Statute Details
- Title: COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020
- Act Code: COVID19TMA2020-S664-2020
- Type: Subsidiary Legislation (SL)
- Commencement: 31 July 2020 (as reflected in the Regulations’ commencement provision)
- Status: Current version as at 27 Mar 2026
- Authorising Act: COVID-19 (Temporary Measures) Act 2020 (powers conferred by section 19X)
- Enacting authority: Minister for Law
- Key Parts: Part 1 (Preliminary); Part 2 (Rental relief and additional rental relief); Part 3 (Assessor’s determination); Part 4 (Reduction of additional rental relief); Part 5 (Statutory repayment schedule); Part 6 (Miscellaneous)
- Key sections (from metadata): Section 2 (definitions); Section 6 (persons prescribed as not being tenants); Section 6A (prescribed period)
- Notable section references (from table of contents): Sections 7–14 (rental relief mechanics); Sections 15–37 (assessor procedure); Sections 38–39 (reduction of additional rental relief); Sections 40–41 (statutory repayment schedule); Sections 42–44 (miscellaneous recovery/waiver)
- Schedules: SSIC Classification (Second Schedule); rental relief amounts for Type A/Type B (Third and Fourth); additional rental relief amounts (Fifth and Sixth); prescribed documents (Seventh)
What Is This Legislation About?
The COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020 (“Rental and Related Measures Regulations”) are Singapore’s detailed, operational rules for implementing rental relief under the COVID-19 (Temporary Measures) Act 2020. In plain terms, the Regulations set out how eligible tenants and landlords interact during the COVID-19 period, and how rental relief (including “additional rental relief”) is calculated, claimed, and administered.
While the parent Act provides the broad legal framework (including concepts such as cash grants, rental relief, and statutory processes), the Regulations supply the “plumbing”: definitions, eligibility boundaries, prescribed property categories, procedural rules for assessor determinations, and the documentary and timing requirements that make the relief scheme workable in practice.
For practitioners, the Regulations are especially important because they govern disputes and administrative determinations. They also address how certain parties are excluded from being treated as “tenants” for the purposes of the scheme, and they prescribe mechanisms for recovery of amounts where relief is later found to be repayable or where landlord/tenant conduct triggers repayment or rent recovery.
What Are the Key Provisions?
1) Preliminary definitions and eligibility boundaries (Part 1). The Regulations begin with definitions (including references to other regulatory regimes) and set out the scope of “prescribed property” and the “prescribed criteria of PTO” (as reflected in the table of contents). These provisions matter because the rental relief scheme is not universal: it depends on the nature of the property and the tenant’s qualifying status.
Section 6 is a critical exclusionary provision. It prescribes persons who are not to be treated as “tenants” for any property for the purposes of Part 2A of the Act. This is a common feature of COVID-19 temporary measures legislation: it prevents the scheme from being used by parties that are not intended beneficiaries (for example, certain occupiers, related parties, or entities that do not fit the legislative policy). Practitioners should therefore treat the “tenant” definition as a threshold issue: eligibility often turns on whether the claimant falls within the statutory definition or is excluded by regulation.
2) Rental relief and additional rental relief mechanics (Part 2). Part 2 sets out the substantive relief framework. It includes provisions on: (a) grounds for recovery of cash grants by the Authority under section 19E of the Act; (b) notice of cash grant; and (c) the “moratorium period” (which is central to how rent relief interacts with enforcement and recovery actions).
The Regulations then distinguish between “Type A” and “Type B” properties. Sections 10 and 11 provide rental relief for part of property that is Type A or Type B respectively. Sections 12 and 13 provide additional rental relief for Type A and Type B properties. There are also provisions for immovable property that is both Type A and Type B at different times (sections 11A, 13A). This reflects a practical reality: properties may change classification over time, and the scheme must allocate relief accordingly.
Section 14 introduces “prescribed additional criteria” for additional rental relief. This is important because additional rental relief is typically more conditional than base rental relief. In practice, lawyers should not assume that entitlement to rental relief automatically extends to additional rental relief; the additional criteria must be satisfied and evidenced.
3) Assessor’s determination procedure (Part 3). Part 3 is one of the most practitioner-relevant parts because it governs how disputes or applications are processed through an assessor mechanism. It contains detailed procedural rules, including:
- Forms and documents (reg. 15) and prescribed mode of service (reg. 16), which affect whether submissions are validly made.
- When service takes effect and proof of service (reg. 17), which can be decisive for deadlines.
- Electronic system and use of electronic system (regs. 18–19), including how parties interact with the administrative process electronically.
- Qualifications of assessors (reg. 20), ensuring the decision-maker meets statutory requirements.
- Communications with the Registrar and rental relief assessor (regs. 21–22), including what documents must be submitted and how the assessor/Registrar communicates with parties.
- Application and procedure (regs. 23–30), including response, amendments, notice of appointment and hearing, hearing and determination, and special rules where an assessor cannot continue or where one party is absent.
Section 31 (Effect of non-compliance) is particularly important. It addresses consequences if parties fail to comply with procedural requirements—potentially including invalidity of submissions or adverse outcomes. Section 30 provides that where more than one assessor is appointed, the determination must be unanimous. This unanimity requirement can affect strategy and risk assessment in contested matters.
4) Reduction and repayment-related provisions (Parts 4–6). Part 4 deals with reduction of additional rental relief. Sections 38 and 39 prescribe criteria for reduction and specify the portion of additional rental relief reduced under section 19O(3) of the Act. This suggests that additional rental relief may be reduced if certain conditions are not met or if later information indicates that the original basis for relief was not fully satisfied.
Part 5 sets out the statutory repayment schedule (sections 40–41). This is a key compliance area: even where relief is granted, the scheme may require repayment over time depending on the statutory schedule and prescribed documents/timing.
Part 6 includes miscellaneous provisions. Section 43 addresses recovery of amount paid by tenant, and section 44 addresses recovery of rent waived by landlord. These provisions are designed to ensure that relief and waivers do not become permanent windfalls where statutory conditions require recovery.
How Is This Legislation Structured?
The Regulations are organised into six Parts and multiple Schedules:
- Part 1 (Preliminary): Citation and commencement; definitions; prescribed property; prescribed criteria of PTO; rent; persons not being tenants; and the prescribed period.
- Part 2 (Rental relief and additional rental relief): Substantive rules on cash grant recovery, notices, moratorium period, and rental relief/additional rental relief for Type A and Type B properties (including mixed classification over time).
- Part 3 (Assessor’s determination): A procedural framework for applications, service, electronic communications, assessor qualifications, hearings, determinations, and general procedural consequences.
- Part 4 (Reduction of additional rental relief): Criteria and calculation mechanics for reducing additional rental relief.
- Part 5 (Statutory repayment schedule): The repayment schedule and prescribed times/documents.
- Part 6 (Miscellaneous): Additional timing/information/document requirements and recovery provisions.
The Schedules provide the quantitative and documentary components: SSIC classification (Second Schedule), rental relief amounts for Type A and Type B (Third and Fourth Schedules), additional rental relief amounts (Fifth and Sixth), and prescribed documents under section 19U(1) (Seventh Schedule). For practitioners, the Schedules are often where the “numbers” and evidence requirements sit, and where disputes can turn on classification and documentation.
Who Does This Legislation Apply To?
The Regulations apply to parties involved in eligible rental arrangements during the COVID-19 temporary measures period—primarily tenants (as defined and limited by the Regulations and the Act) and landlords, as well as the Authority, the Registrar, and rental relief assessors who administer and determine claims and disputes.
However, eligibility is not automatic. Section 6 (and related definitional provisions) excludes certain persons from being treated as “tenants” for the scheme. In addition, the property must meet the “prescribed property” requirements and the relief depends on whether the property is Type A or Type B (and how that classification applies over time). Practitioners should therefore conduct a structured eligibility assessment: (1) identify the claimant and whether they are excluded; (2) confirm property classification; (3) confirm the relevant period; and (4) confirm whether the tenant meets the additional criteria for additional rental relief.
Why Is This Legislation Important?
This Regulations set is important because it operationalises a time-sensitive relief scheme with real legal consequences for rent, enforcement, and repayment. For landlords, it affects how and when they can recover rent and how cash grants or relief amounts may be clawed back. For tenants, it affects whether they can obtain rental relief, whether additional rental relief is available, and what procedural steps must be followed to avoid losing entitlements or facing repayment.
From an enforcement and dispute-resolution perspective, Part 3’s assessor procedure is central. Many COVID-19 rental disputes are not purely contractual; they involve statutory determinations, service requirements, and compliance with prescribed timelines and documents. A practitioner who misses a procedural requirement—such as proper service, timely submission, or compliance with electronic system requirements—may face adverse consequences under the “effect of non-compliance” provision.
Finally, the reduction and repayment provisions (Parts 4–6) mean that relief can be conditional and subject to later adjustment. Lawyers advising clients should therefore treat the scheme as a compliance lifecycle rather than a one-time benefit: classification and evidence at the outset, procedural compliance during the assessor process, and repayment obligations under the statutory repayment schedule.
Related Legislation
- COVID-19 (Temporary Measures) Act 2020 (Act 14 of 2020)
- Accounting Standards Act 2007
- Accounting and Corporate Regulatory Authority Act 2004
- Charities Act 1994
- Companies Act 1967
- National Arts Council Act 1991
Source Documents
This article provides an overview of the COVID-19 (Temporary Measures) (Rental and Related Measures) Regulations 2020 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.