COVID-19 (Temporary Measures) Act 2020 · Updated to 1 Jul 2026 · Part 2A · Rental Relief and Related Measures
19F. Notice of cash grant
Last amended by an amending law of 2020.
Official textFrom Singapore Statutes Online, unchanged
Before the Authority disburses to the owner of a prescribed property a cash grant pertaining to a PTO of that property under the terms of the public scheme, the Authority must issue to the owner a notice of cash grant.
Authority
“Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act;
The notice of cash grant need not specify the PTO’s name but must specify the address of the PTO at the prescribed property.
notice of cash grant
“notice of cash grant” means a notice issued under section 19F by the Authority to the owner of a prescribed property;
The owner must, within a prescribed time after the owner’s receipt of the notice of cash grant, serve a copy of the notice —
where the owner is the PTO’s landlord — on the PTO and such other person as may be prescribed; or
where the owner is not the PTO’s landlord — on the owner’s tenant in the PTO chain, and such other person as may be prescribed.
A tenant who is served a copy of the notice of cash grant under subsection (3) or this subsection must, within a prescribed time after the tenant’s receipt of the copy of notice, serve a further copy of the notice —
tenant
“tenant”, for any property, includes a lessee, sub-lessee, licensee or sub-licensee for that property, but excludes a person or class of persons prescribed as not being a tenant or tenants.
where the tenant is the PTO’s landlord — on the PTO and such other person as may be prescribed; or
where the tenant is not the PTO’s landlord — on the tenant of the firstmentioned tenant that is part of the PTO chain, and such other person as may be prescribed.
A person who, without reasonable excuse, contravenes subsection (3) or (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
The Authority may, on the request of any landlord or tenant of a prescribed property, issue to the landlord or tenant a copy of the notice of cash grant pertaining to any PTO of that property.
landlord
“landlord”, for any property, includes a lessor, sub-lessor, licensor or sub-licensor for that property, but excludes a person or class of persons prescribed as not being a landlord or landlords;
Where the Government, a statutory board or a prescribed person is the owner of a prescribed property, then, for the purpose of enabling the provisions of this Part to operate in relation to that prescribed property —
prescribed property
“prescribed property” means any prescribed non-residential property or any property belonging to a prescribed class of non-residential property, and includes any part of such property;
the Authority may issue a nominal notice to the Government, statutory board or prescribed person (as the case may be) under this section, even though no cash grant will be disbursed to the Government, statutory board or prescribed person under the public scheme; and
where paragraph (a) applies, a reference in this Part to a notice of cash grant is a reference to a nominal notice mentioned in that paragraph.
Terms defined in s 19B
Authority
Defined · s 19B“Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act;
landlord
Defined · s 19B“landlord”, for any property, includes a lessor, sub-lessor, licensor or sub-licensor for that property, but excludes a person or class of persons prescribed as not being a landlord or landlords;
notice of cash grant
Defined · s 19B“notice of cash grant” means a notice issued under section 19F by the Authority to the owner of a prescribed property;
prescribed property
Defined · s 19B“prescribed property” means any prescribed non-residential property or any property belonging to a prescribed class of non-residential property, and includes any part of such property;
PTO
Defined · s 19B“prescribed tenant-occupier” or “PTO” means a tenant of any prescribed property who satisfies the prescribed criteria and who is an occupier of the property;
PTO chain
Defined · s 19B“PTO chain”, for a PTO of a prescribed property, means a chain of landlords and tenants of that property ending with the PTO;
public scheme
Defined · s 19B“public scheme” means the public scheme for the giving of cash grants to mitigate rental costs, that is part of the Budget Statement of the Government dated 26 May 2020;
tenant
Defined · s 19B“tenant”, for any property, includes a lessee, sub-lessee, licensee or sub-licensee for that property, but excludes a person or class of persons prescribed as not being a tenant or tenants.
Part 3
Temporary Relief for Financially Distressed Individuals, Firms and Other Businesses
Part 4
Temporary Measures for Conduct of Meetings
Part 5
Temporary Measures for Court Proceedings and Syariah Court Proceedings
Part 6
Temporary Measures Concerning Remission of Property Tax
Part 7
COVID‑19 Control Orders
Part 8
Contracts Affected by Delay in the Performance or Breach of a Construction Contract, Supply Contract or Related Contract
Part 8A
Extension of Time for Construction Contracts
Part 8B
Temporary Measures for Cost-Sharing in Construction Contracts
Part 8C
Part 9
Temporary Measures for Conduct of Collective Sale of Property
Part 10
Further Reliefs for Specified Contracts
Part 10A
Part 11
Part 12