Common Schedule of Plinth Area Rates for the Valuation of Buildings for Rental Calculation Purpose by PWD and for the Purpose of Collection of Stamp Duty by Registration Department During the Year 2019-2020

What the schedule governs

The Common Schedule of Plinth Area Rates sets rates per square metre for valuing buildings according to plinth area and construction type. Land cost is excluded. The schedule was intended for two purposes:

• Calculating rent for buildings through the Public Works Department.
• Valuing buildings for stamp duty collection through the Registration Department.

The approved rates applied across Tamil Nadu from 16 August 2019 to 15 August 2020. Public Works Department Chief Engineers, Superintending Engineers and Executive Engineers in the Buildings Organisation were instructed to use them for rental calculations.

Buildings and work covered

The schedule classifies buildings by their structure, materials, roof type and floor. Its categories include:

• Classes A, A1, B, B1, C, D and D1 load bearing structures.
• Classes E, E1, E2 and E3 reinforced cement concrete framed structures.
• Godowns, garages, thatched or tiled roofs and miscellaneous items.
• Older construction using brickwork or random rubble masonry in mud mortar.
• External services, internal services and electrical items.

A load bearing structure is defined as a building whose stone or brick masonry walls carry slab loads without reinforced cement concrete or steel columns. A framed structure uses reinforced cement concrete or steel columns and beams to carry slab loads.

Location additions

For building categories I to XV, the approved base rates were increased according to location:

• 20 per cent within Chennai Corporation limits and the 32 kilometre belt around those limits.
• 15 per cent within Coimbatore, Erode and Tiruppur Corporation limits.
• 10 per cent within Tiruchirappalli, Madurai, Salem, Tirunelveli, Thoothukudi and Vellore Corporation limits.
• 5 per cent within all municipal limits.
• 10 per cent for buildings in the Nilgiris, Kodaikanal and Yercaud hills.

Example Class A rates

Class A covers load bearing buildings built with brickwork in lime or cement mortar, with teak used throughout. For an RCC slab roof, the rates were Rs. 8,370 per square metre for the ground floor, Rs. 7,760 for the first floor and Rs. 7,900 for the second floor. Different rates applied to Madras terrace, tiled, asbestos cement sheet and galvanised iron sheet roofs. The Class A table states a depreciation rate of 1 per cent.