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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

99. Reversal or reduction of rental waiver

Amended

Last amended by an amending law of 2021.

(1)

If a rental waiver assessor determines under section 97(1)(a) (or section 98(2), where applicable) that the PTO in a PTO chain for a prescribed property does not satisfy the prescribed criteria for rental waiver, or reverses (under section 98(3)) a determination made under section 102(2) that the PTO satisfies such criteria, then —

(a)

every tenant of the property in the PTO chain is liable to the tenant’s landlord in the PTO chain for the amounts waived for the tenant under section 94(1) with effect from the date such amounts would have been due under, and to the extent provided by, the lease agreement for the prescribed property between the tenant and the tenant’s landlord as if that provision did not apply; and

(b)

any amount received by the tenant from the tenant’s landlord under section 94(3)(d) is recoverable from the tenant as a debt due to the tenant’s landlord.

(2)

If a rental waiver assessor determines under section 97(1)(b) (or section 98(2), where applicable) that a tenant in a PTO chain for a prescribed property did not comply with any of the requirements of section 93(1) or (2), as applicable to the tenant, and that such non-compliance was material in the circumstances of the case —

(a)

where the tenant is the PTO in the PTO chain —

(i)

every tenant of the property in the PTO chain is liable to the tenant’s landlord in the PTO chain for the amounts waived for the tenant under section 94(1) with effect from the date such amounts would have been due under, and to the extent provided by, the lease agreement for the prescribed property between the tenant and the tenant’s landlord as if that provision did not apply; and

(ii)

any amount received by the tenant from the tenant’s landlord under section 94(3)(d) is recoverable from the tenant as a debt due to the tenant’s landlord; or

(b)

where the tenant (called in this paragraph Z) is not the PTO in the PTO chain —

(i)

Z is liable to Z’s landlord in the PTO chain for the amounts waived for Z under section 94(1) with effect from the date such amounts would have been due under, and to the extent provided by, the lease agreement for the prescribed property between Z and Z’s landlord as if that provision did not apply;

(ii)

any amount received by Z from Z’s landlord under section 94(3)(d) is recoverable from Z as a debt due to Z’s landlord;

(iii)

every tenant of the property above Z in the PTO chain is liable to the tenant’s landlord in the PTO chain for the amounts waived for the tenant under section 94(1) with effect from the date such amounts would have been due under, and to the extent provided by, the lease agreement for the prescribed property between the tenant and the tenant’s landlord as if that provision did not apply; and

(iv)

any amount received by the tenant from the tenant’s landlord under section 94(3)(d) is recoverable from the tenant as a debt due to the tenant’s landlord.

(3)

If a rental waiver assessor determines under section 97(1)(c) (or section 98(2), where applicable), in relation to a PTO chain for a prescribed property, that the prescribed criteria for reversal of rental waiver are satisfied, then —

(a)

every tenant of the property in the PTO chain is liable to the tenant’s landlord in the PTO chain for the amounts waived for the tenant under section 94(1) with effect from the date such amounts would have been due under, and to the extent provided by, the lease agreement for the prescribed property between the tenant and the tenant’s landlord as if that provision did not apply; and

(b)

any amount received by the tenant from the tenant’s landlord under section 94(3)(d) is recoverable from the tenant as a debt due to the tenant’s landlord.

(4)

If a rental waiver assessor determines under section 97(1)(d) (or section 98(2), where applicable) for an applicant in a PTO chain for a prescribed property that it is just and equitable in the circumstances of the case for the rental waiver to be reversed, then —

(a)

every tenant of the property in the PTO chain is liable to the tenant’s landlord in the PTO chain for the amounts waived for the tenant under section 94(1) with effect from the date such amounts would have been due under, and to the extent provided by, the lease agreement for the prescribed property between the tenant and the tenant’s landlord as if that provision did not apply; and

(b)

any amount received by the tenant from the tenant’s landlord under section 94(3)(d) is recoverable from the tenant as a debt due to the tenant’s landlord.

(5)

If a rental waiver assessor determines under section 97(1)(e) (or section 98(2), where applicable) for an applicant that it is just and equitable in the circumstances of the case for the rental waiver to be reduced, then the prescribed amount in section 94(1)(a) that applies to the applicant is reduced by the amount determined by the rental waiver assessor and section 94(1)(b) and (3) is to apply accordingly.

Report

Read on from s 100

Schedules

Read on from Schedules