Ascertaining Commercial Property Landlords’ Compliance with Requirement to Pass on Full Amount of Rebates to Tenants under COVID-19 Support Measures

Mr Sitoh Yih Pin asked the Deputy Prime Minister and Minister for Finance whether tenants of commercial properties have the right to ascertain from IRAS what is the total amount of property tax rebate received by their respective landlords under the COVID-19 support measures to enable tenants to make an informed decision about whether landlords have complied with the requirement to pass on the full amount of the rebates to their tenants.

The property tax rebate is granted to the owner of the property, as he is the party who is liable for the property tax in the first instance. IRAS does not disclose information on the property tax and property tax rebate to third parties, including a tenant of the property.

Nevertheless, the tenant of the property owner can request for information from the property owner on the amount of property tax rebate received. The property owner will then be required to provide his tenant with this information, and failure to do so will constitute an offence.

If there is a disagreement on whether the property owner has complied with the requirement to pass on the property tax rebate fully, the property owner or his tenant may apply to the Valuation Review Panel to hear and determine the dispute.