The rental relief framework seeks to help affected SMEs, and specified non-profit organisations (“NPOs”) with their cash flow by providing for the fair handling of their accumulated rental obligations, and a fair sharing of economic hardship due to the impact of COVID-19 among the Government, landlords and tenants.
The Government does not ordinarily intervene in private contracts. However, due to the economic impact of COVID-19 on SMEs, the Government has decided to take targeted and temporary measures to intervene to safeguard the economic structure for the common good. The rental relief measures are necessary to support SMEs and the broader economy, which will in turn help property owners continue to enjoy the stable value of their assets in the longer term.
The framework also applies to specified NPOs that are similarly affected by the economic impact of COVID-19. These are NPOs operating with a clear public benefit to the community, businesses, and society at large.

2. How many months of rental relief can an eligible SME or NPO tenant (including sub-tenants, licensees and sub-licensees) obtain? ↩

Eligible SMEs and NPOs which are tenant-occupiers who operate their business in a rented property (including sub-tenants, licensees and sub-licensees) can receive up to 4 months’ waiver of rent* for qualifying commercial properties (e.g. shops), and up to 2 months’ waiver of rent for other non-residential properties (e.g. industrial and office properties), comprising the following:

a) Rental Relief for eligible SME and NPO tenants (supported by Government assistance): Eligible tenant-occupiers in qualifying commercial properties and other non-residential properties will receive the rental relief through a waiver of rent from their landlords. Property owners will receive support through the: (a) Property Tax Rebate for Year 2020 announced in the Unity and Resilience Budgets; and (b) Government cash grant announced in the Fortitude Budget.

Eligible SMEs and NPOs in qualifying commercial properties will receive up to 2 months’ waiver of their rent, and eligible SMEs and NPOs in other non-residential properties (e.g. industrial and office properties) will receive up to 1 months’ waiver of their rent.

b) Additional Rental Relief for SME and NPO tenants (supported by landlords/ property owners): Eligible SME and NPO tenant-occupiers who have seen a 35% or more drop in their average monthly gross income due to COVID-19 will receive up to an additional 2 months’ waiver of rent for qualifying commercial properties, and up to an additional 1 month’s waiver of rent for other non-residential properties (e.g. industrial and office properties).

For more details on the definitions of property in each category, please refer to this.

*The value of the rent to be waived is based on the contractual rent of the tenant, excluding any maintenance fee and charges for the provision of services such as cleaning and security.

3. What period does the rental relief cover?↩

Generally, the Rental Relief covers the first 2 months within the period of April to July 2020 for qualifying commercial properties, and the first month within the period of April to May 2020 for other non-residential properties (e.g. industrial and office properties).
For eligible tenant-occupiers which meet the criteria for the Additional Rental Relief, the Additional Rental Relief covers a further 2 months within the period of April to July 2020 for qualifying commercial properties, and a further 1 month within the period of April to May 2020 for other non-residential properties.
In cases where rent has already been paid for the relevant relief period, the tenant can either apply the rental waivers to the next immediate month(s) of rent, or if this is not possible, receive a refund from the landlord.

Note: The rental waivers in the table are applicable in cases where the tenant-occupier occupies the property throughout the relief period. Please refer to the section “Specific scenarios” for details of the application of the rental waivers in cases where the tenant-occupier does not occupy the property throughout the relief period.

4. What are the eligibility criteria for an SME/NPO tenant to qualify for the rental relief?↩

The rental relief framework, comprising the Rental Relief and the Additional Rental Relief, applies to eligible tenant-occupiers of prescribed properties in qualifying leases or licences that are in writing, or evidenced in writing, which are:

a) (i) Entered into before 25 March 2020; or (ii) entered into before 25 March 2020 but expired and renewed either automatically or in exercise of a right of renewal in the contract; and

b) In force at any time between 1 April and 31 July 2020 for qualifying commercial properties, and between 1 April and 31 May 2020 for other non-residential (e.g. industrial/office) properties.

Rental Relief

Tenant-occupiers must fall within one of the following categories to be eligible for Rental Relief:

a) Small and Medium Enterprises (SMEs) with not more than S$100 million in annual revenue for the Financial Year 2018 or a later appropriate period where applicable, at the individual or entity level¹; or

b) The following types of Non-Profit Organisations (NPOs) with not more than S$100 million in annual revenue for the Financial Year 2018 or a later appropriate period where applicable, at the entity level:

i. Registered or exempt charities (as provided in the Charities Act);
ii. Members of the National Council of Social Service;
iii. National sports associations;
iv. National disability sports associations;
v. Specified arts and culture societies; or
vi. Specified trade associations.

^{1. Under Regulation 2 of the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020, “entity” means: (a) a specified person; or (b) any of the following (including when acting as a trustee of a trust) that is not a specified person — (i) a corporation registered under section 19 or 368 of the Companies Act (Cap. 50); (ii) a sole proprietorship; (iii) a partnership (iv) a limited partnership (v) a limited liability partnership; (vi) a co-operative society. ↩}

Additional Rental Relief

The Additional Rental Relief will apply to tenant-occupiers who qualify for Rental Relief, have carried on business at the rented property before 25 March 2020 and meet the following additional criteria:

For SMEs

(Note: this additional criterion is not applicable if the tenant-occupier is a stand-alone company that is not part of any group of companies) Where 50% or more of the total voting shares or power in the tenant-occupier is held by a Singapore-incorporated entity (i.e. it is a subsidiary of another entity incorporated in Singapore) and the tenant-occupier is a member of a Singapore group of entities² ("group") during the period 1 April to 31 May 2020, the group's aggregate revenue is not more than S$100 million for the Financial Year 2018 or a later appropriate period where applicable³; and
The tenant-occupier suffered at least a 35% drop in average monthly gross income at the outlet level for the period 1 April to 31 May 2020, compared to 1 April to 31 May 2019, or alternative periods if the tenant-occupier was not operational as of 1 Apr 2019⁴.

For NPOs: The tenant-occupier suffered at least a 35% drop in average monthly gross income at the entity level for the period 1 April to 31 May 2020, compared to 1 April to 31 May 2019, or alternative periods if the tenant-occupier was not operational as of 1 Apr 2019⁴.

^{2. A Singapore group of entities means a group of entities that are incorporated or established in Singapore and which are related through ownership or control in such a way that the group is either required to prepare consolidated financial statements for financial reporting purposes under FRS 110 or an equivalent standard or would have been so required if equity interests in any of the entities were traded on any stock exchange in Singapore. ↩}

^{3. Where none or only one member of the Singapore group of entities has carried on business for 12 months or longer as at the last day of the group’s financial year ending on a date in the year 2018, and more than one member of the same group has carried on business for 12 months or longer as at the last day of the group’s financial year ending on a date in the year 2019, the reference period will be FY2019 instead. If the foregoing is inapplicable, if more than one member of the Singapore group of entities has carried on business for 12 months or longer as at the last day of the group’s financial year ending in the year 2020 on a date that is on or before 31 March 2020, the reference period will be FY 2020. For any other case, the aggregate average monthly revenue of all members of the group will be extrapolated for comparison against the $100 million revenue threshold. Please refer to Regulation 14 of the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020 for further details. ↩}

^{4. If the tenant-occupier commenced business after 1 April 2019, comparison will be against the period from the date of commencement of business to 24 March 2020 (both dates inclusive) to ascertain the decrease of 35% or more. ↩}

Please refer to our online self-assessment tool for a preliminary assessment on the rental waiver that a tenant may be eligible for or that a landlord may be required to provide.

5. What is the definition of “gross income” in the context of the criteria for Additional Rental Relief?↩

Gross income, in the context of the eligibility criteria for the Additional Rental Relief under Regulation 14 of the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020, means total revenue minus direct costs (but before indirect costs like overheads and taxes).
In computing gross income, all income derived by the company/NPO, including trade income and separate sources of income, should be taken into account. This would include Government grants, if any.

6. Will tenants/ sub-tenants of Government landlords enjoy the same rental waivers? ↩

The rental relief framework generally applies to tenants/ sub-tenants of Government landlords.
The Government provides rental waivers to cover both the Government’s and landlord’s share of rental relief. Rental waivers announced for tenants in government properties is 4 months in total for commercial tenants, and 2 months in total for other non-residential tenants (based on eligible uses), in line with the requirements under the legislation. Sub-tenants renting government properties will be granted rental waivers from the master tenants.
Respective tenants would have received the letter on the rental waiver issued by their Government Landlords. You may wish to approach your Government landlord directly if you require assistance.

7. Will intermediary landlords also receive rental waivers if their tenant is an eligible tenant-occupier? What if they do not meet the eligibility criteria for rental relief?↩

If the eligible tenant-occupier rents the property through an intermediary landlord, all intermediary landlords along the chain will also receive rental waivers in respect of that eligible tenant-occupier for the corresponding period from their immediate landlords, regardless of whether the intermediary landlords meet the eligibility criteria. An intermediary landlord’s entitlement to rental waivers is solely dependent on the tenant-occupier’s eligibility.

8. What happens if the rent which an intermediary landlord collects from his tenant is higher than the rent he pays to his landlord? Will he be required to absorb the difference in granting the rental waivers?↩

An intermediary landlord will be required to provide a full waiver to their tenant according to the applicable rental relief period.

9. What if a company is newly incorporated and does not have financial statements for the financial year 2018 or 2019?↩

In such a case, and depending on when the tenant-occupier commenced business, the tenant-occupier should provide its unaudited balance-sheet, profit and loss statement and cash flow statement from the date of commencement of the business (at the prescribed property or any other place), supported by a statutory declaration by the tenant or (if the tenant is an entity) a relevant officer of the tenant. Where such documents are unavailable, a tenant can also provide a statutory declaration of its revenue. Please see Regulation 4 of the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations read with Part 1 of the Seventh Schedule for further details.
A statutory declaration made in Singapore must be in the form set out in the First Schedule of the Oaths and Declarations Act (Cap. 211) and be made before a Commissioner for Oaths or a Justice of the Peace. Please refer to the following link for a directory of Commissioner for Oaths in Singapore and the following link for a directory of Justices of the Peace in Singapore.

10. Why has the period of April to May 2020 been chosen as the period for determining the 35% drop in gross income – is it possible to choose a different period for comparison? Why is it necessary to compare gross income against the same period year on year? What if a tenant was not operational during the April to May 2019 period – how will the drop in revenue be assessed?↩

The reason why April to May 2020 is used for the period of comparison is that it corresponds to the period of the Circuit Breaker, and the Additional Rental Relief to be provided by landlords to tenants is intended to provide more help to SME tenants which have been substantially hit by COVID-19. The reason why the same period of time for a year on year comparison is used is to account for seasonal fluctuations in revenue.
Where businesses started operations after 1 Apr 2019 but before 25 Mar 2020, average monthly gross revenue derived from the date the business commenced operations to 24 Mar 2020 is to be compared with the average monthly gross income derived between 1 Apr 2020 and 31 May 2020 to establish a 35% or more drop at the outlet.
Notwithstanding the above, it should be noted that the rental relief framework is intended to establish a baseline position for the handling of tenants’ rental obligations. Landlords and tenants are free to work out mutually agreeable arrangements that best address their specific circumstances.

11. How will the 35% drop in gross income be assessed if there is no revenue-generating activity conducted in the prescribed property?↩

The 35% income drop criterion can be assessed by comparing the average monthly gross income derived from that business (or incidental purpose) conducted at the prescribed property for the period 1 April 2020 to 31 May 2020 to the period 1 April 2019 to 31 May 2019. If a tenant-occupier can show that it suffered a 35% or more decrease in its average monthly gross income derived from its business, as attributable to the specific property, it may be eligible for Additional Rental Relief if the other criteria as set out in regulation 14 of the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020 are met.

12. What does it mean to be an SME as part of a “Singapore group of entities”?↩

“Singapore group of entities” refers to a group of entities that are incorporated or established in Singapore that is related through ownership or control in such a way that the group is either required to prepare consolidated financial statements for financial reporting purposes under FRS 110 or an equivalent standard or would have been so required if equity interests in any of the entities were traded on any stock exchange in Singapore. If the SME is a member of a Singapore group of entities in the period 1 April 2020 to 31 May 2020, the group’s annual revenue must be not more than $100 million.

13. Is there a requirement for a business to be have (i) at least 30% local shareholding; and/or (ii) have a group employment size of not more than 200 employees to be considered as an eligible SME?↩

There is no requirement for a company to meet any shareholding or workforce criteria to be considered an eligible SME under the Rental Relief Framework.

14. Are individual tenants of prescribed properties eligible for rental waivers under the Rental Relief Framework?↩

Yes, individuals who operate their businesses in the rented property and meet the eligibility criteria will be entitled to the rental waivers under the Rental Relief Framework.

What landlords and tenants can expect and should do ↩

15. Now that the Act has come into force, what should I expect next?

16. What should landlords and tenants do in the meantime, before receiving the notice of cash grant from IRAS?

17. What should tenants do if they believe they are eligible for the rental relief but have yet to receive IRAS’ notice of cash grant from their landlord? When can they expect the notice to arrive?

18. Are property owners required to serve a copy of the notice of cash grant to their tenants within 4 working days from the date of notice or the date after they receive the hard copy notice of cash grant from IRAS?

15. Now that the Act has come into force, what should I expect next?↩

Starting from early August 2020, the Inland Revenue Authority of Singapore (IRAS) will issue a notice of cash grant and disburse the cash grant to owners of property with eligible tenant-occupiers. The notice will inform property owners of the rental waivers they should provide to their tenants. The majority of qualifying property owners should receive the notice by mid-August 2020.
All landlords (i.e. the property owner and all intermediary landlords) are required to serve a copy of the notice on their tenants within four working days of receipt of the notice, so that tenants will have timely confirmation that they are eligible for the rental waivers. Service of the notice may be done in person or via registered post or email.

a) Where a property has been sublet, the lessor, i.e. an intermediary landlord, must also serve a copy of the notice on its tenant within four working days of receiving the notice from the property owner, and provide the necessary rental waivers. As long as the end tenant occupying the property is eligible, intermediary landlords will receive rental waivers as well, regardless of whether they themselves meet the eligibility criteria

b) Where possible, property owners should also serve a copy of the notice to the end tenant-occupier directly. Doing so will help to ensure that the matters relating to the rental reliefs are resolved as soon as possible.
For avoidance of doubt, landlords (property owners and intermediary landlords) must serve the notice on and provide the rental waivers to eligible tenants (including sub-tenants, licensees and sub-licensees) who had occupied the property during the rental relief period or part thereof, but have since vacated the property.
Once the property owner receives the notice of cash grant, the applicable rental and any interest payable on the rental is waived under the Act. Tenants do not need to pay rental for the months covered by the rental relief framework, unless other factors apply. For example, in cases where landlords have earlier provided assistance to their tenants or reached an agreement to provide assistance to their tenants, in the form of monetary payments or reduction of payments due under the lease agreement, these can be offset from the landlords’ rental waiver obligations.
Please note that a failure to serve the notice of cash grant, without reasonable excuse, in the manner as stipulated above constitutes an offence under the Act.
More details of the cash grant can be found on IRAS’ website.
Furthermore, the Act also provides for a moratorium on rent recovery where the landlord of an eligible tenant-occupier cannot take certain prescribed legal actions against the PTO for non-payment of rent under the lease agreement. The moratorium will take effect on 31 July 2020 and will end on the date a notice of cash grant is issued by IRAS to the property owner or 31 December 2020, whichever is earlier.

16. What should landlords and tenants do in the meantime, before receiving the notice of cash grant from IRAS?↩

Landlords and tenants are encouraged to work towards a mutual arrangement to implement the rental waivers provided for in the Act - a rental waiver for the period of April to July 2020 for eligible SMEs and NPOs in qualifying commercial properties (e.g. shops), and April to May 2020 for eligible SMEs and NPOs in other non-residential properties (e.g. industrial/office properties).
In order for the waivers to work smoothly, tenants and landlords should communicate and share information. Where necessary, tenants may be required to share relevant information with their landlords to prove their eligibility for the Additional Rental Relief. This may include the provision of financial statements for the relevant period, or a statutory declaration from the tenant-occupier stating that they meet the criteria for the rental waivers.
Eligible tenants do not need to pay rent for the period covered by the rental relief framework. If rent has already been paid, tenants can either apply the rental waivers to the next immediate month(s) of rent, or if this is not possible, get a refund from their landlords.
However, tenants who do not qualify for relief and who do not pay rent will be subject to the consequences spelt out in the contract, including paying the rent accrued, and any applicable interest and charges.

17. What should tenants do if they believe they are eligible for the rental relief but have yet to receive IRAS’ notice of cash grant from their landlord? When can they expect the notice to arrive?↩

The notices will be available for qualifying property owners to view on IRAS’ myTax Portal by mid-August 2020, and will also be sent via hard copy to property owners. Majority of the property owners with eligible tenant-occupiers should receive the notice by mid-August 2020.
Some qualifying property owners may not receive a notice of cash grant for various reasons, such as property owners whose properties are only partially let out, or whose properties are let out to both SME and non-SME tenant-occupiers under a single property tax account. Eligible tenant-occupiers, or property owners with eligible tenant-occupiers, which have not received the notice of cash grant by 21 August 2020 can make an application to IRAS at https://go.gov.sg/governmentcashgrant from 21 August 2020 to 21 October 2020.

18. Are property owners required to serve a copy of the notice of cash grant to their tenants within 4 working days from the date of notice or the date after they receive the hard copy notice of cash grant from IRAS?↩

Property owners are required to serve a copy of the notice of cash grant within 4 working days after they receive the hard copy notice of cash grant from IRAS. For example, a property owner who received on 13 August a notice of cash grant dated 7 August 2020 is required to serve a copy to its tenants by 19 August 2020.

Moratorium on enforcement action ↩

19. Can a landlord take enforcement action against tenants for non-payment of rent pending IRAS’ notice of cash grant?

20. What can a tenant do if his landlord insists on taking enforcement action for non-payment of rent, notwithstanding the moratorium on enforcement action?

19. Can a landlord take enforcement action against tenants for non-payment of rent pending IRAS’ notice of cash grant?↩

The Act provides for a moratorium on enforcement actions against eligible tenant-occupiers for non-payment of rent. Among other things, landlords are prohibited from taking the following actions on the tenant-occupier or the tenant-occupier’s guarantor/surety in relation to the non-payment of rent:

a) Terminating the lease or licence agreement;

b) Exercising the landlord’s right of re-entry or forfeiture under the lease or licence agreement; and

c) Starting or continuing court or insolvency proceedings.
This moratorium does not apply to tenants that are not tenant-occupiers, i.e. they are not operating on the property. It also does not apply to tenant-occupiers that do not meet the criteria for the rental relief, i.e. they are not a SME as defined, or an eligible NPO. The moratorium also does not suspend interest due under lease agreements or license agreement. The moratorium ends when IRAS issues the notice of cash grant to the property owner, or on 31 December 2020 if no such notice is received before then.

20. What can a tenant do if his landlord insists on taking enforcement action for non-payment of rent, notwithstanding the moratorium on enforcement action?↩

We encourage you to draw your landlord’s attention to the acts that are prohibited under the Act. A landlord who takes any of the prohibited actions is guilty of an offence. Any attempt to terminate the lease or licence or to re-enter the property is invalid, and you may have a right to take back possession of the property. Alternatively, you may also have a right to pursue damages against the landlord for wrongfully terminating the lease or licence. You may wish to seek independent legal advice on what rights you have against your landlord.

Confirmation of eligibility and dispute resolution ↩

21. How will a landlord know whether the moratorium applies if he has yet to receive IRAS’ notice of cash grant and is unsure of his tenant’s eligibility?

22. What documents should a tenant provide to prove his eligibility for Rental Relief and/or Additional Rental Relief?

23. What can a landlord do if he is not satisfied that his tenant is eligible for rental relief, or if his tenant refuses to submit the required documents to prove his eligibility? Is the landlord still required to provide the rental waivers in such cases?

24. What can a landlord do if his tenant fails to meet the timeline of 5 working days to provide documents to prove his eligibility for rental relief?

25. What if the landlord refuses to grant rental waivers under the rental relief framework or imposes conditions for granting the rental waivers? How can tenants ensure that they will receive the rental waivers? Are there any penalties for non-compliance by landlords?

26. What should a tenant/ex-tenant do if his landlord does not refund him the rent that he already paid for the months covered under the rental relief framework? What is considered a reasonable timeframe for the landlord to refund the rent?

21. How will a landlord know whether the moratorium applies if he has yet to receive IRAS’ notice of cash grant and is unsure of his tenant’s eligibility?↩

Rental relief is triggered when the owner of a prescribed property receives IRAS’ notice of cash grant pertaining to an eligible tenant-occupier. At that point, under the Act, upon written request from their property owner or intermediary landlord(s), tenant-occupiers are required to share relevant information within five working days, to prove their eligibility for the Rental Relief and/or Additional Rental Relief.
Before the notice of cash grant is received by the property owner, should landlords have any doubts as to the eligibility of a tenant-occupier, we encourage both parties to work together and share the necessary information. If a tenant-occupier is confident that they will qualify under the rental relief, they should share the relevant information early to facilitate effective communication with the landlord(s).
As some qualifying property owners may not receive a notice of cash grant for various reasons, property owners who have not received a notice of cash grant by 21 August 2020 can make an application to IRAS at https://go.gov.sg/governmentcashgrant between 21 August 2020 and 21 October 2020. Once IRAS has reviewed the application, the outcome would be clear whether the tenant-occupier meets the eligibility criteria for rental relief, and whether the moratorium should have applied.

22. What documents should a tenant provide to prove his eligibility for Rental Relief and/or Additional Rental Relief?↩

Rental relief under the COVID-19 (Temporary Measures) Act (“Act”) is triggered when the owner of a prescribed property receives IRAS’ notice of cash grant pertaining to an eligible tenant-occupier. At that point, under the Act, upon written request from their property owner or intermediary landlord(s), tenant-occupiers are required under section 19U of the Act to share relevant information within five working days, to prove their eligibility for the Rental Relief and/or Additional Rental Relief. The full list of documents that can be requested from the tenant-occupier can be found in the Seventh Schedule of the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020 (“Regulations”). Such a request should only be necessary in situations where the landlord is unsure of their tenant’s eligibility.
In summary, in order to prove its eligibility for Rental Relief, the tenant-occupier may be asked by the property owner or intermediary landlord(s) to provide audited financial statements for the relevant period, or if such audited financial statements are not available, a statutory declaration stating the applicable statement in paragraph 2, Part 1 of the Seventh Schedule of the Regulations. In order to prove its eligibility for Additional Rental Relief, the tenant-occupier may be asked by the property owner and/or intermediary landlord(s) to provide its profit and loss statements for the relevant periods, supported by a statutory declaration; as well as additional documents if the tenant-occupier is part of a Singapore group of entities from 1 April to 31 May 2020 (if applicable).
A statutory declaration made in Singapore must be in the form set out in the First Schedule of the Oaths and Declarations Act (Cap. 211) and be made before a Commissioner for Oaths or a Justice of the Peace. Please refer to the following link for a directory of Commissioner for Oaths in Singapore and the following link for a directory of Justices of the Peace in Singapore.

23. What can a landlord do if he is not satisfied that his tenant is eligible for rental relief, or if his tenant refuses to submit the required documents to prove his eligibility? Is the landlord still required to provide the rental waivers in such cases?↩

Rental relief under the Act is triggered when the owner of a prescribed property receives IRAS’ notice of cash grant pertaining to their eligible tenant-occupiers. This means eligible tenants do not need to pay rent for the period covered by the Rental Relief Framework. If rent has already been paid, tenants can either apply the rental waivers to the next immediate month(s) of rent, or if this is not possible, get a refund from their landlords. Landlords have to grant the rental waivers stated in the notice until the tenant is proven ineligible.
Where landlords have any doubts as to the eligibility of a tenant-occupier, both parties are encouraged to communicate the reasons and share the necessary information. The owner or the landlord can request, by written notice, the tenant-occupier to provide the relevant information within 5 working days of the request to prove their eligibility for the Rental Relief and/or Additional Rental Relief.
If a landlord and tenant-occupier are unable to reach a compromise on whether the tenant-occupier is eligible for Rental Relief and/or Additional Rental Relief, the property owner and/or any intermediary landlord(s) may make an application using the prescribed form here within 10 working days after receiving (a copy of) the notice of cash grant, to have a rental relief assessor ascertain whether the tenant-occupier is eligible for Rental Relief and/or Additional Rental Relief. Please refer to the section Application for Assessment for details. If you require assistance on application matters, you may call the Registry during office hours at 1800-2255-772 (1800-CALL-RRA).
The assessment process will require the tenant-occupier to provide the documents stipulated in in the Regulations if they were not provided to the landlord earlier. Given this, and as far as possible, we encourage tenants to share the documents with the landlords in a timely fashion.

24. What can a landlord do if his tenant fails to meet the timeline of 5 working days to provide documents to prove his eligibility for rental relief?↩

We encourage all landlords and tenant-occupiers to strictly adhere to the prescribed timeline to provide the required documents and/or make an application to the assessors to have a dispute determined. In relation to the provision of the required documents, please note that it is an offence under the COVID-19 (Temporary Measures) Act for a tenant-occupier not to provide the said documents, without reasonable excuse, within the prescribed timeline. If however, a tenant-occupier fails to provide the said documents within the prescribed time, the landlord is not precluded from filing an application to the rental relief assessors ahead of receiving the said documents.

25. What if the landlord refuses to grant rental waivers under the rental relief framework or imposes conditions for granting the rental waivers? How can tenants ensure that they will receive the rental waivers? Are there any penalties for non-compliance by landlords?↩

Under the Act, the rent that is payable by eligible tenants to their landlord for the relevant period of rental waiver is statutorily waived once qualifying property owners with eligible tenant-occupiers receive the notice of the cash grant issued by IRAS. This means that as an eligible tenant-occupier you do not need to pay rent for those months. This is a default position – while landlords and tenants are free to come to a mutual agreement which best takes into account their specific circumstances, failing an agreement, the landlord must waive the rent for those months.
In the case where tenants have already paid rent for those months for which rent is waived (i.e. for qualifying commercial properties - April and May 2020, and if applicable, June and July 2020; and for other non-residential properties April 2020, and if applicable, May 2020), tenants can apply the rental waivers towards the next most immediate months of rent. If there is insufficient time left in the lease, tenants can obtain a refund from the landlord.
Landlords should not impose conditions for granting rental waivers, as contractual provisions which are inconsistent with the mandatory requirements of legislation, such as those for the rental relief framework, will not be given effect.

26. What should a tenant/ex-tenant do if his landlord does not refund him the rent that he already paid for the months covered under the rental relief framework? What is considered a reasonable timeframe for the landlord to refund the rent?↩

The Act states that in cases where rent has been paid for the relevant rental relief period, and it is not possible for the rental waivers to be offset from the next most immediate months of rent (e.g. if there is insufficient time remaining under the lease agreement), the landlord must immediately refund the balance. If the landlord does not do so, the Act provides for that amount to be recoverable as a debt due from the landlord to you. As such, we encourage you to work out a mutual agreement with your landlord as far as possible, failing which you may consider commencing legal proceedings to recover that amount.

Calculation of rental waivers ↩

27. What specific components of the rent will be waived? Do tenants need to continue paying specific components of the rent e.g. maintenance and service fees? Does the rent to be waived include variable rent based on Gross Turnover, and if so, why?

28. Is GST applicable for the rent that is waived?

29. Is the payment of MCST fees (i.e. contribution to sinking fund and management fund) excluded from the rental waiver?

30. Can the rental waivers be offset by any waivers or other forms of assistance that a landlord had provided to his tenant prior to the implementation of the Act? What can be considered for the offset, if allowed?

31. What should property owners do if the Government assistance (Property Tax Rebate for Year 2020 and Government cash grant) is not equal to the Rental Relief that the tenant is entitled to?

32. Generally, the Property Tax Rebate has to be passed on by July 2020 and December 2020. However the rental waiver covers the period of April to July 2020 for qualifying commercial properties and April to May 2020 for other non-residential properties. How can landlords reconcile these obligations? With the new Rental Relief Framework, are property owners still required to pass on the Property Tax Rebate for Year 2020?

33. Are the rental waivers to tenants given on top of the Property Tax Rebate that landlords are obliged to pass on?

34. Are landlords allowed to effect their rental waiver through instalments or in part, e.g. to collect less rent for more months which equate in total to the 2 or 4 months of rental waiver?

35. Can interest be charged on any rental arrears accumulated between the rental relief period?

27. What specific components of the rent will be waived? Do tenants need to continue paying specific components of the rent e.g. maintenance and service fees? Does the rent to be waived include variable rent based on Gross Turnover, and if so, why?↩

The value of the rent to be waived is based on the contractual rent as agreed upon under the terms of the lease agreement, excluding any maintenance fee and charges for the provision of services such as cleaning and security. Where the amounts of maintenance and/or service charges are not expressly set out in the lease or licence agreement, landlords and tenants are encouraged to jointly determine the amounts to be excluded based on landlords’ actual expenses, as supported by the necessary documentation.
The rent to be waived includes any variable rent, including variable rent based on gross turnover. This is because the intent of the rental relief framework is to provide relief from the payment of rent, which forms a significant part of business costs. However, tenants have to continue paying maintenance fees and service charges as these are costs which are incurred by the landlord for the use and upkeep of the property.
In an earlier press release dated 3 June 2020, “New Rental Relief Framework for SMEs”, it was stated that the rental waivers would be based on base rental, excluding any Gross Turnover payable, maintenance fees and charges for the provision of services such as cleaning and security. We have reviewed and adjusted the definition after further consideration.

28. Is GST applicable for the rent that is waived?↩

There is no GST applicable on the rent that is waived. However, the rental waived will exclude any maintenance fees and charges (and any GST payable on these charges) for the provision of services such as cleaning and security, which will still be payable to the landlord.

29. Is the payment of MCST fees (i.e. contribution to sinking fund and management fund) excluded from the rental waiver?↩

Yes, the payment of MCST fees (i.e. contribution to the sinking fund and management fund of a property) can be excluded from the rental waivers as these are contributions towards the maintenance and upkeep of the property.

30. Can the rental waivers be offset by any waivers or other forms of assistance that a landlord had provided to his tenant prior to the implementation of the Act? What can be considered for the offset, if allowed?↩

Generally, landlords may offset the rental waivers against any financial assistance previously provided to their tenants, such as:

a) Any payment, or deduction of any amount due under the lease or license agreement, (i) given by the landlord to the tenant on or after 1 February 2020 but before the date of receipt of the copy of the notice of cash grant by the tenant; or (ii) undertaken by the landlord, before the date the notice of cash grant is issued to the property owner, to be given to the tenant; and/or

b) Any benefit of the Property Tax Rebate for Year 2020 that has been passed on or is obliged to be passed on by the property owner in respect of the property.
Please note that the property owner is still required to provide any remaining rental waiver after taking into account any offsetting as detailed above.

31. What should property owners do if the Government assistance (Property Tax Rebate for Year 2020 and Government cash grant) is not equal to the Rental Relief that the tenant is entitled to?↩

The Property Tax Rebate for Year 2020 and Government cash grant provided to property owners are computed based on the Annual Value of the property. Thus, the total amount may not be equivalent to the rental waiver to be provided by property owners, which is based on the contractual rent (excluding maintenance fees and service charges). The Property Tax Rebate and Government cash grant are not intended to cover the full amount of rental waivers exactly. Please see what property owners need to do for each scenario below:

a) Where the sum of Property Tax Rebate and Government cash grant is less than the 2 or 1 month(s) Rental Relief owners are obliged to give, owners are required to top up the difference.

b) Where (i) the sum of Property Tax Rebate and Government cash grant is more than the 2 or 1 month(s) Rental Relief and (ii) the Property Tax Rebate is less than the 2 or 1 month(s) Rental Relief owners are obliged to give, owners are allowed to keep the excess Government cash grant.

c) Where (i) the sum of Property Tax Rebate and Government cash grant is more than the 2 or 1 month(s) Rental Relief and (ii) the Property Tax Rebate is more than the 2 or 1 month(s) Rental Relief owners are obliged to give, owners are allowed to keep the excess Government cash grant but the excess Property Tax Rebate must be passed on to the tenant in accordance with the Property Tax Rebate scheme.

Example: Owner A has a qualifying commercial property (e.g. shop) with Annual Value of $60,000 as determined by IRAS at 13 April 2020. Owner A received (i) Property Tax Rebate of $6,000 (property tax rate of 10% x Annual Value) and (ii) Government cash grant of $4,000 (0.8 x Annual Value / 12). The total Government assistance is $10,000.

Scenario 1: Owner A rents the shop to an eligible tenant at $5,200 per month (excluding maintenance fees and service charges) during the relief period 1 April to 31 May 2020.

Owner A is required to provide rental waivers amounting to $5,200 x 2 = $10,400. The difference of $400 ($10,400 - $10,000) for the months April and May 2020 must be topped up by Owner A.

Scenario 2: Owner A rents the shop to an eligible tenant at $4,800 per month (excluding maintenance fees and service charges) during the relief period 1 April to 31 May 2020.

Owner A is required to provide rental waivers amount to $4,800 x 2 = $9,600. Owner A is allowed to retain the excess cash grant of $400 ($10,000 - $9,600) for the months April and May 2020.

Scenario 3: Owner A rents the shop to an eligible tenant below market at $1,000 per month (excluding maintenance fees and service charges) during the relief period 1 April to 31 July 2020.

Owner A is required to provide rental waivers amount to $1,000 x 4 = $4,000. Owner A must pass on the excess Property Tax Rebate of $2,000 (Property Tax Rebate of $6,000 less rental waivers of $4,000) to the tenant in accordance with the Property Tax Rebate scheme. Owner A can retain the full cash grant amount of $4,000.

32. Generally, the Property Tax Rebate has to be passed on by July 2020 and December 2020. However the rental waiver covers the period of April to July 2020 for qualifying commercial properties and April to May 2020 for other non-residential properties. How can landlords reconcile these obligations? With the new Rental Relief Framework, are property owners still required to pass on the Property Tax Rebate for Year 2020?↩

Generally, property owners are required to pass on the Property Tax Rebate to their tenants by 31 July 2020 for the benefit relating to the months from January to June 2020, and by 31 December 2020 for the benefit relating to the months from for July to December 2020. However, property owners with SME tenant-occupiers who meet the eligibility criteria under the rental relief framework will also be required to provide the rental waivers for the relevant period.
Both the obligations under the rental relief framework and the pass-on of the benefit of the Property Tax Rebate have to be fulfilled. Generally, the rental waiver under the rental relief framework can be offset (partially, or otherwise) against: a) any previously provided payment or deduction of any amount due under the lease agreement on or after 1 February 2020 but before the date of receipt of the notice of cash grant b) any undertaking to provide any payment or deduction of any amount due under the lease agreement before the date the notice of cash grant is issued c) the benefit of any Property Tax Rebate for Year 2020 that the owner has passed on or is obliged pass on in respect of the property
Conversely, the rental waivers that the property owner had given or is obliged to give to his tenant(s) under the rental relief framework will discharge the owner’s obligations (to the extent of the net amount of rental waivers) to pass on the benefit of the Property Tax Rebate.

33. Are the rental waivers to tenants given on top of the Property Tax Rebate that landlords are obliged to pass on?↩

No. Where a property owner has already passed on the Property Tax Rebate to the tenant on or before 31 Jul 2020, the property owner will be treated as also having satisfied its obligation to provide rental waiver under the Rental Relief Framework for the amount of Property Tax Rebate passed on (on or before 31 Jul 2020), and would only have to provide rental waivers on the remaining sum due under the Rental Relief Framework.
Conversely, where a property owner has satisfied its obligation to provide rental waivers under the Rental Relief Framework, the net amount of rental waiver that has been provided by the property owner under the Rental Relief Framework will also go towards satisfying the property owner’s obligation to pass on the Property Tax Rebate.
For example: Owner A rents a shop to an eligible tenant, Tenant A, at $5,000 per month (excluding maintenance fees and service charges) during the relief period 1 April to 31 May 2020 (2 months). Owner A received a Property Tax Rebate of $6,000 and passed on $3,000 to Tenant A in July 2020.
Owner A received a notice of cash grant in August 2020 and is required to provide rental waiver amounting to $5,000 x 2 = $10,000 to Tenant A. Owner A can offset the Property Tax Rebate of $3,000 passed on against the rental waiver of $10,000. Effectively, Owner A needs to provide the net rental waiver of $7,000. After providing the net rental waiver, Owner A is not required to pass on the remaining Property Tax Rebate of $3,000 which is already covered by the net rental waiver of $7,000.

34. Are landlords allowed to effect their rental waiver through instalments or in part, e.g. to collect less rent for more months which equate in total to the 2 or 4 months of rental waiver?↩

The Rental Relief covers 2 months within the period of April to July 2020 for qualifying commercial properties, and 1 month within the period of April to May 2020 for other non-residential properties (e.g. industrial and office properties). For tenant-occupiers which meet the criteria for the Additional Rental Relief, the rental relief covers a further 2 months within the period of April to July 2020 for qualifying commercial properties, and a further 1 month in April to May 2020 for other non-residential properties.
In cases where rent has already been paid for the relief period, the tenant can either apply the rental waivers to the next immediate month(s) of rent, or if this is not possible, receive a refund from the landlord.
However, landlords and tenants are free to come to a mutual agreement on how to effect the rental waiver which best takes into account their specific circumstances.

35. Can interest be charged on any rental arrears accumulated between the rental relief period?↩

Under S19H and S19J of the Act, any interest or late charges that have been applied on rental arrears accumulated during the period of rental waiver (i.e. April to July 2020 for qualifying commercial properties, or April to May 2020 for other non-residential properties, e.g. office/industrial properties) will also be waived.

Specific scenarios ↩

36. What happens if a tenant-occupier’s tenancy expires within the period of rental relief (between April to July 2020 or April to May 2020)? Will the rental relief apply to tenant-occupiers who wish to terminate the tenancy within the period of rental relief? What happens if a tenant-occupier’s tenancy commences after 1 April 2020 but within the period of rental waiver (April to July 2020)?

37. What happens if there are multiple SME tenant-occupiers during the period of rental relief?

38. What happens if a landlord had passed on the Property Tax Rebate for Year 2020 to an earlier tenant who was not renting the property from Apr-Jul 2020 (for qualifying commercial properties) or Apr-May 2020 (for other non-residential properties)? Can this be used to offset the rental waivers to be provided to a subsequent tenant which is eligible for the rental waivers?

39. If the property ownership changes before IRAS issues the notice of cash grant, will the previous or new owner receive the notice? Assuming the previous owner was the landlord of the eligible tenant during the relief period, should the previous or new owner bear the rental waivers?

40. Will IRAS recover the Government cash grant if the property was vacant during the rental relief period?

41. Will IRAS recover the Government cash grant if the property was occupied by a tenant who is not eligible for Rental Relief?

42. I am a property owner operating my business at a prescribed property. I received a notice of cash grant even though I did not rent out my property. Do I need to return the cash grant to IRAS?

36. What happens if a tenant-occupier’s tenancy expires within the period of rental relief (between April to July 2020 or April to May 2020)? Will the rental relief apply to tenant-occupiers who wish to terminate the tenancy within the period of rental relief? What happens if a tenant-occupier’s tenancy commences after 1 April 2020 but within the period of rental waiver (April to July 2020)?↩

If there is only 1 eligible tenant-occupier during the rental relief period, the rental relief will apply to the period during which the tenancy subsists. If there is more than 1 eligible tenant-occupier during the rental relief period, the Rental Relief and Additional Rental Relief will be pro-rated accordingly, subject to the tenant-occupiers meeting the criteria for Additional Rental Relief.
However, in cases where rent has already been paid for the relief period, the tenant can either apply the rental waivers to the next immediate month(s) of rent, or if this is not possible, receive a refund from the landlord.
Tenant occupiers may use the online rental relief calculator to estimate the rental waivers they are eligible for.

37. What happens if there are multiple SME tenant-occupiers during the period of rental relief?↩

If there are multiple SME tenant-occupiers during the period of rental relief, the share of the Rental Relief (supported by Government assistance) and the Additional Rental Relief will be pro-rated based on the number of days of the tenancy within the period, as a proportion of the period, subject to the tenant-occupiers meeting the criteria for Additional Rental Relief.
For instance, if a landlord of a qualifying commercial property has two eligible tenant-occupiers during the period of rental relief – Tenant A (from 1 Jan to 31 May 2020), and Tenant B (from 1 Jun to 31 July 2020), Tenant A will qualify for 1 month of Rental Relief for the month of April 2020, and 1 month of Additional Rental Relief for the month of May 2020. Tenant B will qualify for 1 month of Rental Relief for the month of June 2020. Tenant B will not qualify for Additional Rental Relief as this only applies to tenant-occupiers who have carried on business at the rented property before 25 March 2020, and have suffered at least a 35% drop in average monthly gross income at the outlet level from April to May 2020 compared to 1 April to 31 May 2019 or alternative periods.
Tenant occupiers may use the online rental relief calculator to estimate the rental waivers they are eligible for.

38. What happens if a landlord had passed on the Property Tax Rebate for Year 2020 to an earlier tenant who was not renting the property from Apr-Jul 2020 (for qualifying commercial properties) or Apr-May 2020 (for other non-residential properties)? Can this be used to offset the rental waivers to be provided to a subsequent tenant which is eligible for the rental waivers?↩

Generally, the Property Tax Rebate for Year 2020 that has been passed on or is obliged to be passed on by the property owner to earlier tenants in accordance with the relevant laws can be used to offset the rental waivers to be provided to eligible tenants.

39. If the property ownership changes before IRAS issues the notice of cash grant, will the previous or new owner receive the notice? Assuming the previous owner was the landlord of the eligible tenant during the relief period, should the previous or new owner bear the rental waivers?↩

IRAS will issue the notice of cash grant to the prevailing owner at the time of issuance. If the property transfer was completed prior to the notice issuance, the notice will be sent to the new owner. Once the notice is received by the new owner, the rental of the eligible tenant will be treated as waived.
Generally, the rental waivers are to be borne by the landlord of the eligible tenant during the relief period. Where the previous owner was the landlord of the eligible tenant during the relief period, the previous owner should bear the rental waivers.
Where the property was sold mid-way through the rental relief period, the previous and new owners who are landlords of the eligible tenant should bear the rental waivers for their respective relief periods when they were landlords.
The previous and new owners should come to a mutual agreement on how best to distribute the monies received from the Government in the form of the Property Tax Rebate for Year 2020 and the Government cash grant, given the variance in individual circumstances and terms of the sale and purchase transaction.

40. Will IRAS recover the Government cash grant if the property was vacant during the rental relief period?↩

If the property was vacant for the entire rental relief period (i.e. April to July 2020 for qualifying commercial properties (e.g. shops) and April to May 2020 for other non-residential properties (e.g. industrial / office properties)), property owners will need to inform IRAS and the Government cash grant will be recovered.
If the property was vacant for only part of the rental relief period, and the remaining period was occupied for business use, property owners do not need to inform IRAS and they can retain the Government cash grant.
Example: Owner A owns 3 units in a qualifying commercial property assessed under one property tax account. Unit A was let to Tenant A for the entire relief period. Unit B was let to Tenant B (an eligible tenant-occupier under the Rental Relief Framework) in April 2020 but was vacant from May to July 2020. Unit C was vacant for the entire relief period of April to July 2020. In this example, Owner A is required to inform IRAS that Unit C was vacant for the entire relief period and IRAS would recover the cash grant attributable to Unit C.

41. Will IRAS recover the Government cash grant if the property was occupied by a tenant who is not eligible for Rental Relief?↩

As long as the property was occupied by an eligible tenant-occupier at any time during the relevant relief period (i.e. 1 April to 31 July 2020 for qualifying commercial properties and 1 April to 31 May 2020 for other non-residential properties), owners can retain the full cash grant and they do not need to inform IRAS.
If the property was occupied by non-eligible tenant-occupier(s) for the entire relief period, please inform IRAS of the property address with a copy of the lease/ licence agreement and the reason why the tenant-occupier is non-eligible (e.g. annual revenue more than $100 million for the relevant period, lease entered into after 25 March 2020, etc).

42. I am a property owner operating my business at a prescribed property. I received a notice of cash grant even though I did not rent out my property. Do I need to return the cash grant to IRAS?↩

If you are an SME/ specified NPO (as defined under the Rental Relief Framework) property owner who runs a trade or business on the prescribed property (“owner-occupier”), you will also be eligible for the Government cash grant.
If you are not an SME/ specified NPO owner-occupier, please inform IRAS to recover the Government cash grant.

Non-profit organisations (NPO)↩

43. What are the eligibility criteria for an NPO tenant to qualify for the rental relief?

44. What is the definition of a “specified arts and culture society”?

45. What is the definition of a “specified trade association”?

46. How were the categories of non-profit organisations (“NPOs”) considered eligible for rental relief determined?

43. What are the eligibility criteria for an NPO tenant to qualify for the rental relief?↩

Please see Q4.

44. What is the definition of a “specified arts and culture society”?↩

A specified arts and culture society is a society that is registered under section 4 or 4A of the Societies Act (Cap. 311), and which meets the Tier 2 Enhanced Jobs Support Scheme criteria for arts and culture organisations as announced in the Fortitude Budget:

a) Be classified under one of the SSIC classification codes (SSIC 2015 (Version 2018)):


85420	Music, dancing, art, speech and drama instruction
90001	Production of live theatrical presentations (e.g. stage plays, musicals and theatre productions)
90002	Performing arts venue operation
90003	Operas, wayang and puppet shows
90004	Orchestras, musical bands, choirs and dance groups
90009	Dramatic arts, music and other arts production-related activities not elsewhere classified (e.g. stage, lighting and sound services)
91021	Museums
91022	Art galleries (excluding retail)
91029	Preservation of historical sites, buildings, artefacts and paintings, cultural villages and other related activities not elsewhere classified

b) Satisfies one or more of the following conditions:

is a participant in any project, activity, programme or festival that is funded (whether wholly or partially), commissioned or organised by the National Arts Council or the National Heritage Board in the period from 1 April 2018 to 31 March 2020 (both dates inclusive);
operates a museum that became a member of a group established by the National Heritage Board known as the Museum Roundtable on or before 31 March 2020;
is listed as an accredited Arts Education Programme provider in the 2019-2021 National Arts Council-Arts Education Programme Directory on the National Arts Council Internet website at https://aep.nac.gov.sg.

45. What is the definition of a “specified trade association”?↩

A specified trade association means a society —
a) that is registered under section 4 or 4A of the Societies Act (Cap. 311);

b) that supports its members in developing their respective businesses by conducting activities that relate to trade, commerce, investment or industry development; and

c) where one or more members of the society are regulated by the Accounting and Corporate Regulatory Authority under any written law.

46. How were the categories of non-profit organisations (“NPOs”) considered eligible for rental relief determined?↩

The framework provides rental relief to selected NPOs that are deemed to benefit businesses, the society or community at large to also give them time and support to recover from the impact of COVID-19. Besides meeting their respective definitions, these NPOs will also be subject to similar criteria for businesses/SMEs (amount of annual revenue must be not more than $100m to qualify for rental relief, and they must also be severely impacted by COVID-19 by displaying a revenue drop of 35% or more to receive additional rental relief).

Support for landlords↩

Application for assessment ↩

47. What are the grounds for which a landlord or tenant can submit an application for assessment? What is the process for assessment – how long will it take? Are there any charges?

48. How can I contact the Registry of the Rental Relief Assessors?

49. Will tenants have access to the assessment mechanism, either to challenge a landlord’s assertion of financial hardship, or to ascertain whether they are eligible?

50. Will the Assessors accept applications which are submitted after the timeline of 10 working days after receiving (a copy of) the notice of cash grant?

47. What are the grounds for which a landlord or tenant can submit an application for assessment? What is the process for assessment – how long will it take? Are there any charges?↩

Property owners and/or any intermediary landlord(s) may make an application within 10 working days after receiving (a copy of) the notice of cash grant, to have a rental relief assessor ascertain any of the following:

a) Whether the tenant-occupier is eligible for Rental Relief and/or Additional Rental Relief; and/or

b) Whether the applicant landlord qualifies to provide only half the Additional Rental Relief, on the basis of financial hardship.
Landlords or tenants who have disputes relating to the actual amount of rent to be waived may also submit applications for a rental relief assessor’s determination. Please see the section Expansion of powers of rental relief assessors – disputes on amount of rent to be waived for details.
There are no charges for making an application. The application must be accompanied by documents and information as specified in the Registrar’s directives.
After an application is made, the landlord and the tenant occupier may be asked to submit additional information or documents, or attend a hearing, either virtually or in person. All parties should make their best effort to comply with these requests, to facilitate a timely resolution of the application.
The rental relief assessor’s determination will be binding on all landlords and the tenant-occupier, and will not be appealable.
If you wish to submit an application, please refer to the following link.

48. How can I contact the Registry of the Rental Relief Assessors?↩

If you require assistance on application matters, you may call the Registry during office hours at 1800-2255-772 (1800-CALL-RRA).

49. Will tenants have access to the assessment mechanism, either to challenge a landlord’s assertion of financial hardship, or to ascertain whether they are eligible?↩

The assessment mechanism will use objective criteria to determine tenants’ eligibility and landlords that are facing financial hardship.
If tenants are of the view that they are eligible but have not received a copy of the notice of cash grant from IRAS, they may seek clarification from IRAS.

50. Will the Assessors accept applications which are submitted after the timeline of 10 working days after receiving (a copy of) the notice of cash grant?↩

We encourage all landlords to strictly adhere to the prescribed timeline to apply to the assessors for a determination. If however, a landlord is not able to meet the prescribed timeline, the Registry will review each case on a case-by-case basis to determine if the application may still be accepted, notwithstanding that it has been filed late.

Support for financial hardship ↩

51. What can a landlord do if he is unable to afford a rental waiver? What are the eligibility criteria for a landlord to qualify for a halving of the Additional Rental Relief?

52. If a property is owned by more than one owner, can the owner(s) still apply for an assessment on the grounds of financial hardship?

53. What documents must a landlord submit to prove his eligibility?

54. If a landlord’s share of the waiver is halved, who will bear the other half? Will the Government absorb this?

55. What other financial assistance measures are available to landlords?

51. What can a landlord do if he is unable to afford a rental waiver? What are the eligibility criteria for a landlord to qualify for a halving of the Additional Rental Relief?↩

The Government recognises that there are landlords who may face genuine financial hardship.
Landlords who meet all the following criteria may apply to a rental relief assessor to reduce the amount of Additional Rental Relief they have to provide:

a) The applicant landlord must be an individual or a sole proprietor and is the owner of the prescribed property;

b) The aggregate of the annual value of all investment properties (including the prescribed property) owned (whether solely or jointly with another person and whether directly or through one or more investment holding companies) is not more than S$60,000 as at 13 April 2020; and

c) The rental income derived from all the properties that the landlord must provide Additional Rental Relief for in Year of Assessment 2019 or a later appropriate period⁵ constituted 75% or more of the landlord’s gross income in that period.
If the landlord meets the grounds of financial hardship above, the rental relief assessor may halve the amount of Additional Rental Relief to be borne by the landlord, i.e. one month’s rental waiver for qualifying commercial properties, or half a month’s rental waiver for other non-residential properties (e.g. industrial and office properties). The remaining rent payable will be borne by the tenant.

^{5. If the lease commenced in 2018 or earlier, and the landlord was required to file an income tax return in YA2019, the period will be YA2019. If the lease commenced in 2019, and the landlord was required to file an income tax return in YA2020, the period will be YA2020. In any other case, the relevant period will be the rental relief period, i.e. 1 April to 31 July 2020 for qualifying commercial properties, or 1 April to 31 May 2020 for other non-residential properties. ↩}

52. If a property is owned by more than one owner, can the owner(s) still apply for an assessment on the grounds of financial hardship?↩

In the case where the applicant landlord is one of the owners of the prescribed property, each of the owners must satisfy all the eligibility criteria on the grounds of financial hardship, and submit an application to the rental relief assessor.

53. What documents must a landlord submit to prove his eligibility?↩

The documents to be submitted will be provided for in the Registrar’s directives, upon any application by the landlord. The documents include latest income tax or corporate tax returns, and where applicable, the necessary bank account statements.

54. If a landlord’s share of the waiver is halved, who will bear the other half? Will the Government absorb this?↩

If the additional rental relief that has to be paid by the landlord is halved, the tenant will have to pay his share of the rent accordingly.

55. What other financial assistance measures are available to landlords?↩

MAS has worked with banks and finance companies on various relief measures to support individuals and businesses affected by COVID-19.
Individual and SME landlords facing cash flow difficulties can already apply to banks and finance companies to defer principal payments on their mortgages up to 31 December 2020 and to extend the loan tenure by up to the corresponding deferment period if they wish. Individual landlords who have been required to provide relief to their tenants under this Bill can also apply to defer interest payments (in addition to principal payments) on their mortgages up to 31 December 2020, and to extend the loan tenure by up to the corresponding deferment period.
Larger landlords should likewise work with their banks and finance companies on suitable repayment schedules if they require assistance.
Those who need to access additional credit to meet their immediate cashflow needs can either apply for mortgage equity withdrawal loans, or loans under ESG’s Temporary Bridging Loan Programme or Working Capital Loan Scheme.
Please refer to this link to find out more about the relief measures announced by MAS and the financial industry: www.mas.gov.sg/regulation/covid-19.

Expansion of powers of rental relief assessors ↩

56. What types of rental disputes can the rental relief assessors make a determination on as part of their expanded powers provided for under section 19M of the Act?

57. What is the timeline for landlords and tenants to submit an application for a determination on disputes relating to the actual amount of rent to be waived under the rental relief framework? What if the timeline is missed?

58. What are some examples of disputes which cannot be determined by a rental relief assessor?

59. If a potential applicant has already commenced court / arbitration proceedings in relation to a dispute on the actual amount of rent under the lease agreement / the actual component of the formula used to compute the prescribed amount of rent that is to be waived, can the applicant still seek a determination by a rental relief assessor?

60. If a potential applicant has obtained judgment / arbitral award in relation to a dispute to a dispute on the actual amount of rent under the lease agreement / the actual component of the formula used to compute the prescribed amount of rent that is to be waived, can the applicant still seek a determination by a rental relief assessor?

61. There are many landlords and tenants who may have come to an agreement on the rental waivers under the rental relief framework, and the expansion of powers of the rental relief assessors is potentially disruptive as it may result in fresh disputes. How does MinLaw plan to address such potential situations?

56. What types of rental disputes can the rental relief assessors make a determination on as part of their expanded powers provided for under section 19M of the Act?↩

Both landlords and tenants can make an application for a determination on disputes relating to the actual amount of rent to be waived under the rental relief framework, where the amount is affected by any of the following factors:

a) The amount of maintenance and service charges, especially where such charges are not explicitly listed in the lease or licence agreement

b) The amount that can be offset by assistance provided by the landlord earlier

c) Tenant(s) occupying the property for only a part of the relief period

d) Sub-division of the property, i.e. there are multiple sub-tenants, not all of whom may be eligible for the waivers

57. What is the timeline for landlords and tenants to submit an application for a determination on disputes relating to the actual amount of rent to be waived under the rental relief framework? What if the timeline is missed?↩

Landlords or tenants who have disputes relating to the actual amount of rent to be waived may submit applications for a rental relief assessor’s determination, following the timelines below. While late applications may still be considered on a case-by-case basis, we strongly encourage applicants to abide by the timelines for submission of an application as far as possible, for speedier resolution of disputes.

a) If IRAS’ notice of cash grant, or copy of the notice, was received on or before 30 September 2020: Submit application by 14 October 2020.

b) If IRAS’ notice of cash grant, or copy of the notice, is received after 30 September 2020: Submit application within 10 working days after receiving the notice. For example, if the notice is received on 1 October 2020, the application should be submitted by 15 October 2020.

58. What are some examples of disputes which cannot be determined by a rental relief assessor? ↩

Rental relief assessors cannot make a determination on disputes over the following matters:

Disputes over the type of property: The quantum of rental waivers are based on the approved and actual use of the property. If the approved and actual use of the property is different, please inform IRAS to review the assessment of the property and to grant the corresponding Property Tax Rebate and cash grant.
Non-rent issues, e.g. inability to vacate or reinstate premises, lease termination: Landlords and tenants should negotiate and come to a mutual agreement on such matters.
Landlords imposing new contractual terms as condition to provide waivers: Eligible tenants do not have to pay rent (excluding maintenance and service fees) for the relevant months. Landlords should not impose conditions for granting rental waivers, as contractual provisions which are inconsistent with the mandatory requirements of legislation, such as those for the rental relief framework, will not be given effect.
Whether tenants must pay maintenance and service fees: Eligible tenants must pay maintenance and service fees for the relevant months.

59. If a potential applicant has already commenced court / arbitration proceedings in relation to a dispute on the actual amount of rent under the lease agreement / the actual component of the formula used to compute the prescribed amount of rent that is to be waived, can the applicant still seek a determination by a rental relief assessor?↩

No. An application for a determination on the matters listed in section 19M(4) may not be made if proceedings before a court or arbitral tribunal have already commenced in relation to the matter in question.

60. If a potential applicant has obtained judgment / arbitral award in relation to a dispute to a dispute on the actual amount of rent under the lease agreement / the actual component of the formula used to compute the prescribed amount of rent that is to be waived, can the applicant still seek a determination by a rental relief assessor?↩

No. An application for a determination on the matters listed in section 19M(4) may not be made if a judgment of a court or arbitral award has already been given or made in relation to the matter in question.

61. There are many landlords and tenants who may have come to an agreement on the rental waivers under the rental relief framework, and the expansion of powers of the rental relief assessors is potentially disruptive as it may result in fresh disputes. How does MinLaw plan to address such potential situations?↩

The rental relief assessors will not review cases where the landlords and tenants have already reached a compromise or a settlement with regards to the implementation to the rental waivers. Applications will only be accepted from parties that are unable to implement the waivers as of the commencement date of the amendments to the Act.

Repayment scheme for rental arrears↩

62. What can a tenant-occupier do if he needs more time to repay his accumulated rental arrears?

63. How can a tenant-occupier serve a notice on his landlord to indicate his intention to take up the statutory repayment schedule?

64. Previously, the original deadline for a tenant to serve a written notice on his intent to take up the scheme was 19 Oct 2020, while the deadline for the first instalment payment was 1 Nov 2020. These deadlines have now been changed to 19 Nov 2020 and 1 Dec 2020. Why is there a change in the deadlines, and what happens to parties which have already served a written notice?

65. What is the formula for determining the instalment payments?

66. Can the tenant-occupier’s security deposit be used to offset other rental arrears?

67. What if the tenant-occupier does not comply with the repayment schedule or terminates the tenancy before the arrears are paid up?

68. Can a tenant-occupier choose an accelerated repayment schedule and pay up earlier to reduce the amount of interest due?

62. What can a tenant-occupier do if he needs more time to repay his accumulated rental arrears?↩

Eligible tenant-occupiers who qualify for the Additional Rental Relief may elect to serve notice on their landlords to take up a prescribed repayment scheme for a specified portion of rental arrears accumulated from 1 Feb 2020 up till 19 Nov 2020 (corresponding to the prescribed period of relief for non-performance of contractual obligations provided for under the Act). The notice should be served no later than 19 Nov 2020, and on the landlord, any guarantor or surety for the tenant-occupier’s obligation in the lease agreement.
Upon serving the notice, the tenant-occupier must start payment of the first instalment no later than 1 Dec 2020. Under the repayment scheme, the tenant-occupier can pay for a specified portion of their arrears over a period of time (up to 9 months, or the remaining term of the tenancy, whichever is shorter) in equal instalments, with the interest payable on such arrears capped at 3% per annum.
For commercial properties, the maximum amount of arrears that can be paid in instalments will be 5 months’ rent. For industrial/office properties, the maximum amount of arrears that can be paid in instalments will be 4 months’ rent.
If the tenant-occupier fails to make a payment under the statutory repayment scheme within a prescribed period of time, or the tenant-occupier terminates the lease or licence, or the landlord terminates the lease agreement for any other default by the tenant, the statutory repayment scheme will be cancelled, and the landlord will be entitled to:
- Immediate payment of all the arrears
- Take steps under the contract for arrears not paid

63. How can a tenant-occupier serve a notice on his landlord to indicate his intention to take up the statutory repayment schedule?↩

The written notice should be served no later than 19 Nov 2020, and can be served on the landlord personally, through registered mail or by email. Where applicable, a copy of the notice should also be served on the tenant-occupier’s guarantor or surety for the tenant-occupier’s obligation in the lease agreement.

64. Previously, the original deadline for a tenant to serve a written notice on his intent to take up the scheme was 19 Oct 2020, while the deadline for the first instalment payment was 1 Nov 2020. These deadlines have now been changed to 19 Nov 2020 and 1 Dec 2020. Why is there a change in the deadlines, and what happens to parties which have already served a written notice?↩

The deadlines were extended to tie in with the extension of the relief period under the Act for leases and licences of non-residential property. To avoid doubt, these changes will not apply to parties that have already served a written notice on their landlord and any guarantor/surety of their intent to take up the sceheme, or parties that have started their repayments under the scheme.

65. What is the formula for determining the instalment payments?↩

The formula for determining the instalment payments can be found under Regulation 40 of the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020.

66. Can the tenant-occupier’s security deposit be used to offset other rental arrears?↩

Subject to contractual arrangements, landlords may draw on the existing security deposits to offset accumulated rental arrears, but must leave the equivalent of 1 month of rent remaining in the security deposit.
If the tenant-occupier takes up a statutory repayment schedule, at the end of the repayment period, the tenant will be obliged to reinstate the security deposit to the contractual amount.

67. What if the tenant-occupier does not comply with the repayment schedule or terminates the tenancy before the arrears are paid up?↩

All outstanding arrears, including interest and other charges, will be accelerated and immediately payable in accordance with the terms of the original contract, and the landlord will be entitled to exercise any of the landlord’s rights under the contract for non-payment of rent and the interest and other specified charges if:

a) Instalment payments under the scheme are not paid within a prescribed time after they become due;

b) The tenant terminates or repudiates his lease agreement during the rescheduled repayment period; or

c) The lease agreement is terminated due to other defaults by the tenant.
Tenant-occupiers who have rescheduled the payment of arrears will have to provide specified documents and information to their landlords if: (a) the lease agreement is terminated or repudiated during the repayment period; and (b) there are 2 or more rescheduled repayment instalments outstanding.
The documents and information to be provided will include the balance-sheet, profit and loss statement, cash flow statement and statement of changes in equity of the tenant-occupier from 1 April 2020 to the date of termination or repudiation of the lease agreement (both dates inclusive). These documents must be supported by a statutory declaration. The tenant will also be required to provide a reasonable proposal on how it proposes to resolve the outstanding rental arrears. If any of the prescribed documents are not available, tenants may instead provide a statutory declaration confirming and exhibiting a duly completed copy of a form. Please refer to the following link for more details.

68. Can a tenant-occupier choose an accelerated repayment schedule and pay up earlier to reduce the amount of interest due?↩

The Act is intended to prescribe a workable standard for the repayment schedule. Landlords and tenants can negotiate an accelerated or different repayment schedule if they wish.