THIRD SCHEDULE
Regulation 10(2) and (3) and Fifth Schedule
Rental relief amount for Type A Property
Part 1
1.  Where the Type A 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 A property in the remaining part of the prescribed period — the lower of the following amounts:
(a)the amount calculated using the formula (2 × A) – F – F0;
(b)the amount calculated using the formula
2.  Where the Type A 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 A 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 A property in the remaining part of the prescribed period — the lower of the following amounts:
(a)the amount calculated using the formula (2 × A) – F – F0;
(b)the amount calculated using the formula
[S 835/2020 wef 31/07/2020]
1.  Where the Type A 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 A property is part of a larger Type A 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 A 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 lower of the following amounts:
(d)the amount calculated using the formula (2 ×L ×A) – F – F0;
(e)the amount calculated using the formula
3.  Where —
(a)the Type A property is part of a larger Type A 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 A 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 lower of the following amounts:
(d)the amount calculated using the formula (2 × L ×A) + (2 × M ×A) – F – F0;
(e)the amount calculated using the formula
4.  Where —
(a)the Type A property is part of a larger Type A 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 A 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 R1 – F – F0.
5.  Where —
(a)the Type A property is part of a larger Type A 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 A 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 A 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 A 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 lower of the following amounts:
(c)the amount calculated using the formula (2 × R2) – F – F0;
(d)the amount calculated using the formula R3 – F – F0.
7.  Where —
(a)the Type A 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 A 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 lowest of the following amounts:
(c)the amount calculated using the formula (2 × R2) + (2 × M × A) – F – F0;
(d)the amount calculated using the formula
[S 193/2021 wef 31/07/2020]
(e)the amount calculated using the formula 2 × A.
[S 193/2021 wef 31/07/2020]
Part 3
1.  In this Schedule —
(a)A is the average monthly rent payable by the tenant for leasing or licensing the Type A property or a sub-divided part of the property (as the case may be) during the prescribed period or part of the prescribed period, as the case may be;
(b)A1 is the average monthly rent payable by a PTO for leasing or licensing the Type A property or a sub-divided part of the property (as the case may be) during the prescribed period or part of the prescribed period, as the case may be;
(c)B is the number of days that the tenant was a tenant of the Type A property or a sub-divided part of the property (as the case may be) in the month of April 2020;
(d)B1 is —
(i)in the case of paragraphs 1 and 2 of Part 1 — the number of days that a PTO was a tenant of the Type A property in the month of April 2020; or
(ii)in any other case — the number of days that a PTO was a tenant of the Type A property or a sub-divided part of the property (as the case may be) in the month of April 2020 during the tenant’s tenancy;
(e)C is the number of days that the tenant was a tenant of the Type A property or a sub-divided part of the property (as the case may be) in the month of May 2020;
(f)C1 is —
(i)in the case of paragraphs 1 and 2 of Part 1 — the number of days that a PTO was a tenant of the Type A property in the month of May 2020; or
(ii)in any other case — the number of days that a PTO was a tenant of the Type A property or a sub-divided part of the property (as the case may be) in the month of May 2020 during the tenant’s tenancy;
(g)D is the number of days that the tenant was a tenant of the Type A property or a sub-divided part of the property (as the case may be) in the month of June 2020;
(h)D1 is —
(i)in the case of paragraphs 1 and 2 of Part 1 — the number of days that a PTO was a tenant of the Type A property in the month of June 2020; or
(ii)in any other case — the number of days that a PTO was a tenant of the Type A property or a sub-divided part of the property (as the case may be) in the month of June 2020 during the tenant’s tenancy;
(i)E is the number of days that the tenant was a tenant of the Type A property or a sub-divided part of the property (as the case may be) in the month of July 2020;
(j)E1 is —
(i)in the case of paragraphs 1 and 2 of Part 1 — the number of days that a PTO was a tenant of the Type A property in the month of July 2020; or
(ii)in any other case — the number of days that a PTO was a tenant of the Type A property or a sub-divided part of the property (as the case may be) in the month of July 2020 during the tenant’s tenancy;
(k)F is the sum of the following (as applicable) as at the date of receipt of the copy of the notice of cash grant by the tenant (called in this sub‑paragraph date Y):
(i)any payment, or deduction of any amount due from the tenant to the tenant’s landlord under the lease agreement, given by the tenant’s landlord to the tenant on or after 1 February 2020 but before date Y, for the sole purpose of providing relief to the tenant from economic hardship arising from a COVID‑19 event;
(ii)any payment, or deduction of any amount due from the tenant to the tenant’s landlord under the lease agreement, that the tenant’s landlord had undertaken before date Y in an enforceable contract to give to the tenant for the sole purpose of providing relief to the tenant from economic hardship arising from a COVID‑19 event;
(iii)if the tenant terminates the lease agreement before date Y, and such termination entitles the tenant’s landlord to compensation from the tenant, any reduction of the compensation by the tenant’s landlord before that date that is not subject to compliance by the tenant with any condition;
(iv)the amount of each benefit for the Type A property that the tenant’s landlord —
(A)is obliged to pass on to the tenant by 31 July 2020 in accordance with section 29(2) of the Act, to the extent it has been passed on to the tenant by that date; or
(B)has passed on or has agreed to pass on to the tenant, and by reason of which the owner is exempt from section 29(2) of the Act under regulation 13(1) or (2) of the PTR Regulations;
(l)F0 is the amount of benefit for the Type A property that the tenant’s landlord (being the owner of the Type A property) —
(i)is obliged to pass on or has passed on to another tenant of the Type A property by 31 July 2020 in accordance with section 29(2) of the Act, where the other tenant is not a tenant of a PTO chain of the Type A property during the prescribed period (or part of the prescribed period); or
[S 835/2020 wef 31/07/2020]
(ii)has passed on or has agreed to pass on to another tenant of the Type A property (for that property), where the other tenant is not a tenant of a PTO chain of the Type A property during the prescribed period (or part of the prescribed period), and by reason of which the owner is exempt from section 29(2) of the Act under regulation 13(1) or (2) of the PTR Regulations;
[S 835/2020 wef 31/07/2020]
(m)G is the number of days that X was a tenant of the Type A property under the lease agreement in the month of April 2020;
(n)H is the number of days that X was a tenant of the Type A property under the lease agreement in the month of May 2020;
(o)I is the number of days that X was a tenant of the Type A property under the lease agreement in the month of June 2020;
(p)J is the number of days that X was a tenant of the Type A property under the lease agreement in the month of July 2020;
(q)K is the average monthly rent payable by X for leasing or licensing the main property or the Type A property (as the case may be) during the prescribed period or part of the prescribed period, as the case may be;
(r)L is the lower of the following:
(i)
(ii)1;
(s)M is the amount calculated using the formula or (where the formula yields a negative value), nil;
(t)N is the average monthly rent that was collected by X from all of X’s tenants of parts of the main property or sub-divided parts of the Type A property (as the case may be) in the prescribed period or part of the prescribed period, as the case may be;
(u)O 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 —
(v)R1 is —
(i)where the amount calculated using the formula is greater than 1 —
(A)the amount calculated using the formula
(B)where the amount mentioned in sub-paragraph (A) is larger than the amount calculated using the formula 2 × A — the second-mentioned amount; or
(ii)in any other case — the amount calculated using the formula
(w)R2 is —
(i)where the amount calculated using the formula is greater than 1 —
(A)the amount calculated using the formula or
(B)where the amount mentioned in sub-paragraph (A) is larger than A — A; or
(ii)in any other case, the amount calculated using the formula
(x)R3 is the lower of the following amounts:
(i)the amount calculated using the formula
(ii)the amount calculated using the formula 4 × A;
[S 193/2021 wef 31/07/2020]
(y)n is the total number of PTOs (other than X) that occupy the Type A property or the sub-divided parts of the Type A property (as the case may be) in the prescribed period or part of the prescribed period; and
(z)X has the meaning given by paragraph 2, 3, 4, 5, 6 or 7 of Part 2, as the case may be.