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 is in addition to the Property Tax Rebate for Year 2020 announced in the Unity and Resilience Budgets, which qualifying property owners received.

Q:	What type of rental relief does rental relief framework cover?
A:	There are two types of rental relief, rental relief supported by Government assistance and additional rental relief supported by landlords/property owners.
Q:	What period does the rental relief framework cover?
A:	Duration of Relief (Relief Period) Type of Relief Qualifying Commercial Properties (e.g shops) Other Non-Residential Properties (e.g Industrial/Office Properties) (A)     Rental Relief (supported by Government assistance) Rental Waiver 2 months (April – May 2020) 1 month (April 2020) (B)     Additional Rental Relief Rental Waiver 2 months (June - July 2020) 1 month (May 2020) Total 4 months (April – July 2020) 2 months (April – May 2020)
Q:	What are the eligibility criteria for a tenant-occupier to qualify under the rental relief framework?
A:	The rental relief framework applies to qualifying leases or licences in writing or evidenced in writing which are: 1. Entered into before 25 March 2020 or 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 any time between 1 April and 31 July 2020 for qualifying commercial propertied; and between 1 April and 31 May 2020 for other non-residential properties (e.g. industrial/office properties) The Rental Relief will apply to all tenant-occupiers who are (i) SMEs with <=$100 million in annual revenue for the financial year ending 2018, at the entity leave or (ii) eligible non-profit organizations. IRAS will generally assess the entity’s revenue based on Year of Assessment 2019 tax returns. The Additional Rental Relief will apply to tenant-occupiers as follows: 1. For SMEs: Group annual revenue for the financial year ending 2018 as shown in its financial statements must be not more than $100 million, and at least a 35% drop in average monthly revenue at the outlet level from Apr-May 2020 compared to Apr-May 2019; 2. For Non-profit Organizations (NPOs): At least a 35% drop in revenue at the entity level for the period Apr-May 2020 compared to Apr-May 2019.
Q:	What does a landlord need to waive?
A:	Landlords must waive the contractual rent of the eligible tenant for the relief period, excluding any maintenance and service fees.
Q:	Can a landlord challenge the tenant’s eligibility for rental waivers?
A:	Generally, when IRAS issues the notice of cash grant, the tenant-occupiers have been ascertained to meet the eligibility criteria for the Rental Relief based on the records. Landlord could also request the tenant to provide the following documents within 5 working days: 1. Financial statements for the financial year ending 2018 ;or 2. A statutory declaration stating that the tenant-occupier meets the criteria for Rental Relief and Additional Rental Relief (where applicable).