P1/Strat. No.4: Relief for Residential Rental Accommodation




Target Audience

Guidelines and Criteria 

Implementing Agency

Estimated Cost

Overall Beneficiary

To assist households with the payment of rental expenditure during the COVID-19 pandemic, in cases where they have experienced job losses.

Allow participating landlords a 20% waiver of property tax for their upcoming payment for 2021 for the reduction of residential house rental from (July to December 2020).

Landlords with tenants that have been affected by way of job losses as a result of the COVID-19 pandemic.

Landlords must provide documentation from their tenants verifying that tenants have been adversely affected as a result of COVID-19 in the form of a letter from employer indicating tenant have been laid off or made redundant;
Tenants must fill out the COVID-19 household rental waiver form and submit to the Inland Revenue Department;
Landlords must show proof of reducing the rental cost of the tenant.

Inland Revenue Department (IRD)

$3.6 Million

Households living in rented dwellings (4,300)

Status Update