§ 13X — Exemption of certain payments received in connection with COVID‑19 events

13X.—(1) The following are exempt from tax:(a)

a cash payment made on behalf of the Government to a person under the public scheme known as the Self‑Employed Person Income Relief Scheme (SIRS), that is part of the Budget Statements of the Government dated 26 March 2020 and 6 April 2020;

(b)

a cash payment made on behalf of the Government to a person under the public scheme known as the Jobs Support Scheme (JSS);

(c)

a cash payment made by the Government to a person under any of the following public schemes:(i)

Quarantine Order Allowance (QOA) Scheme;

(ii)

Leave‑of‑Absence (LOA) Programme;

(iii)

the Stay‑Home Notice (SHN) Support Programme;

(d)

a cash payment made on behalf of the Government to an individual under the public scheme known as the COVID‑19 Support Grant (CSG), that is part of the Budget Statement of the Government dated 26 March 2020, and the ministerial statement of the Minister dated 17 August 2020;

(e)

a cash payment made by the Singapore Tourism Board between (and including) the months of April and July 2020 to the holder of a tourist guide licence as defined in section 20(1) of the Singapore Tourism Board Act 1963, to mitigate any loss of income from a COVID‑19 event;

(f)

a cash payment made by the Maritime and Port Authority of Singapore under the public scheme known as the Seafarers Relief Package in the year 2020 to a seafarer as defined in section 2(1) of the Merchant Shipping (Maritime Labour Convention) Act 2014, that is funded by the Maritime and Port Authority of Singapore;

(g)

a benefit received by a self‑employed individual who drives a chauffeured private hire car or taxi, from —(i)

the Land Transport Authority of Singapore (called in this paragraph and paragraph (ga) LTA); or

(ii)

an entity in the Tenth Schedule,

that is given in connection with an amount received by LTA or the entity out of a payment made by the Government to the Special Relief Fund under the public scheme known as the Point‑to‑Point Support Package;

(ga)

a benefit received by an individual who drives a chauffeured private hire car or taxi, from —(i)

the LTA; or

(ii)

an entity in the Tenth Schedule,

that is given on or after 1 January 2021 in connection with an amount received by the LTA or the entity out of a payment made by the Government from a fund established by the Government known as the COVID‑19 Driver Relief Fund;

(h)

any other prescribed benefit given in connection with a prescribed public scheme, up to such amount or value as may be prescribed.[41/2020; 27/2021]

(2) Where a public authority makes a payment under a public scheme on behalf of the Government to a person that is then paid to another person, the firstmentioned person does not, for the purposes of subsection (1), make the second‑mentioned payment on behalf of the Government.Example

The Inland Revenue Authority of Singapore makes a cash payment under the Jobs Support Scheme on behalf of the Government to a central hirer of a central hiring arrangement of a group of related parties, which the central hirer disburses to the related parties. The central hirer does not make the disbursement on behalf of the Government under subsection (1)(b).

[41/2020]

[Act 33 of 2022 wef 04/11/2022]

(3) The following are also exempt from tax, but only if the Comptroller is satisfied that conditions prescribed for the exemption are satisfied:(a)

the rent or value of any place of residence in Singapore (including any furniture or fittings in that place), or an allowance for accommodation in Singapore, for the use by an individual in the year 2020, that is provided to the individual in the year 2020 by the individual’s employer, up to the prescribed amount per day;

(b)

the value of any food, transport and other necessities (called in this paragraph basic necessities), or an allowance for basic necessities, for consumption or use by an individual in Singapore in the year 2020, that is provided to the individual in the year 2020 by the individual’s employer, up to the prescribed amount per day for all basic necessities.[41/2020]

(4) An amount described in subsection (5) received or receivable in the year 2020 by a person who is a lessee or licensee of any immovable property in relation to which a remission of property tax is given by the Property Tax (Non‑Residential Properties) (Remission) Order 2020, is exempt from tax.[41/2020]

(5) The amount mentioned in subsection (4) is any of the following, as applicable:(a)

the amount in the form of monetary payments of any benefit (as defined in the COVID‑19 (Temporary Measures) (Transfer of Benefit of Property Tax Remission) Regulations 2020) of the reduction in property tax as a result of the remission that the owner of the immovable property is required under section 29(2) of the COVID‑19 (Temporary Measures) Act 2020 to pass on to the person in the year 2020;

(b)

the amount in the form of monetary payments that the owner of the immovable property has passed on or has agreed to pass on to the person in the year 2020, and by reason of which the owner is exempt from section 29(2) of the COVID‑19 (Temporary Measures) Act 2020 under regulation 13(2) of the COVID‑19 (Temporary Measures) (Transfer of Benefit of Property Tax Remission) Regulations 2020;

(c)

the amount of any other monetary payments received or receivable by the person from the person’s lessor or licensor in the year 2020, but only if the Comptroller is satisfied that the payments are intended by the lessor or licensor to provide relief to the person from any economic hardship arising from a COVID‑19 event;

(d)

the total of the amounts in paragraphs (a), (b) and (c).[41/2020]

(5A) The amount of any monetary payment received or receivable by a person who is a lessee or licensee of any prescribed property from the person’s lessor or licensor in the year 2021 is exempt from tax, if —(a)

the payment is made pursuant to an undertaking given by the lessor or licensor to his, her or its lessor or licensor, to provide relief to the person from any economic hardship arising from a COVID‑19 event; or

(b)

the Comptroller is satisfied that the monetary payment is intended by the lessor or licensor to provide relief to the person from any economic hardship arising from a COVID‑19 event.[27/2021]

(5B) Rules made for the purposes of subsection (5A) may be made to take effect from (and including) 16 November 2021.[27/2021]

(6) In this section —“chauffeured private hire car” has the meaning given to that term by section 14ZA(8);

“COVID‑19” means the infectious disease known as Coronavirus Disease 2019;

“COVID‑19 event” means —(a)

the COVID‑19 epidemic or pandemic; or

(b)

the operation of or compliance with any law of Singapore, or an order or direction of the Government or any statutory body, being any law, order or direction that is made by reason of or in connection with COVID‑19;

“monetary payment” includes payment by e‑money as defined in section 2(1) of the Payment Services Act 2019;

“owner”, in relation to immovable property, has the meaning given by section 2(1) of the Property Tax Act 1960 and includes a person that is deemed to be an owner of the property under any provision of that Act;

“prescribed” means prescribed by rules made under section 7;

“prescribed property” means any non‑residential property, or any property belonging to a class of non‑residential properties, that is prescribed as a prescribed property for the purposes of subsection (5A), and includes any part of such property.[13ZA

[41/2020; 27/2021]

—(1) The following are exempt from tax:(a)

a cash payment made on behalf of the Government to a person under the public scheme known as the Self‑Employed Person Income Relief Scheme (SIRS), that is part of the Budget Statements of the Government dated 26 March 2020 and 6 April 2020;

(b)

a cash payment made on behalf of the Government to a person under the public scheme known as the Jobs Support Scheme (JSS);

(c)

a cash payment made by the Government to a person under any of the following public schemes:(i)

Quarantine Order Allowance (QOA) Scheme;

(ii)

Leave‑of‑Absence (LOA) Programme;

(iii)

the Stay‑Home Notice (SHN) Support Programme;

(d)

a cash payment made on behalf of the Government to an individual under the public scheme known as the COVID‑19 Support Grant (CSG), that is part of the Budget Statement of the Government dated 26 March 2020, and the ministerial statement of the Minister dated 17 August 2020;

(e)

a cash payment made by the Singapore Tourism Board between (and including) the months of April and July 2020 to the holder of a tourist guide licence as defined in section 20(1) of the Singapore Tourism Board Act 1963, to mitigate any loss of income from a COVID‑19 event;

(f)

a cash payment made by the Maritime and Port Authority of Singapore under the public scheme known as the Seafarers Relief Package in the year 2020 to a seafarer as defined in section 2(1) of the Merchant Shipping (Maritime Labour Convention) Act 2014, that is funded by the Maritime and Port Authority of Singapore;

(g)

a benefit received by a self‑employed individual who drives a chauffeured private hire car or taxi, from —(i)

the Land Transport Authority of Singapore (called in this paragraph and paragraph (ga) LTA); or

(ii)

an entity in the Tenth Schedule,

that is given in connection with an amount received by LTA or the entity out of a payment made by the Government to the Special Relief Fund under the public scheme known as the Point‑to‑Point Support Package;

(ga)

a benefit received by an individual who drives a chauffeured private hire car or taxi, from —(i)

the LTA; or

(ii)

an entity in the Tenth Schedule,

that is given on or after 1 January 2021 in connection with an amount received by the LTA or the entity out of a payment made by the Government from a fund established by the Government known as the COVID‑19 Driver Relief Fund;

(h)

any other prescribed benefit given in connection with a prescribed public scheme, up to such amount or value as may be prescribed.[41/2020; 27/2021]

(2) Where a public authority makes a payment under a public scheme on behalf of the Government to a person that is then paid to another person, the firstmentioned person does not, for the purposes of subsection (1), make the second‑mentioned payment on behalf of the Government.Example

The Inland Revenue Authority of Singapore makes a cash payment under the Jobs Support Scheme on behalf of the Government to a central hirer of a central hiring arrangement of a group of related parties, which the central hirer disburses to the related parties. The central hirer does not make the disbursement on behalf of the Government under subsection (1)(b).

[41/2020]

[Act 33 of 2022 wef 04/11/2022]

(3) The following are also exempt from tax, but only if the Comptroller is satisfied that conditions prescribed for the exemption are satisfied:(a)

the rent or value of any place of residence in Singapore (including any furniture or fittings in that place), or an allowance for accommodation in Singapore, for the use by an individual in the year 2020, that is provided to the individual in the year 2020 by the individual’s employer, up to the prescribed amount per day;

(b)

the value of any food, transport and other necessities (called in this paragraph basic necessities), or an allowance for basic necessities, for consumption or use by an individual in Singapore in the year 2020, that is provided to the individual in the year 2020 by the individual’s employer, up to the prescribed amount per day for all basic necessities.[41/2020]

(4) An amount described in subsection (5) received or receivable in the year 2020 by a person who is a lessee or licensee of any immovable property in relation to which a remission of property tax is given by the Property Tax (Non‑Residential Properties) (Remission) Order 2020, is exempt from tax.[41/2020]

(5) The amount mentioned in subsection (4) is any of the following, as applicable:(a)

the amount in the form of monetary payments of any benefit (as defined in the COVID‑19 (Temporary Measures) (Transfer of Benefit of Property Tax Remission) Regulations 2020) of the reduction in property tax as a result of the remission that the owner of the immovable property is required under section 29(2) of the COVID‑19 (Temporary Measures) Act 2020 to pass on to the person in the year 2020;

(b)

the amount in the form of monetary payments that the owner of the immovable property has passed on or has agreed to pass on to the person in the year 2020, and by reason of which the owner is exempt from section 29(2) of the COVID‑19 (Temporary Measures) Act 2020 under regulation 13(2) of the COVID‑19 (Temporary Measures) (Transfer of Benefit of Property Tax Remission) Regulations 2020;

(c)

the amount of any other monetary payments received or receivable by the person from the person’s lessor or licensor in the year 2020, but only if the Comptroller is satisfied that the payments are intended by the lessor or licensor to provide relief to the person from any economic hardship arising from a COVID‑19 event;

(d)

the total of the amounts in paragraphs (a), (b) and (c).[41/2020]

(5A) The amount of any monetary payment received or receivable by a person who is a lessee or licensee of any prescribed property from the person’s lessor or licensor in the year 2021 is exempt from tax, if —(a)

the payment is made pursuant to an undertaking given by the lessor or licensor to his, her or its lessor or licensor, to provide relief to the person from any economic hardship arising from a COVID‑19 event; or

(b)

the Comptroller is satisfied that the monetary payment is intended by the lessor or licensor to provide relief to the person from any economic hardship arising from a COVID‑19 event.[27/2021]

(5B) Rules made for the purposes of subsection (5A) may be made to take effect from (and including) 16 November 2021.[27/2021]

(6) In this section —“chauffeured private hire car” has the meaning given to that term by section 14ZA(8);

“COVID‑19” means the infectious disease known as Coronavirus Disease 2019;

“COVID‑19 event” means —(a)

the COVID‑19 epidemic or pandemic; or

(b)

the operation of or compliance with any law of Singapore, or an order or direction of the Government or any statutory body, being any law, order or direction that is made by reason of or in connection with COVID‑19;

“monetary payment” includes payment by e‑money as defined in section 2(1) of the Payment Services Act 2019;

“owner”, in relation to immovable property, has the meaning given by section 2(1) of the Property Tax Act 1960 and includes a person that is deemed to be an owner of the property under any provision of that Act;

“prescribed” means prescribed by rules made under section 7;

“prescribed property” means any non‑residential property, or any property belonging to a class of non‑residential properties, that is prescribed as a prescribed property for the purposes of subsection (5A), and includes any part of such property.[13ZA

[41/2020; 27/2021]