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laws.sgby aturio
In forceAmendedUpdated to 1 Jul 2026
Contents

Part 12 · Rental Waiver Due to COVID-19 Event in 2021

97. Assessor’s determination

Amended

Last amended by an amending law of 2021.

(1)

On an application made under section 95 by an applicant in a PTO chain for a prescribed property, the rental waiver assessor must make a determination —

(a)

in the case mentioned in section 95(3)(a) — whether the PTO in the PTO chain for the prescribed property satisfies the prescribed criteria for rental waiver;

(b)

in the case mentioned in section 95(3)(b) —

(i)

whether the applicant’s tenant in the PTO chain for the prescribed property complied with the requirements of section 93(1) or (2), as applicable to the tenant; and

(ii)

where the applicant’s tenant did not comply with any of those requirements — whether the non-compliance was material in the circumstances of the case;

(c)

in the case mentioned in section 95(3)(c) — whether the prescribed criteria for reversal of rental waiver are satisfied;

(d)

in the case mentioned in section 95(3)(d)(i) — whether it is just and equitable in the circumstances of the case for the rental waiver to be reversed;

(e)

in the case mentioned in section 95(3)(d)(ii) — whether it is just and equitable in the circumstances of the case for the rental waiver to be reduced, and (if it is to be reduced) the amount of the reduction;

(f)

in the case mentioned in section 95(5)(a) — as to the actual amount of the rent under the lease agreement for the prescribed property between the applicant and the applicant’s tenant or landlord (as the case may be) in the PTO chain; or

(g)

in the case mentioned in section 95(5)(b) — as to the actual amount of the component of the formula in question.

(2)

For the purpose of subsection (1)(d) or (e), the rental waiver assessor may take into account relevant circumstances including (but not limited to) the following:

(a)

any payment, or deduction of any amount due to the applicant from the applicant’s tenant in the PTO chain under the lease agreement for the prescribed property between the applicant and the applicant’s tenant, given by the applicant to the applicant’s tenant during the period from 1 August 2020 to 15 May 2021 (both dates inclusive) for the sole purpose of providing relief from economic hardship arising from a COVID‑19 event;

(b)

any financial hardship faced or is likely to be faced by the applicant (whether or not as a result of the rental waiver).

(3)

The assessor’s determination is binding on all the landlords and tenants in the PTO chain for the prescribed property and all parties claiming under or through them, and such other person as may be prescribed.

(4)

There is no appeal from an assessor’s determination.

Report

Read on from s 98

Schedules

Read on from Schedules