Extension of Special Deduction for Rental Reduction

A property owner granting a rental deduction of at least 30 % to Small-Medium Enterprises (SMEs) between April 2020 and June 2022, and to non-SMEs between January 2021 and June 2022, will be given a special deduction on the amount of discounts given to renters. 
The rental reduction is only applicable for business premises. Residential homes are excluded from the special deduction. This is an extension of the previous PU order that expired in December 2021. 
Property owners receiving rental income in advance for the period between January 2022 and June 2022 can also claim the special deduction. 

 From The Newsletter


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