Singapore Singapore has two significant tax incentives that relate to ecosystem conservation. In 2010, Singapore introduced the Land Intensification Allowance (LIA) incentive, a scheme to promote more efficient use of industrial land, encouraging brownfield rather than greenfield development. The LIA provides an initial tax allowance of 25 percent and annual tax allowance of 5 percent on qualifying capital expenditure on the construction, renovation or extension of industrial buildings. Businesses in Singapore can also claim a one-year accelerated capital allowance for approved pollution control equipment.