of the Parking Places Act. The exemption is tied to “any development” carried out or to be carried out on the relevant land or premises, with “development” taking its meaning from the Planning Act.
In practice, Section 2 targets institutional and charitable actors, while Section 3 targets development and site-specific parking lot provision circumstances. A practitioner should therefore consider the client’s status (non-profit/charitable) and the development’s parking lot configuration and location (including public park status, safety determinations, proximity to rapid transit, and PTAL scoring), as well as whether the parking requirement changed due to a development that did not involve demolition and reconstruction.
Why Is This Legislation Important?
The deficiency charge regime can materially affect development feasibility and cost planning. This Order provides legally defined pathways to reduce or eliminate that financial exposure. For lawyers advising developers, landowners, and occupiers, the Order is a practical tool to manage liability where parking provision is constrained by legitimate reasons or where the development’s nature and context justify exemption.
From an enforcement and compliance perspective, the Order also clarifies what evidence and determinations matter. For example, where the exemption depends on an Authority safety determination, Section 3(3) indicates the factors the Authority must consider. This can guide submissions and documentation, and it can support reasoned advice if the Authority’s decision-making process is later scrutinised.
Finally, Section 3(4) and (5) introduce technical thresholds—distance to rapid transit and PTAL scoring—that can be determinative. Practitioners should treat these as “calculation and evidence” issues rather than purely legal ones. Correctly applying the measurement method and obtaining the relevant PTAL score from the Authority’s published materials can be decisive for whether an exemption is available.
Related Legislation
- Parking Places Act (Cap. 214), including section 6B (deficiency charge) and section 21 (power to make the Order)
- Planning Act (Cap. 232) (definition of “development”)
- Charities Act (Cap. 37) (registration under Part III; section 5(4))
- Societies Act (Cap. 311) (registration status of societies)
- Parks and Trees Act (Cap. 216) (meaning of “public park”)
- Parking Places (Provision of Parking Places and Parking Lots) Rules 2018 (G.N. No. S 286/2018) (prescribed applicable number of parking lots)
- Traffic Impact Assessment Guidelines for Developments (2017 Edition), including Annex H (PTAL scoring methodology)
Source Documents
This article provides an overview of the Parking Places (Deficiency Charge — Exemption) Order 2018 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.