Third Rental Support Scheme (RSS) Payouts to be disbursed from 26 November22 Nov 2021
Over 40,000 tenants and owner-occupiers to receive more than $470 million worth of RSS payouts to support businesses with rental costs
From 26 November 20201, over 40,000 tenants and owner-occupiers will receive their third Rental Support Scheme (RSS) payouts, totalling over $470 million.
2. Minister for Finance Mr Lawrence Wong announced the third RSS payout on 20 October 2021 to support businesses with rental costs during the Stabilisation Phase from 27 September to 21 November 2021. Small and Medium Enterprises (SMEs) and eligible Non-Profit Organisations (NPOs) with an annual revenue not exceeding $100 million, which are tenants or owner-occupiers of qualifying commercial properties, will receive a cash payout equivalent to 1 month of their rent for the period of the Stabilisation Phase in the third RSS payout.
3. The rental support will be provided directly to tenants without going through the landlords, as with the first and second RSS payouts disbursed on 6 August 2021 and 22 September 2021 respectively. This has allowed tenants to receive the RSS payouts from the Government promptly. Altogether, the three RSS payouts amount to more than $900 million of support for businesses’ rental costs.
4. Eligible tenants and owner-occupiers will be notified by post of their RSS cash payout. They can also log in to myTax Portal from 26 November 2021 to view the electronic copy of their letter.
Recipients of the second payout will be automatically given the third payout
5. The third RSS payout will be disbursed automatically to tenants and owner-occupiers who had received the second payout. This simplified process enables businesses to receive their third RSS payout faster.
Earlier payouts for tenants and owner-occupiers with PayNow or GIRO
6. Eligible tenants and owner-occupiers with PayNow or existing GIRO arrangements with IRAS can expect to receive the RSS cash payouts from 26 November 2021. Those without these payment arrangements will receive cheques by 10 December 2021. More details on the RSS are available on the Inland Revenue Authority of Singapore (IRAS) website at go.gov.sg/irasrss.
7. SMEs and NPOs that are not eligible for the second payout but are eligible for the third payout should submit an application to IRAS (refer to example). Applications will open on 10 December 2021 and close on 21 January 2022. Please visit the IRAS website at go.gov.sg/irasrss for more details.
Inland Revenue Authority of Singapore
Ministry of Finance
22 November 2021
 Eligibility for second payout: Tenants with a lease or license which was entered into before 20 July 2021, and in force anytime during 22 July 2021 to 18 August 2021, and stamped before 3 August 2021 where applicable.
 Eligibility for third payout: Tenants with a lease or license which was entered into before 24 September 2021, and in force anytime during 27 September 2021 to 21 November 2021, and stamped before 8 October 2021 where applicable.
 For example, a tenant who entered into a lease on 1 August 2021 for the period of 1 September 2021 to 31 August 2022 will not be eligible for the second payout but will be eligible for the third payout.