This is stated on the VRU website.
This law abolished the compulsory payment of a unit contribution to the development of the settlement's infrastructure of 4% of the cost of housing and 10% of the cost of non-residential development. This rule will come into force in 2021.
It should be noted that in 2020 there will be a transition period with a fixed rate of 4% for non-residential buildings and structures, 2% for residential buildings, 0% for industrial construction and objects of social importance.
The unit contribution will have to be paid exclusively with money before the construction is commissioned. They can be used exclusively for the creation and development of engineering, transport and social infrastructure.
As it is noted in the explanatory note to the bill, the unit contribution is actually a quasi-tax on construction, which is formally paid by the developer, but is actually vested in the buyer of the property.
It is worth knowing that analogues of the Ukrainian unit contribution are extremely rare in world practice, and if they occur, they are used in much smaller sizes and are not related to construction works performed on private property. According to the Doing Business 2017 rating, the presence of a unit contribution in Ukraine increases the cost of administrative procedures related to the construction of an industrial facility by an average of 15.2%.
- In addition, one of the provisions of this law allowed to pledge land plots of private property without monetary expert evaluation.
- In the preparation of the document for the second reading, an amendment was approved that excludes state and municipal land from the number of objects that can be transferred to the trust.
- The document also stipulates that the trust owner does not have the right to take actions to divide, consolidate land plots, change the purpose of plots.