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14.11.08

Kerala Building Rules: Floor Area and Luxury Tax







According to Kerala Building Rules, the Area of Residences shall be calculated as follows (excerpts from KMBR 1999) -

Definitions:

'Carpet Area' means the usable floor area excluding the area of staircases, lift wells, escalators, ducts, toilets, air condition plant room and electrical room.
[Note:- For calculating carpet area, twenty percent of the floor area shall be deducted from the total floor area in each floor;]

'Plinth' means the portion of a structure between the surface of the surrounding ground and surface of the floor, first above the ground;

'Plinth Area' means area of the building at the plinth level, does not include the area of open porch [(not enclosed by wall)] uncovered staircase and the like;

'Floor Area' means the built up area of a building at any floor level;
'Floor Area Ratio (F.A.R.)' means the quotient obtained by dividing the total floor area on all floors by the area of the plot;

Parts to be included for calculating Floor Area:
In the calculation of floor area of buildings the following shall be taken into account, namely:-

(a) General:
(i) the total floor area of building shall be the sum total of floor areas at every floor including basement, if any;

(ii) the internal sanitary shafts, air conditioning ducts and lifts shall be included in all the floor levels;

(iii) the area of 'Barsati' or penthouse at terrace floor level shall be included in the floor area; and

(iv) towers, turrets, domes, etc., projecting above the terrace shall not be included in the floor area at the terrace level.
(b) Floor Area of Ground Floor:

(i) the floor area of ground floor shall be calculated at the plinth level excluding the plinth offsets ( if the offset does not exceed 5cm);
(ii) in cases where the building consists of columns projecting beyond cladding, the floor area shall be taken up to the external face of the cladding and shall not include the projections of columns;

(c) Floor Area of Upper Floor:

(i) The floor area of upper floors shall be calculated at the relevant floor levels, architectural bands, cornices, etc., shall not be included in the floor area, vertical sunbreakers or box louvers also shall not be included; and

(ii) in the case of verandahs and balconies with at least one of its sides open (other than parapets) to exterior or interior open spaces, only 50% of the area shall be taken into account for calculation of floor area.

(d) Floor Area of Galleries, Mezzanine Floor and Lofts:

(i) area of galleries i.e., upper floor of seats in an assemby hall, auditorium etc., shall be fully included in the floor area;

(ii) area of mezzanine floors shall be included in the floor area; and

(iii) the area of loft shall not be included.

Luxury Tax for Residences in Kerala:

Under the Kerala Building Tax Act, 1975 (KBT Act), luxury tax at the rate of Rs. 2,000 per annum is leviable on all residential buildings having plinth area of 278.7 sqm (Approx. 3000 sqft) or more and completed on or after 1 April 1999. The tax shall be paid in advance on or before 31 March every year.

More links on Floor Area-





ASKIN- Architect Shahdad Karim INdia

13 comments:

sajith90 said...

Good informative website. Especially for NRI malayalees

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Anoob said...

Hello

My residential building was initially measured at around 4500 Sq ft which included the basement and carporch. Both the portions were later exempted on appeal to the tahasildar. But now also it is measuring to 3060 sq. ft which attracts luxury tax.

But on enquiry , it was mentioned at your site that for the open spaces /balcanies which has got at least one side open to interior or exterior part; the floor area has to be calculated only half.

Is this a valid finding?

How can we substantiate the same?

In my building, there is a courtyard which has got an opening even in the roof. On the first floor there is a common floor around this courtyard and the floor is terminated by hand rails.

Could the above omission be related to my sitiation?

Hope the matter is not too confused.

Anoob Mathew

10Quotes-DailyWisdom said...

@Anoob- The Kerala Building Rules have been amended since this Blog Post in 2008. Please check with your Local Authorities regarding the latest circular on Plinth Area Calculation.

Prakash said...

I have constructed a small house of about 82.08 Sq. Mtr. plinth area on a plot of about 157 Sq. Mtrs. (3.9 Cents) in Palakkad. The building plan has been approved and the open space to the road-facing side is 1.50 Mtrs., rear side which has a peculiar shape has 1.20 Mtrs., The other two sides have 3.00 Mtrs. and 2.00 Mtrs. open space. The construction has been completed with a 0.60 Mtrs. sunshade all around the building. The Municipality, acting on an objection filed by my brother-in-law (whose intention is only to cause trouble due to family problems) has sent a notice to me to demolish 13.39 Mtrs. of the sunshade from the rear and one side (where the open space is 2.0 Mtrs.). This pertains to the sunshade built other than over the window/door openings of the building. Please let me know what provisions are available legally for me to retain the building without resorting to demolition.
Prakash C. (prakash.chadayath@gmail.com)

10Quotes-DailyWisdom said...

Please post your comment on the Facebook Group HouseInKerala to get the advice of Home Builders in Kerala> http://www.facebook.com/#!/groups/houseinkerala/

Unknown said...

if anybody know that is my house area total including car porch less than 3000 sqft. but last 2 year paying to panchayath 2000 rs/year. to whom i contact to wave or stop this payment
pls.kindly advice.

Unknown said...

I constructed a residential building with three floors each having 1200 sq.ft. I got three numbers for each floor. The revenue department charged me luxury tax since the total plinth area is exceeding 3000 sq.ft. Now I sold one of its floor and now having only 2400 sq.ft in my possession. Is it necessary to pay the luxury tax

Unknown said...

february 2014 I am going to start my building construction.It will be 2400 sqft except car porch.For this do i need to pay luxury tax according to new act.

Unknown said...

I constructed a residential building with two floors four part each having 900 sq.ft. I got four numbers for each part. The revenue department charged me luxury tax since the total plinth area is exceeding 3000 sq.ft. Now I divided one of its floor to my husband and now iam having only 1800 sq.ft in my possession. Is it necessary to pay the luxury tax

Unknown said...

I constructed a residential building with two floors four part each having 900 sq.ft. I got four numbers for each floor. The revenue department charged me luxury tax since the total plinth area is exceeding 3000 sq.ft. Now I divided one of its floor to my husband and now having only 1800 sq.ft in my possession. Is it necessary to pay the luxury tax.

Unknown said...

does the plinth area includes basement extention over the wall

Anonymous said...

Is there any document which says clearly what includes/Excludes in Plinth area . My questions are

1. Car porch will be considered for plinth area calculation - One side wall and other three side open
2. Varandha's
3. Stair case
4. Tress work in First floor open area ?
5 .Out house

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