Additional Rental Relief amount for Type B Property
Part 1
1. Where the Type B property was wholly occupied by only one PTO during the prescribed period, or wholly occupied by one PTO during part of the prescribed period and no other PTO occupied the Type B property in the remaining part of the prescribed period — the higher of the following amounts:
(a)
nil;
(b)
the amount calculated using the formula
2. Where the Type B property was occupied by 2 or more PTOs during the prescribed period, each wholly occupying the property at different times during the prescribed period — the amount calculated using the formula
Part 2
1A. Where the Type B property was wholly occupied by only one PTO during the prescribed period, or wholly occupied by one PTO during part of the prescribed period and no other PTO occupied the Type B property in the remaining part of the prescribed period — the higher of the following amounts:
(a)
nil;
(b)
the amount calculated using the formula
[S 835/2020 wef 31/07/2020]
1. Where the Type B property was occupied by 2 or more PTOs during the prescribed period, each wholly occupying the property at different times during the prescribed period — the amount calculated using the formula
2. Where —
(a)
the Type B property is part of a larger Type B property (called in this paragraph the main property);
(b)
the main property was leased or licensed to a tenant (X) during the prescribed period or part of the prescribed period; and
(c)
during the prescribed period or part of the prescribed period —
(i)
X sub-leased or sub-licensed the Type B property to only one PTO;
(ii)
X did not occupy any part of the main property, or X occupied a part of the main property but is not a PTO; and
(iii)
X sub-leased or sub-licensed the remaining parts of the main property to one or more tenants who are not PTOs,
the higher of the following amounts:
(d)
nil;
(e)
the amount calculated using the formula
3. Where —
(a)
the Type B property is part of a larger Type B property (called in this paragraph the main property);
(b)
the main property was leased or licensed to a tenant (X) during the prescribed period or part of the prescribed period; and
(c)
during the prescribed period or part of the prescribed period —
(i)
X sub-leased or sub-licensed the Type B property to only one PTO;
(ii)
X occupied a part of the main property and is a PTO; and
(iii)
X sub-leased or sub-licensed the remaining parts of the main property to one or more tenants who are not PTOs,
the amount calculated using the formula
4. Where —
(a)
the Type B property is part of a larger Type B property (called in this paragraph the main property);
(b)
the main property was leased or licensed to a tenant (X) during the prescribed period or part of the prescribed period; and
(c)
during the prescribed period or part of the prescribed period —
(i)
X sub-leased or sub-licensed the Type B property to 2 or more PTOs each wholly occupying the property at different times during the prescribed period or part of the prescribed period;
(ii)
X did not occupy any part of the main property, or X occupied a part of the main property but is not a PTO; and
(iii)
X sub-leased or sub-licensed the remaining parts of the main property to one or more other tenants who are not PTOs,
the amount calculated using the formula S1 – (D + D0 – K).
5. Where —
(a)
the Type B property is part of a larger Type B property (called in this paragraph the main property);
(b)
the main property was leased or licensed to a tenant (X) during the prescribed period or part of the prescribed period; and
(c)
during the prescribed period or part of the prescribed period —
(i)
X sub-leased or sub-licensed the Type B property to 2 or more PTOs each wholly occupying the property at different times during the prescribed period or part of the prescribed period;
(ii)
X occupied a part of the main property and is a PTO; and
(iii)
X sub-leased or sub-licensed the remaining parts of the main property to one or more other tenants who are not PTOs,
the amount calculated using the formula
6. Where —
(a)
the Type B property was leased or licensed to a tenant (X) during the prescribed period or part of the prescribed period (called in this paragraph master tenancy period); and
(b)
during the master tenancy period —
(i)
X sub-divided the Type B property into 2 or more parts (each called a sub-divided property);
(ii)
X did not occupy any sub-divided property, or X occupied a sub‑divided property but is not a PTO;
(iii)
X sub-leased or sub-licensed the sub-divided properties or the remaining sub‑divided properties and at least 2 of these were sub‑leased or sub-licensed to PTOs; and
(iv)
each sub-divided property that was sub‑leased or sub-licensed was —
(A)
wholly occupied by only one PTO during the master tenancy period, or wholly occupied by one PTO during part of the master tenancy period and no other PTO occupied the sub-divided property in the remaining part of the master tenancy period; or
(B)
occupied by 2 or more tenants (at least 2 of whom are PTOs) each wholly occupying the sub‑divided property at different times during the master tenancy period,
the higher of the following amounts but not more than A:
(c)
nil;
(d)
the amount calculated using the formula L – (D + D0 – K).
[S 193/2021 wef 31/07/2020]
7. Where —
(a)
the Type B property was leased or licensed to a tenant (X) during the prescribed period or part of the prescribed period (called in this paragraph master tenancy period); and
(b)
during the master tenancy period —
(i)
X sub-divided the Type B property into 2 or more parts (each called a sub‑divided property);
(ii)
X occupied a sub-divided property and is a PTO, and sub‑leased or sub-licensed the remaining sub-divided properties and at least 2 of these were sub-leased or sub‑licensed to PTOs; and
(iii)
each sub-divided property that was sub‑leased or sub-licensed was —
(A)
wholly occupied by only one PTO during the master tenancy period, or wholly occupied by one PTO during part of the master tenancy period and no other PTO occupied the sub‑divided property in the remaining part of the master tenancy period; or
(B)
occupied by 2 or more tenants (at least 2 of whom are PTOs) each wholly occupying the sub‑divided property at different times during the master tenancy period,
the higher of the following amounts but not more than A:
(c)
nil;
(d)
the amount calculated using the formula
[S 193/2021 wef 31/07/2020]
Part 3
1. In this Schedule —
(a)
A, B, B1, C, C1, D, D0, E, F, H, I, S1, S2, S3 and n have the meanings given by Part 3 of the Fourth Schedule, except that —
(i)
a reference to paragraphs 1 and 2 of Part 1 of the Fourth Schedule in the definitions of B1 or C1 is read as a reference to paragraphs 1 and 2 of Part 1 of this Schedule; and
(ii)
in computing S2 and S3 for the purposes of this Schedule, N is —
(A)
if a sub-divided property mentioned in paragraph 6 or 7 of Part 2 (as the case may be) was wholly occupied by only one PTO during the master tenancy period mentioned in that paragraph, or wholly occupied by one PTO during part of the master tenancy period and no other PTO occupied the sub‑divided property in the remaining part of the master tenancy period — 1; or
(B)
if the sub-divided property was occupied by 2 or more PTOs each wholly occupying the property at different times during the master tenancy period —
[S 193/2021 wef 31/07/2020]
(b)
K is —
(i)
in the case of paragraph 2 of Part 1, the part of the amount calculated using the formula
that has been taken into account for the purpose of determining the rental relief for the Type B property under regulation 11(2) (read with paragraph 2 of Part 1 of the Fourth Schedule); or
(ii)
in any other case, the part of the amount calculated using the formula D + D0 that has been taken into account for the purpose of determining the rental relief for the Type B property under regulation 11(2) or (3) (except in the case in paragraph 2 of Part 1 of the Fourth Schedule);
(c)
L is the amount calculated using the formula S3 – S4;
(d)
M is —
(i)
if a sub-divided property mentioned in paragraph 6 or 7 of Part 2 (as the case may be) was wholly occupied by only one PTO during the master tenancy period mentioned in that paragraph, or wholly occupied by one PTO during part of the master tenancy period and no other PTO occupied the sub‑divided property in the remaining part of the master tenancy period — 1; or
(ii)
if the sub-divided property was occupied by 2 or more PTOs each wholly occupying the property at different times during the master tenancy period — nil;
(e)
S4 is the lower of the following amounts:
(i)
the amount calculated using the formula S2 – D – D0;
(ii)
the amount calculated using the formula S3 – D – D0; and
[S 193/2021 wef 31/07/2020]
(f)
X has the meaning given by paragraph 2, 3, 4, 5, 6 or 7 of Part 2, as the case may be.