according to the rules neither is used always as singular but when the plural subject is placed at last verb - English - Subject-Verb Agreement

Question

according to the rules neither is used always as singular but
when the plural subject is placed at last verb agrees to last
subject verb is plural then why it is correct to say that neither
of them is eligible (answer was given by expert
)

Sutapa Chattaraj · Accepted Answer

Dear student
"Neither" denotes a singular subject It means one or the other

Example: 
Neither of the two street lights 
is 
working

according to the rules neither is used always as singular but when the plural subject is placed at last verb agrees to last subject.verb is plural. then why it is correct to say that neither of them is eligible.(answer was given by expert.).