COVID-19 (Temporary Measures) Act 2020 · Updated to 1 Jul 2026 · Part 12 · Rental Waiver Due to COVID-19 Event in 2021
Last amended by an amending law of 2021.
Official textFrom Singapore Statutes Online, unchanged
A PTO of a prescribed property is eligible for waiver of rent for the property under this Part if the PTO satisfies the prescribed criteria for the waiver (called in this Part the prescribed criteria for rental waiver).
PTO
“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;
Subject to Division 4, where the lease agreement between a PTO and the PTO’s landlord for a prescribed property is chargeable with stamp duty under the Stamp Duties Act, the lease agreement must be duly stamped (within the meaning of that Act) on or before 2 August 2021.
lease agreement
“lease agreement”, for any property, includes a lease or licence for 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;
lease agreement
“lease agreement”, for any property, includes a lease or licence for that 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;
PTO
“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;
rent
“rent” includes licence fee and any matter that is prescribed as being rent, but excludes any service charge and maintenance charge and any other matter that is prescribed as not being rent;