Government cash grant (announced in Fortitude Budget)

The Government announced on 26 May 2020 as part of the Fortitude Budget, a Government cash grant to qualifying property owners that help support rental relief for Small and Medium Enterprises (SMEs) and specified Non-Profit Organisations (NPOs) tenant-occupiers of prescribed properties.

The amendments to the COVID-19 (Temporary Measures) Act 2020 (“Act”), as well as the related subsidiary legislation, COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020, which provide the Rental Relief Framework for SMEs and specified NPOs, have come into force on 31 July 2020.

From early August 2020, IRAS started issuing a notice of cash grant and disburse the Government cash grant to qualifying property owners (i.e. eligible SME/NPO owner-occupiers and owners with eligible tenant-occupiers). The majority of owners should receive the notice by mid-August 2020. The notice of cash grant will inform property owners of the rental waivers they should provide to their tenants under the Rental Relief Framework. The Rental Relief Framework also generally applies to tenants/ sub-tenants of Government landlord.

For more information on the Rental Relief Framework for SMEs, you can refer to the Ministry of Law’s website.

For a quick overview, please refer to the infographic covering 5 Popular Questions on the Rental Relief Framework

Landlords can also refer to the Frequently Asked Questions by Landlords to understand what they need to do.

Please note that the information on this website does not have the force of law and is subject to the relevant subsidiary legislations on (i) the (Temporary Measures) (Rental and Related Measures) Regulations 2020 (link) and (ii) the COVID-19 (Temporary Measures) (Transfer of Benefit of Property Tax Remission) Regulations 2020 (amendments are expected to be finalised in October 2020).

Overview of the Government cash grant and rental waiver obligations

As announced in the Fortitude Budget, qualifying property owners will receive support via a Government cash grant and they must in turn provide the necessary rental relief to their eligible SME and NPO tenant-occupiers of the prescribed properties under the Rental Relief Framework. This cash grant is in addition to the Property Tax Rebate for Year 2020 announced in the Unity and Resilience Budgets, which qualifying property owners received. The Property Tax Rebate + Government cash grant (both computed based on Annual Value of the property for Year 2020) provide qualifying property owners approximately 2 months of rent (1.2 month based on AV under Property Tax Rebate + 0.8 month based on AV under Cash Grant) for qualifying commercial properties (e.g. shops) and approximately 1 month of rent (0.36 month based on AV under Property Tax Rebate + 0.64 month based on AV under Cash Grant) for other non-residential properties (e.g. industrial / office properties).

Eligible SMEs and NPOs who are tenant-occupiers will benefit from the Rental Relief Framework as summarised in the table below:

 Duration of Rental Relief1  
Type of ReliefQualifying Commercial Properties (e.g. Shops)2Other Non-Residential Properties (e.g Industrial/ office properties)3
(A) Rental Relief (supported by Government assistance)4   
Rental waiver2 months (for April – May 2020)1 month (for April 2020)
(B) Additional Rental Relief (supported by landlords/ property owners)
Rental waiver 2 months (for June – July 2020)1 month (for May 2020)
Total Rental Waiver 4 months (for April – July 2020) 2 months (for April – May 2020) 

 
1 The rental waivers in the table are applicable in cases where the tenant-occupier occupies the property throughout the relief period. Please refer to https://go.gov.sg/rentalrelieffaq for details of the application of the rental waivers in cases where the tenant-occupier does not occupy the property throughout the relief period.

2 This is referred to in the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020 as “Type A Property”. The definition of a Type A property can be found in Part 2 of the First Schedule of the Regulations.

3 This is referred to in the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020 as “Type B Property”. The definition of a Type B property can be found in Part 3 of the First Schedule of the Regulations.

4 Owners of the prescribed properties will receive Government assistance through: (a) the Property Tax Rebate for Year 2020 announced in the Unity and Resilience Budgets; and (b) the Government cash grant announced in the Fortitude Budget. Where the amount of Government assistance is less than the applicable 2 or 1 month(s) rental waiver based on actual rent, landlords would still have to give the full rental waiver as required. If the Government assistance exceeds the applicable 2 or 1 month(s) rental waiver, landlords can keep the excess cash grant. However, if there should be any excess Property Tax Rebate over the total rental waivers of up to 4 months, the excess must still be passed on to tenants.

From early August 2020, IRAS issued a notice of cash grant and disbursed the Government cash grant to qualifying property owners (i.e. owners of property with eligible tenant-occupiers). Once the notice of cash grant is received by the property owner, the applicable rent and any interest payable on the rent is waived under the Act.  Tenants do not need to pay rent 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 see Calculations of Rental Waiver below.

If rent had already been paid, the rental waivers should be applied to the next immediate month(s) of rent. In other words, the tenant will not need to pay rent for the next immediate month(s). If this is not possible, tenants may obtain a refund from their landlords.

Where a property (with an eligible end-tenant occupier) has been sublet, the lessor (i.e. intermediary landlord) will receive rental waivers as well, regardless of whether they themselves meet the eligibility criteria, and is in turn obliged to provide the necessary rental waivers to its tenant.

Until the notices of cash grant are issued, the Act provides for a moratorium on enforcement actions against eligible tenant-occupiers for non-payment of rent. 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 a specified 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.

Eligibility Criteria under the Rental Relief Framework

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:

  1. (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
  2. In force at any time between 1 April and 31 July 2020 for qualifying commercial properties (e.g. shops), 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:

  1. 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 applicable1, at the individual or entity level2; or
  2. 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 applicable1, at the entity level:
    1.  Registered or exempt charities (as provided in the Charities Act);
    2.  Members of the National Council of Social Service;
    3.  National sports associations;
    4.  National disability sports associations;
    5.  Specified arts and culture societies; or
    6. Specified trade associations.

1 The appropriate period applies as follows:

i. If the tenant-occupier has not carried on business for 12 months or longer as at the last day of the its financial year ending on a date in 2018, but has carried on business for 12 months or longer as at the last day of its financial year ending on a date in the year 2019, the reference period will be FY2019 instead.

ii. If the foregoing does not apply, but the tenant-occupier has carried on business for 12 months or longer as at the last day of its financial year ending on a date in the year 2020, where the date is on or before March 2020, the reference period will be FY 2020.

iii. For any other case, the tenant-occupier’s average monthly revenue from the time the tenant-occupier commenced business until 31 March 2020 (both dates inclusive) will be extrapolated for comparison against the $100 million annual revenue threshold.

Please refer to Regulation 4 of the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020 for details.

2 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:

a. For SMEs:

  1. (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 entities’3 ("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 applicable4; and
  2. 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 20195

  b. For NPOs:

  1. 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 20195.

3Singapore 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.

4 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.

5 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.

Calculation of Rental Waivers

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

  1. 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
  2. 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 to his tenant 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.

Tenant-occupiers may use the Ministry of Law's Online rental relief calculator to estimate the rental waivers they are eligible for.

Rental Waivers for Intermediary Landlords

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, unless the landlord is also an eligible tenant-occupier occupying part of the property leased from the property owner. More details on the rental waivers that intermediary landlords are entitled to are available at https://www.go.gov.sg/rentalrelieffaq.

Prescribed Properties

Owners of the prescribed properties will receive Government assistance through (a) the Property Tax Rebate for Year 2020 announced in the Unity and Resilience Budgets; and (b) the Government cash grant announced in the Fortitude Budget. Eligible tenant-occupiers of the prescribed properties will be supported under the Rental Relief Framework.

The prescribed properties are set out in the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020 where the definition of (i) qualifying commercial properties referred as “Type A Properties” can be found in Part 2 of the First Schedule of the Regulations and (ii) other non-residential properties referred as “Type B Properties” can be found in Part 3 of the First Schedule of the Regulations.

As a reference, you can refer to the List of Common Examples of Prescribed Properties (PDF, 131KB).

For more information on the Rental Relief Framework, you can refer to the Ministry of Law’s website.

What are the eligibility criteria for the Government cash grant?

The Government cash grant will be given to qualifying property owners of prescribed properties who meet the following criteria:

  1. The property owner is an SME/ specified NPO occupier who runs a trade or business on the prescribed property, 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 level; and/or
  2. The property owner has tenant-occupiers (including sub-tenants, licensees and sub-licensees) who operate their business in the rented property and are eligible under the Rental Relief Framework (see Eligibility Criteria under the Rental Relief Framework above).

* The appropriate period applies as follows:

i. If the owner-occupier has not carried on business for 12 months or longer as at the last day of the its financial year ending on a date in 2018, but has carried on business for 12 months or longer as at the last day of its financial year ending on a date in the year 2019, the reference period will be FY2019 instead.

ii .If the foregoing does not apply, but the owner-occupier has carried on business for 12 months or longer as at the last day of its financial year ending on a date in the year 2020, where the date is on or before March 2020, the reference period will be FY 2020.

iii. For any other case, the owner-occupier’s average monthly revenue from the time the owner-occupier commenced business until 31 March 2020 (both dates inclusive) will be extrapolated for comparison against the $100 million annual revenue threshold.

How is the amount of Government cash grant calculated?

The amount of Government cash grant will be calculated based on the Annual Value (AV) of the property for Year 2020, determined by IRAS at 13 April 2020, as follows:  

  1. For qualifying commercial properties (e.g. shops):

    0.8 * (Annual Value / 12)
  2. For other non-residential properties (e.g. industrial/ office properties):

    0.64 * (Annual Value / 12)

    The above formulae apply in most cases where the properties are occupied entirely by the eligible SME/NPO owner and/or eligible SME/NPO tenant-occupiers. 

    There will be no revisions to the Government cash grant amount, even if there are subsequent changes to the AV for Year 2020, after 13 April 2020. 

    For properties where the AV for Year 2020 has yet to be determined by IRAS as at 13 Apr 2020 (e.g. a newly completed building), the cash grant will be calculated based on the first determined AV for Year 2020 by IRAS.

    Pro-ration of the Government cash grant

    Generally, the Government cash grant will be pro-rated for properties where the occupiers (including owner(s) and/or tenant(s), as the case may be) comprise a mix of SMEs and non-SMEs.

    Generally, the cash grant will be computed based on the contractual rents of the eligible tenant-occupiers occupying the property during the rental relief period. If the total rents of the eligible tenant-occupiers exceed the AV of property as at 13 Apr 2020, the cash grant will be capped based on the property’s AV. The maximum cash grant will be based on either 0.8 or 0.64 * Annual Value/12, whichever applicable.

    Example 1: Computation of pro-rated cash grant for a qualifying commercial property which is partially-occupied by the SME owner and partially-let to SME and non-SME tenant-occupiers

    example

    Assuming that Sub-Tenant 1 (“ST1”) operating in the qualifying commercial property is eligible for rental waivers under the Rental Relief Framework, the cash grant attributable for the tenancy chain ending with ST1 will be computed by applying a pro-ration factor (rent of ST1 as a fraction of rent of its landlord, Master Tenant 1 (“MT1”)) on 0.8 month of MT1’s rent. Where the total rents of the tenant-occupiers exceed the rent payable by tenant-occupier’s landlord (except for property owner), it will be capped at rent paid by the landlord.

    As the tenant-occupier ST1 rents the property through an intermediary landlord MT1, MT1 acts as a conduit and will also receive rental waivers in respect of ST1 for the corresponding period from its immediate landlord (i.e. the property owner). This is regardless of whether MT1 meets the eligibility criteria under the Rental Relief Framework. An intermediary landlord’s entitlement to rental waivers is solely dependent on the tenant-occupier’s eligibility, unless the landlord also an eligible tenant-occupier occupying part of the property leased from the property owner.

    As the property owner is an SME operating at the property, the property owner will also receive a cash grant based on 0.8 of its monthly imputed rent, derived by taking difference of (i) its Annual Value (as at 13 April 2020) averaged over 12 months; and (ii) MT1’s rent.

    The detailed computation is below:

    Pro-ration factor (ST1 rent) / (MT1 rent) = $11,000 / $20,000 = 0.55
    Cash grant to owner for tenancy chain ending with ST1 - (A)Pro-ration factor x 0.8 month of MT1 rent = 0.55 x (0.8 x $20,000) = $8,800
    Imputed rent for owner-occupied part of property - (B)

    Imputed Rent = AV/12 – MT1 rent =

    $1,000,000/12 - $20,000 = $63,333
    Total cash grant to owner (A + 0.8 x B)Government cash grant for the tenancy chain ending with ST1 + 0.8 month of rent imputed for the Owner-Occupied portion = $8,800 + (0.8 x $63,333) = $59,466
    Rental waiver granted by owner to MT1Pro-ration factor x (4 months of MT1 rent) = 0.55 x 4 x $20,000 = $44,000
    Rental waiver granted by MT1 to ST14 months of ST1 rent = $11,000 x 4 = $44,000

     

    As long as the tenant-occupiers during the relief period are all eligible SME/NPO tenant-occupiers, the cash grant will generally be disbursed in full and would not be pro-rated based on the eligible tenant-occupier’s tenancy period, even if the eligible SME/NPO tenant-occupier’s lease/license is not in force for the entire relief period. For example, for a qualifying commercial property (e.g. shop), if the eligible tenant-occupier’s (“Tenant A”) lease is entered into before 25 March 2020 and is in force from 1 April to 31 May 2020, the cash grant to the owner will still be disbursed based on “Annual Value / 12 x 0.8” and would not be pro-rated based on the tenancy period of Tenant A. Notwithstanding the above, the rental waivers for Tenant A will only apply to the tenancy period.

    When will I receive the cash grant and what do I do next?

    From early August 2020, IRAS issued a notice of cash grant and disbursed the Government cash grant to qualifying property owners. The majority of owners should receive the notice by mid-August 2020 and the payout by mid-September 2020.

    The notice will inform property owners of the rental waivers they should provide to their tenants. Property owners are required to serve a copy of the notice on their tenants within four working days after receiving the hard copy notice from IRAS. Service of the notice may be done in person or via registered post or email.

    1. 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.
    2. 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.

    Once the property owner receives the notice of cash grant, the applicable rent and any interest payable on the rent is waived under the Act. Tenants do not need to pay rent 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 see Calculations of Rental Waiver above.

    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.

    Generally, property owners, who are SME owner-occupiers or whose properties are wholly let out to SME tenant-occupiers with qualifying leases or licenses, will automatically receive the Government cash grant without the need to apply. 

    Property owners can log in to myTax Portal (View Notices/ Letters) to view the notice of cash grant that is issued to them. A hard copy of the notice will also be issued by post.

    The cash grant will generally be credited to the bank account of qualifying property owners. Property owners who are not registered with PayNow or are without existing GIRO arrangements with IRAS will receive cheques instead. The notice of cash grant will specify the mode and expected date of the payout.

    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 amount of rental waivers to be provided by property owners for the Rental Relief may not be equal to the sum of Property Tax Rebate for Year 2020 and the Government cash grant that the owners receive. Property owners are obliged to provide the rental waiver for the 2 or 1 month(s) based on the contractual rental (excluding maintenance fees and service charges).

    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 amount to $5,200 x 2 = $10,400. The difference of $400 ($10,400 - $10,000) for the months April and May 2020 must nevertheless be waived 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.

     

    When and how can I apply for the Government cash grant?

    Where the qualifying property owner has not received the notice of cash grant by 21 August 2020, landlords and tenants can jointly1 submit one application to IRAS by 21 October 2020:

    • If you are applying on behalf of an entity, please use this link (CorpPass)
    • If you are applying as an individual, please use this link (in English) or this link (in Chinese) (SingPass)

    Please provide the following documents in the application:

    1. Rental Details Form (XLS, 40.1KB)
    2. A copy of the lease / licence / tenancy agreement
    3. Financial Statement or Statement of Accounts of tenant-occupiers that did not file income tax return to IRAS for the financial year ending 2018, 2019 or 2020 (whichever applicable) or if that is not available, the latest accounts up till 31 Mar 2020.

    1 Tenant-occupiers should submit the application through the property owner as far as possible. Where the application comes only from tenants, IRAS will need to gather more information from property owners and this will lengthen processing time.

    Note: Property owners applying for the Government cash grant should indicate the property address for the property tax account in the main application form. If the property tax account comprises more than 1 property unit, property owners can list the details of the rented property units in the Rental Details Form.

    Applicants will receive an acknowledgement email from IRAS within 3 working days from the date of submission. Generally, the application will be processed within 2 months from the date of submission with complete information provided. Once the assessment is completed, IRAS will issue the notice of cash grant and disburse the cash grant to the property owner. The notice will state the amount of cash grant and the rental waiver obligations for landlords

    Recovery of Government cash grant

     IRAS may recover the Government cash grant from property owners (in whole or in part) where the cash grant has been wrongly disbursed or disbursed in excess. 

    For enquiries

    For enquiries on the Rental Relief Framework (including rental waivers): please contact the Ministry of Law via this form

    For enquiries on the Government cash grant: please contact IRAS via this form.

    Tenants who wish to check if the notice of cash grant has been issued for a property may do so via this form.

    As agencies are currently experiencing a high volume of enquiries, we seek your understanding that the waiting time may be longer than usual.

    FAQs