Ministry of Land and Resources, Measures for the Disposal of Idle Land (Revised)

(i) construction land on which construction and development have commenced but where the area of development accounts for less than one-third of the total construction land on which construction and development ought to have commenced; or

(ii) construction land where the amount already invested therein accounts for less than 25% of the total investment, and development of and construction on which have been suspended for at least one year (Article 2).

“Construction and development have commenced” means, once the construction permit has been secured in accordance with the law, that excavation of the foundation pit has been completed, for a project that requires the excavation of a deep foundation pit; all of the foundation piles have been driven in, for a project that uses a pile foundation; or one-third of the foundation has been completed, for other projects.

“Amount already invested” and “total investment” do not include the grant fee or allocation fee for the state-owned construction land use rights and related taxes and levies paid to the state (Article 30).

Main contents: With respect to idle land, apart from reasons attributable to the government:

(1) if construction and development have not commenced within one year, an idle land charge of 20% of the land grant or allocation fee shall be imposed; such idle land charge may not be included as part of the production costs; or

(2) if construction and development have not commenced within two years, the state-owned construction land use rights shall be recovered without compensation (Article 14).