Civil Aviation Authority of Singapore (Amendment) Bill

This Act is the Civil Aviation Authority of Singapore (Amendment) Act 2025 and comes into operation on a date that the Minister appoints by notification in the Gazette.

In the Civil Aviation Authority of Singapore Act 2009 (called in this Act the principal Act), in section 2(1) —(a)after the definition of “Changi Airport Development Fund”, insert —“ “Chicago Convention” means —(a)the Convention on International Civil Aviation done at Chicago on 7 December 1944;(b)the Protocols amending that Convention which Singapore ratifies; and(c)the Annexes to that Convention relating to international standards and recommended practices, being Annexes adopted in accordance with that Convention;”;(b)after the definition of “flight information service”, insert —“ “ICAO” means the International Civil Aviation Organization established under the Chicago Convention, and includes any successor to that Organization;”; and(c)after the definition of “repealed Act”, insert —“ “SAF” or “sustainable aviation fuel” means a renewable or waste‑derived aviation fuel that meets the prescribed sustainability criteria;“SAF environmental attributes” or “sustainable aviation fuel environmental attributes”, in relation to any quantity of SAF, means a value —(a)representing the difference between the carbon dioxide (CO2) emissions of the SAF throughout its life cycle and those of the same quantity of conventional aviation fuel throughout its life cycle; and(b)which may be —(i)used by a person to meet offsetting requirements applicable to that person under the global programme known as the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) developed by ICAO or other similar programme; or(ii)reported by a person (X) as carbon emissions reduction from the use of SAF under any scheme applicable to or adopted by X for the reporting of environmental sustainability efforts undertaken by X to stakeholders or investors of X or regulators of the business of X;“SAF Fund” or “sustainable aviation fuel Fund” means the fund of that name established under section 25C;“SAF levy” or “sustainable aviation fuel levy” means the levy imposed under section 87B;“SAF Procuring Entity” or “sustainable aviation fuel Procuring Entity” means any person appointed by the Authority to procure, manage, account for and allocate SAF and SAF environmental attributes in place of the Authority, and includes any company established by the Authority to do the same;”.

In the principal Act, in section 7(1), after paragraph (ga), insert —“(gb)to procure, manage, account for and allocate SAF and SAF environmental attributes to —(i)persons who pay SAF levies; and(ii)any other person that may be prescribed in an order under section 87B(1), or to establish and appoint a company, or appoint any other person, to do the same in place of the Authority;”.

In the principal Act, before section 25A, insert —“PART 2AFUNDS”.

In the principal Act, after section 25B, insert —“SAF Fund25C.—(1) A fund called the SAF Fund is established comprising —(a)all SAF levies paid to the Authority;(b)all interest and penalties (including additional penalties) imposed under section 87B or an order made under that section;(c)all contributions by the Authority to the SAF Fund;(d)all gifts and donations made by any person for the purposes of the SAF Fund; and(e)all investments out of moneys in the SAF Fund authorised to be made by this Act and the proceeds of any such investment, including the net income from such investments.(2) The SAF Fund is to be managed and administered by the Authority.(3) For the purposes of subsection (1)(e), the net income from investments is the amount ascertained by adding to, or deducting from, the income received from investments of moneys in the SAF Fund, any profit derived or loss sustained (as the case may be) from the realisation of such investments.(4) Upon dissolution of the SAF Fund, the balance then remaining in the SAF Fund —(a)must be transferred by the Authority to one or more bank accounts maintained by the Authority under section 16(3); and(b)is to be treated as the moneys of the Authority.Purposes of SAF Fund25D.—(1) The moneys in the SAF Fund may be withdrawn by the Authority only for the following purposes:(a)the procurement by the Authority or the SAF Procuring Entity of SAF and SAF environmental attributes from suppliers of SAF;(b)to pay all reasonable legal costs and all reasonable expenses incurred or estimated to be incurred in connection with the collection or attempted collection of any SAF levy, including interest and penalties on any SAF levy;(c)to pay all reasonable costs and all reasonable expenses incurred or estimated to be incurred by the Authority or the SAF Procuring Entity in connection with the procurement, management, accounting or allocation of SAF and SAF environmental attributes to persons mentioned in section 7(1)(gb)(i) and (ii);(d)to pay all reasonable costs and all reasonable expenses incurred by the Authority in connection with the management of the SAF Procuring Entity;(e)to pay any expenses properly attributable to the setting up of, and the administration and management of moneys in, the SAF Fund;(f)to invest in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act 1965.(2) However, no investment paid for with moneys from the SAF Fund may be written off by the Authority without the prior approval of the Minister.(3) If any withdrawal under subsection (1)(b) or (c) based on an estimation exceeds the actual cost or expense incurred, the Authority must refund that excess amount to the SAF Fund.”.

The SAF Fund is to be managed and administered by the Authority.

For the purposes of subsection (1)(e), the net income from investments is the amount ascertained by adding to, or deducting from, the income received from investments of moneys in the SAF Fund, any profit derived or loss sustained (as the case may be) from the realisation of such investments.

Upon dissolution of the SAF Fund, the balance then remaining in the SAF Fund —(a)must be transferred by the Authority to one or more bank accounts maintained by the Authority under section 16(3); and(b)is to be treated as the moneys of the Authority.

However, no investment paid for with moneys from the SAF Fund may be written off by the Authority without the prior approval of the Minister.

If any withdrawal under subsection (1)(b) or (c) based on an estimation exceeds the actual cost or expense incurred, the Authority must refund that excess amount to the SAF Fund.”.

A fund called the SAF Fund is established comprising —(a)all SAF levies paid to the Authority;(b)all interest and penalties (including additional penalties) imposed under section 87B or an order made under that section;(c)all contributions by the Authority to the SAF Fund;(d)all gifts and donations made by any person for the purposes of the SAF Fund; and(e)all investments out of moneys in the SAF Fund authorised to be made by this Act and the proceeds of any such investment, including the net income from such investments.

The moneys in the SAF Fund may be withdrawn by the Authority only for the following purposes:(a)the procurement by the Authority or the SAF Procuring Entity of SAF and SAF environmental attributes from suppliers of SAF;(b)to pay all reasonable legal costs and all reasonable expenses incurred or estimated to be incurred in connection with the collection or attempted collection of any SAF levy, including interest and penalties on any SAF levy;(c)to pay all reasonable costs and all reasonable expenses incurred or estimated to be incurred by the Authority or the SAF Procuring Entity in connection with the procurement, management, accounting or allocation of SAF and SAF environmental attributes to persons mentioned in section 7(1)(gb)(i) and (ii);(d)to pay all reasonable costs and all reasonable expenses incurred by the Authority in connection with the management of the SAF Procuring Entity;(e)to pay any expenses properly attributable to the setting up of, and the administration and management of moneys in, the SAF Fund;(f)to invest in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act 1965.

—(1) The moneys in the SAF Fund may be withdrawn by the Authority only for the following purposes:(a)the procurement by the Authority or the SAF Procuring Entity of SAF and SAF environmental attributes from suppliers of SAF;(b)to pay all reasonable legal costs and all reasonable expenses incurred or estimated to be incurred in connection with the collection or attempted collection of any SAF levy, including interest and penalties on any SAF levy;(c)to pay all reasonable costs and all reasonable expenses incurred or estimated to be incurred by the Authority or the SAF Procuring Entity in connection with the procurement, management, accounting or allocation of SAF and SAF environmental attributes to persons mentioned in section 7(1)(gb)(i) and (ii);(d)to pay all reasonable costs and all reasonable expenses incurred by the Authority in connection with the management of the SAF Procuring Entity;(e)to pay any expenses properly attributable to the setting up of, and the administration and management of moneys in, the SAF Fund;(f)to invest in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act 1965.(2) However, no investment paid for with moneys from the SAF Fund may be written off by the Authority without the prior approval of the Minister.(3) If any withdrawal under subsection (1)(b) or (c) based on an estimation exceeds the actual cost or expense incurred, the Authority must refund that excess amount to the SAF Fund.”.

The moneys in the SAF Fund may be withdrawn by the Authority only for the following purposes:(a)the procurement by the Authority or the SAF Procuring Entity of SAF and SAF environmental attributes from suppliers of SAF;(b)to pay all reasonable legal costs and all reasonable expenses incurred or estimated to be incurred in connection with the collection or attempted collection of any SAF levy, including interest and penalties on any SAF levy;(c)to pay all reasonable costs and all reasonable expenses incurred or estimated to be incurred by the Authority or the SAF Procuring Entity in connection with the procurement, management, accounting or allocation of SAF and SAF environmental attributes to persons mentioned in section 7(1)(gb)(i) and (ii);(d)to pay all reasonable costs and all reasonable expenses incurred by the Authority in connection with the management of the SAF Procuring Entity;(e)to pay any expenses properly attributable to the setting up of, and the administration and management of moneys in, the SAF Fund;(f)to invest in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act 1965.

However, no investment paid for with moneys from the SAF Fund may be written off by the Authority without the prior approval of the Minister.

If any withdrawal under subsection (1)(b) or (c) based on an estimation exceeds the actual cost or expense incurred, the Authority must refund that excess amount to the SAF Fund.”.

In the principal Act, in section 86(2) —(a)in paragraph (b), after “any levy is payable”, insert “(each called X)”;(b)after paragraph (b), insert —“(ba)in a case where the amount of any levy is or is to be passed on by X to a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight — require that any air passenger ticket issued by X to the purchaser state the amount passed on or to be passed on;”;(c)in paragraph (d), after “that is payable”, insert “and any interest or penalty payable on any levy,”; and(d)in paragraphs (e)(i) and (f), replace “persons by whom any levy is payable” with “each X”.

In the principal Act, in section 87 —(a)in subsection (1)(c), replace “under subsection (3)(b)”, with “imposed under subsection (3)(b) or an order made under section 86(1) read with subsection (4)”;(b)in subsection (2), after “under section 86”, insert “, or additional penalty imposed under subsection (3)(b) or an order made under section 86(1) read with subsection (4),”;(c)after subsection (2), insert —“(2A) The Authority may waive, refund or remit the whole or part of any levy, interest or penalty (including additional penalty) paid or payable by any person.”; and(d)replace subsection (3) with —“(3) Where an airport licensee or other agent is designated by an order made under section 86(1) read with section 86(2)(d) to collect any levy, interest or penalty payable under section 86 —(a)all such levies, interest and penalties collected by the airport licensee or agent must be paid to the Authority within the time prescribed in that order and any amount that is not so paid is recoverable from the airport licensee or agent as a debt in a court of competent jurisdiction;(b)if any amount of levy, interest or penalty collected by the airport licensee or agent is not paid by the airport licensee or agent to the Authority within the time prescribed, such additional penalty on the amount outstanding as may be prescribed in the order is payable by the airport licensee or agent to the Authority; and(c)the airport licensee or other agent must not refund, remit or reimburse, directly or indirectly, any levy, interest or penalty paid or payable by any person under section 86, except in accordance with the prior approval of the Authority.(4) Without limiting section 86(2), the order may provide that the Authority may impose an additional penalty of a prescribed amount on the airport licensee or agent for a failure to collect an amount of levy, interest or penalty payable under section 86.”.

“(2A) The Authority may waive, refund or remit the whole or part of any levy, interest or penalty (including additional penalty) paid or payable by any person.”; and

“(3) Where an airport licensee or other agent is designated by an order made under section 86(1) read with section 86(2)(d) to collect any levy, interest or penalty payable under section 86 —(a)all such levies, interest and penalties collected by the airport licensee or agent must be paid to the Authority within the time prescribed in that order and any amount that is not so paid is recoverable from the airport licensee or agent as a debt in a court of competent jurisdiction;(b)if any amount of levy, interest or penalty collected by the airport licensee or agent is not paid by the airport licensee or agent to the Authority within the time prescribed, such additional penalty on the amount outstanding as may be prescribed in the order is payable by the airport licensee or agent to the Authority; and(c)the airport licensee or other agent must not refund, remit or reimburse, directly or indirectly, any levy, interest or penalty paid or payable by any person under section 86, except in accordance with the prior approval of the Authority.

Without limiting section 86(2), the order may provide that the Authority may impose an additional penalty of a prescribed amount on the airport licensee or agent for a failure to collect an amount of levy, interest or penalty payable under section 86.”.

In the principal Act, in section 87A —(a)in subsection (3)(a), after “airport development levy is payable”, insert “(each called X)”;(b)in subsection (3)(d), after “that is payable”, insert “and any interest or penalty payable on any airport development levy,”;(c)in subsection (3), after paragraph (d), insert —“(da)in a case where the amount of any airport development levy is or is to be passed on by X to a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight — require that any air passenger ticket issued by X to the purchaser state the amount passed on or to be passed on;”;(d)in subsection (3)(e)(i), replace “persons by whom an airport development levy is payable” with “each X”; (e)in subsection (3)(f), replace “persons by whom the airport development levy is payable” with “each X”;(f)in subsection (4), after “under this section”, insert “, or any additional penalty imposed under subsection (5)(b) or an order made under subsection (2) read with subsection (6),”;(g)after subsection (4), insert —“(4A) The Authority may waive, refund or remit the whole or part of any airport development levy, interest or penalty (including additional penalty) paid or payable by any person.”; and(h)replace subsection (5) with —“(5) Where an airport licensee or other agent is designated by an order made under subsection (2) read with subsection (3)(d) to collect any airport development levy, interest or penalty payable under this section —(a)all such airport development levies, interest and penalties collected by the airport licensee or agent must be paid to the Authority within the time prescribed in that order and any amount that is not so paid is recoverable from the airport licensee or agent as a debt in a court of competent jurisdiction;(b)if any amount of airport development levy, interest or penalty collected by the airport licensee or agent is not paid by the airport licensee or agent to the Authority within the time prescribed, such additional penalty on the amount outstanding as may be prescribed in the order is payable by the airport licensee or agent to the Authority; and(c)the airport licensee or other agent must not refund, remit or reimburse, directly or indirectly, any airport development levy, interest or penalty paid or payable by any person under this section, except in accordance with the prior approval of the Authority.(6) Without limiting subsection (3), the order may provide that the Authority may impose an additional penalty of a prescribed amount on the airport licensee or agent for a failure to collect an amount of airport development levy, interest or penalty payable under this section.”.

“(4A) The Authority may waive, refund or remit the whole or part of any airport development levy, interest or penalty (including additional penalty) paid or payable by any person.”; and

“(5) Where an airport licensee or other agent is designated by an order made under subsection (2) read with subsection (3)(d) to collect any airport development levy, interest or penalty payable under this section —(a)all such airport development levies, interest and penalties collected by the airport licensee or agent must be paid to the Authority within the time prescribed in that order and any amount that is not so paid is recoverable from the airport licensee or agent as a debt in a court of competent jurisdiction;(b)if any amount of airport development levy, interest or penalty collected by the airport licensee or agent is not paid by the airport licensee or agent to the Authority within the time prescribed, such additional penalty on the amount outstanding as may be prescribed in the order is payable by the airport licensee or agent to the Authority; and(c)the airport licensee or other agent must not refund, remit or reimburse, directly or indirectly, any airport development levy, interest or penalty paid or payable by any person under this section, except in accordance with the prior approval of the Authority.

Without limiting subsection (3), the order may provide that the Authority may impose an additional penalty of a prescribed amount on the airport licensee or agent for a failure to collect an amount of airport development levy, interest or penalty payable under this section.”.

In the principal Act, after section 87A, insert —“SAF levy87B.—(1) A tax called an SAF levy is payable in respect of all or any of the following as specified in an order made by the Minister and published in the Gazette:(a)a passenger or any quantity of cargo on a flight that takes off from an airport in Singapore specified in the order to land in a place outside Singapore;(b)a flight that takes off from an airport in Singapore specified in the order to land in a place outside Singapore.(2) The SAF levy —(a)is payable by the persons (each called X) specified in the order;(b)is an amount or rate prescribed in the order;(c)is payable to the Authority on or after the date prescribed in the order; and(d)must be paid into the SAF Fund.(3) An order made under subsection (1) may —(a)prescribe different amounts or rates of SAF levy in respect of different classes of passengers or cargoes, airports, aircraft, places of landing, or on any other differential basis;(b)prescribe the different classes of aircraft mentioned in paragraph (a) by reference to any Annex to the Chicago Convention relating to international standards and recommended practices, as amended from time to time;(c)specify the manner of payment;(d)in a case where the amount of any SAF levy is or is to be passed on by X to —(i)a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight;(ii)a person (Y) who procures from X the carriage of any cargo on a flight; or(iii)a person (also Y) who charters or otherwise procures a flight from X,require that any air passenger ticket issued by X to the purchaser, or any contract between X and Y or any other document issued by X to Y, state the amount passed on or to be passed on;(e)prescribe the date by which any SAF levy is payable, or authorise the Authority to fix the date by which any SAF levy must be paid;(f)designate an agent to collect on behalf of the Authority any SAF levy that is payable and any interest or penalty payable on any SAF levy, and the method of the collection;(g)require returns to be made by each X to the Authority or the agent mentioned in paragraph (f), and prescribe conditions relating to the making of the returns;(h)prescribe penalties for the late payment of any SAF levy by each X;(i)impose interest for the late payment of any SAF levy or penalty; and(j)prescribe the persons to whom SAF and SAF environmental attributes may be allocated for the purposes of section 7(1)(gb).(4) Any unpaid SAF levy, or any interest or penalty imposed under this section, or any additional penalty imposed under subsection (6)(b) or an order made under subsection (1) read with subsection (7), may be recovered by the Authority as a debt in a court of competent jurisdiction.(5) The Authority may waive, refund or remit the whole or part of any SAF levy, interest or penalty (including additional penalty) paid or payable by any person. (6) Where an agent is designated by an order made under subsection (1) read with subsection (3)(f) to collect any SAF levy, interest or penalty payable under this section —(a)all such SAF levies, interest and penalties collected by the agent must be paid to the Authority within the time prescribed in that order and any amount that is not so paid is recoverable from the agent as a debt in a court of competent jurisdiction;(b)if any amount of SAF levy, interest or penalty collected by the agent is not paid by the agent to the Authority within the time prescribed, such additional penalty on the amount outstanding as may be prescribed in the order is payable by the agent to the Authority; and(c)the agent must not refund, remit or reimburse, directly or indirectly, any SAF levy, interest or penalty paid or payable by any person under this section, except in accordance with the prior approval of the Authority.(7) Without limiting subsection (3), the order may provide that the Authority may impose an additional penalty of a prescribed amount on the agent for a failure to collect an amount of SAF levy, interest or penalty payable under this section.”.

The SAF levy —(a)is payable by the persons (each called X) specified in the order;(b)is an amount or rate prescribed in the order;(c)is payable to the Authority on or after the date prescribed in the order; and(d)must be paid into the SAF Fund.

An order made under subsection (1) may —(a)prescribe different amounts or rates of SAF levy in respect of different classes of passengers or cargoes, airports, aircraft, places of landing, or on any other differential basis;(b)prescribe the different classes of aircraft mentioned in paragraph (a) by reference to any Annex to the Chicago Convention relating to international standards and recommended practices, as amended from time to time;(c)specify the manner of payment;(d)in a case where the amount of any SAF levy is or is to be passed on by X to —(i)a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight;(ii)a person (Y) who procures from X the carriage of any cargo on a flight; or(iii)a person (also Y) who charters or otherwise procures a flight from X,require that any air passenger ticket issued by X to the purchaser, or any contract between X and Y or any other document issued by X to Y, state the amount passed on or to be passed on;(e)prescribe the date by which any SAF levy is payable, or authorise the Authority to fix the date by which any SAF levy must be paid;(f)designate an agent to collect on behalf of the Authority any SAF levy that is payable and any interest or penalty payable on any SAF levy, and the method of the collection;(g)require returns to be made by each X to the Authority or the agent mentioned in paragraph (f), and prescribe conditions relating to the making of the returns;(h)prescribe penalties for the late payment of any SAF levy by each X;(i)impose interest for the late payment of any SAF levy or penalty; and(j)prescribe the persons to whom SAF and SAF environmental attributes may be allocated for the purposes of section 7(1)(gb).

Any unpaid SAF levy, or any interest or penalty imposed under this section, or any additional penalty imposed under subsection (6)(b) or an order made under subsection (1) read with subsection (7), may be recovered by the Authority as a debt in a court of competent jurisdiction.

The Authority may waive, refund or remit the whole or part of any SAF levy, interest or penalty (including additional penalty) paid or payable by any person.

Where an agent is designated by an order made under subsection (1) read with subsection (3)(f) to collect any SAF levy, interest or penalty payable under this section —(a)all such SAF levies, interest and penalties collected by the agent must be paid to the Authority within the time prescribed in that order and any amount that is not so paid is recoverable from the agent as a debt in a court of competent jurisdiction;(b)if any amount of SAF levy, interest or penalty collected by the agent is not paid by the agent to the Authority within the time prescribed, such additional penalty on the amount outstanding as may be prescribed in the order is payable by the agent to the Authority; and(c)the agent must not refund, remit or reimburse, directly or indirectly, any SAF levy, interest or penalty paid or payable by any person under this section, except in accordance with the prior approval of the Authority.

Without limiting subsection (3), the order may provide that the Authority may impose an additional penalty of a prescribed amount on the agent for a failure to collect an amount of SAF levy, interest or penalty payable under this section.”.

A tax called an SAF levy is payable in respect of all or any of the following as specified in an order made by the Minister and published in the Gazette:(a)a passenger or any quantity of cargo on a flight that takes off from an airport in Singapore specified in the order to land in a place outside Singapore;(b)a flight that takes off from an airport in Singapore specified in the order to land in a place outside Singapore.

In the principal Act, in section 102(2), after paragraph (f), insert —“(fa)the sustainability criteria to be met for the purposes of the definition of “SAF” or “sustainable aviation fuel”, by reference to standards set or recommended by ICAO or any other organisation in or outside Singapore which sets sustainable aviation standards, as amended from time to time;”.