Land Intensification Allowance (LIA)

Key requirements

Manufacturing and logistics applications are administered by EDB, while integrated construction and prefabrication hubs are handled by BCA. Approval windows have been extended through 31 December 2030. Eligible costs include specified planning, design, construction, renovation and related professional expenditure, within the relevant commencement and completion periods. The initial allowance is 25% of qualifying expenditure; annual allowance is 5% after completion, subject to continued conditions such as the minimum floor area. Permanent disuse terminates annual claims, and changes of qualifying use require approval. A sale or transfer does not automatically pass the seller’s remaining allowance to the buyer. Obtain approval and retain the award terms before including LIA in the computation.