Government Cash Payout (2021 Rental Support Scheme)

Find out more information on the Government Rental Support (Cash Payout) on this webpage.

Rental Support Scheme (RSS)

Important: Please note that the cash payout will be given directly to qualifying tenants/owner-occupiers who run a business on their own property. Landlords will not receive the cash payout. 

As announced by the Ministry of Finance, to support businesses with rental costs during the two Phase 2 (Heightened Alert) (“P2(HA)”) periods, the Government will provide rental support to Small and Medium Enterprises (“SMEs”) and eligible Non-Profit Organisations (“NPOs”) with an annual revenue not exceeding $100 million, who are tenant-occupiers of qualifying commercial properties.

For privately-owned commercial properties, some landlords have given rental waivers or rebates to support their tenants during the P2(HA) periods. To provide additional support, IRAS will disburse rental support cash payouts directly to qualifying tenants and owner-occupiers under the Rental Support Scheme (RSS). The first payout will be disbursed starting from 6 August 2021, while the second payout will be disbursed from 22 September 2021. Please refer to the table below for the details and qualifying criteria for the two rental support cash payouts. 

Most qualifying tenants and owner-occupiers will receive the cash payout automatically without needing to submit an application. The cash payout will not be disbursed automatically to tenants who only rent part of a property, or to tenants who rent a mixed-use property (e.g. a shophouse for both retail and residential use), and/or to licensees. Such businesses should submit an application to IRAS and provide supporting documents. 

First payout 
• Tenants – click here to check your eligibility and submit an application 
• Owner-occupiers – click here to check your eligibility and submit an application


Second payout 
• Tenants – click here to check your eligibility and submit an application 
• Owner-occupiers – click here to check your eligibility and submit an application


Note! Tenants and owner-occupiers who had applied for the first payout need not apply for the second payout. They will automatically receive the second payout if they are eligible.

 

Eligibility

 First RSS Payout  Second RSS Payout
Eligible Entities

SMEs* and NPOs* with annual revenue not exceeding $100 million in FY2019. If FY2019 figures are unavailable, the next available set of figures will be used.

Eligible Properties/Uses Must be either a tenant or owner-occupier of a qualifying commercial property or operate based on qualifying commercial use.
Qualifying Period Stamped lease or license which was entered into before 14 May 2021, and in force anytime during 14 May 2021 to 29 May 2021.Stamped lease or license which was entered into before 20 July 2021, and in force anytime during 22 July 2021 to 18 August 2021.
Stamping DeadlineBefore 28 May 2021Before 3 August 2021
Quantum of Cash PayoutFor tenants – 0.5 month of latest contracted gross rent within the period 14 May 2021 to 29 May 2021.

For owner-occupiers – 0.5 month of the property’s Annual Value (i.e. 0.5 x Annual Value / 12) as at 14 May 2021.
For tenants – 0.5 month of latest contracted gross rent within the period 22 July 2021 to 18 August 2021.

For owner-occupiers – 0.5 month of the property’s Annual Value (i.e. 0.5 x Annual Value / 12) as at 22 July 2021.
Disbursement TimelineFrom 6 August 2021From 22 September 2021
Disbursement Mode GIRO or PayNow, if registered with IRAS. 
 Otherwise, by cheque sent to tenant/owner-occupier’s registered address.   
Opening of Applications (note: only for eligible tenants who do not receive the cash payout)16 August 2021 29 September 2021
Closing of Applications15 October 202112 November 2021
Eligibility Checker for TenantsFirst Rental Cash Payout - Eligibility Checker (Tenant)Second Rental Cash Payout - Eligibility Checker (Tenant)
Eligibility Checker for Owner-OccupiersFirst Rental Cash Payout - Eligibility Checker (Owner-Occupier)Second Rental Cash Payout - Eligibility Checker (Owner-Occupier)
Eligible tenants and owner-occupiers who do not receive the first and second RSS payout notifications by 6 August 2021 and 22 September 2021 respectively should submit an application to IRAS: 

First payout 
• Tenants – click here to check your eligibility and submit an application  
• Owner-occupiers – click here to check your eligibility and submit an application 


Second payout 
• Tenants – click here to check your eligibility and submit an application 
• Owner-occupiers – click here to check your eligibility and submit an application

Note! Tenants and owner-occupiers who had applied for the first payout need not apply for the second payout. They will automatically receive the second payout if they are eligible.

 
SMEs are defined as the following types of entities:

  • A specified person; or
  • Any of the following (including when acting as a trustee of a trust) that is not a specified person:
    • Corporation registered under section 19 or 368 of the Companies Act
    • Sole proprietorship
    • Partnership
    • Limited partnership
    • Limited liability partnership
    • Co-operative society

NPOs are defined as the following types of entities: 
  • Registered or exempt charities (as provided in the Charities Act); 
  • Members of the National Council of Social Service; 
  • National sports associations; 
  • National disability sports associations; 
  • Specified arts and culture societies; or 
  • Specified trade associations 

 

Please refer to the table below for the list of qualifying commercial uses. 

List of Qualifying Commercial Uses Examples
Hotel room or function room of a hotel registered under the Hotels Act (“registered hotel”) -
Serviced apartment or serviced apartment function room -
Meetings, Incentive Travel, Conventions and Exhibitions (MICE) venues, namely Suntec Singapore Convention and Exhibition Centre, Singapore EXPO, and Changi Exhibition Centre; -
Premises of a prescribed international cruise or regional ferry terminal, namely Singapore Cruise Centre, Marina Bay Cruise Centre Singapore, and Tanah Merah Ferry Terminal -
Premises of tourist attractions* Singapore Zoological Gardens, Singapore Flyer, and Haw Par Villa
Shop Retail shop, furniture shop, pet shop, supermarket, take-away food shop, bakery & confectionery, pawnshop, dispensary, beauty salon, gym, spa, ticket agency, travel agency, laundry or dry-cleaning shop, department store, post office, showroom, bank, and vet clinic
Warehouse retail -
Restaurant Restaurant, café, cybercafé, food court, coffeeshop, market & hawker stalls, bar, and night club
Amusement centre Video games arcade, computer gaming centre, and billiard saloon
Cinema or theatre -
Sports and recreational building Social club, golf club, clan and association, skating rink, and bowling alley
Childcare centre or kindergarten -
School Tuition centre, language school, computer school, art school, dancing school, speech and drama school, child development centre, play school, foreign system school, training or vocation training institute, other private education institution, and driving school
Health and medical care building Medical clinic, medical centre, dental clinic, hospital, nursing home, hospice, place of rehabilitation or convalescent home
Backpackers’ hostel, boarding house, guest house, hotel or students’ hostel that is not a registered hotel -
Carpark used in connection with the operation of the qualifying properties listed in this table -
Spaces used in connection with the operation of the qualifying properties listed in this table but excluding certain premises^. Management office, store, function and meeting space, club lounge and other tenements such as atrium space, space for base station, vending machine, signage, advertisement space, ATM, AXS machine located within the premises listed in this table 
Shophouses that are used for the purposes listed in this table but excluding certain premises^. -

* Qualifying tenants in Integrated Resorts (i.e. Marina Bay Sands, Resorts World Sentosa), and Jewel (excluding premises within Changi Airport) will qualify.
^ Prescribed properties exclude the following: 
(a) Premises used or intended to be used, whether wholly or partly, for an excluded purpose such as:
      (i) For any residential purpose; or
      (ii) As a facility for exclusive use of residents of residential premises such as gym, function and meeting space and club lounge, whether with or without their guests
(b) The part of a carpark in the same building or development as the premises mentioned in paragraph (a) that corresponds to those premises; and
(c) Any other premises in the same building or development as the premises mentioned in paragraph (a), that are used or intended to be used for or in connection with the enjoyment of those premises such as space for base station and vending machine in a residential condominium.
(d) Vacant land or land under redevelopment
(e) Any property that is exempt from payment of property tax under section 6(6), (6A) or (7) of the Property Tax Act.

 

Tenants and owner-occupiers who engaged in criminal activity

IRAS has the right to withhold, suspend or deny the disbursement of any payout to a tenant or an owner-occupier if the tenant or owner-occupier is reasonably suspected or found to:

a) Have carried out or participated in any criminal activity in the course of carrying on its trade or business (whether at the property or otherwise); or 

b) Be ineligible to receive a payout.

If a tenant or an owner-occupier is reasonably suspected or found to have been ineligible or involved in criminal activity at the time any previous payouts were disbursed, IRAS also has the right to recover from him an amount equal to any payout disbursed, from the time he: (a) was ineligible to receive a payout; or (b) first carried out or participated in the criminal activity.

Note: “Criminal activity” means any activity which, if carried out, is a criminal offence (including but not limited to money laundering or vice-related activities), regardless of whether such activity is related to the RSS.

FAQs