Road Traffic (Exemption from Carbon Emissions Tax) Order 2013

No. S 390

Road Traffic Act

(CHAPTER 276)

Road Traffic
(Exemption from Carbon Emissions Tax)
Order 2013

In exercise of the powers conferred by section 142 of the Road Traffic Act, the Minister for Transport hereby makes the following Order:

Citation

1. This Order may be cited as the Road Traffic (Exemption from Carbon Emissions Tax) Order 2013.

Definitions

2. In this Order, unless the context otherwise requires —

“classic vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);

“mobile engineering plant” has the same meaning as in rule 2 of the Road Traffic (Regulation of Speed) Rules (R 13);

“motor tractor” has the same meaning as in rule 2 of the Road Traffic (Regulation of Speed) Rules;

“normal vintage vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules;

“registered owner” means the person registered under the Act as the owner of a vehicle;

“restricted vintage vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules;

“revised use vintage vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules;

“track laying vehicle” has the same meaning as in rule 2 of the Road Traffic (Regulation of Speed) Rules.

Vehicles exempted from tax under section 11AA of Act

3. Subject to paragraphs 4 and 5, the tax chargeable under section 11AA of the Act shall not be payable in respect of the first registration before 1 January 2018 of any of the following vehicles:

(a)

an ambulance;

(b)

a motor vehicle used for fire-fighting purposes;

(c)

a motor vehicle owned by the Government;

(d)

a motor vehicle approved by the Minister to be registered in the name of a diplomatic mission;

(e)

a motor vehicle approved by the Minister to be registered in the name of —

(i)	an international organisation or a visiting military force; or
(ii)	a staff member of an international organisation or a visiting military force;

(f)

a motor vehicle approved by the Minister to be registered in the name of a voluntary welfare organisation;

(g)

a motor vehicle approved by the Minister to be registered in the name of a disabled person;

(h)

a motor vehicle bearing the index mark “RU” that has been declared to the Registrar to be used exclusively on roads which are not repairable at the public expense;

(i)

a motor vehicle registered as a PU-registered vehicle under rule 3B of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);

(j)

a motor vehicle licensed by the Registrar under section 28A of the Act;

(k)

a classic vehicle;

(l)

a normal vintage vehicle;

(m)

a restricted vintage vehicle;

(n)

a revised use vintage vehicle;

(o)

a trailer;

(p)

a mobile engineering plant;

(q)

a motor tractor;

(r)

a track laying vehicle;

(s)

a mobile crane;

(t)

a concrete pump.

[S 779/2017 wef 01/01/2018]

Exemption conditions

4.—(1) The exemptions under sub‑paragraphs (e), (f) and (g) of paragraph 3 are subject to the condition that, unless otherwise approved by the Minister, the vehicle referred to in any of those sub‑paragraphs must be kept and used by the registered owner of the vehicle and by no other person.

(2) An exemption under sub‑paragraph (h) of paragraph 3 is subject to the condition that the vehicle referred to in that sub‑paragraph must be kept and used only on roads which are not repairable at the public expense.

(3) An exemption under sub‑paragraph (i) of paragraph 3 is subject to the condition that the vehicle referred to in that sub‑paragraph must be kept and used only on Pulau Ubin.

(4) The exemptions under sub‑paragraphs (g), (l) and (m) of paragraph 3 are subject to the condition that the vehicle referred to in any of those sub‑paragraphs is not sold or disposed of.

Cessation of exemption

5. Any exemption under paragraph 3 shall cease on the date —

(a)	that the Registrar cancels the registration of the vehicle under section 27(1)(a), (b), (c), (d)(i), (ii) or (iii) or (e) of the Act;
(b)	that any condition under paragraph 4 to which the exemption is subject ceases to be satisfied;
(c)	in the case of a vehicle exempted under paragraph 3(e)(ii), that the registered owner of the vehicle ceases to be a staff member of the international organisation or visiting military force;
(d)	the vehicle had been reported lost through theft or criminal breach of trust and the prescribed period after such loss has lapsed; or
(e)	the vehicle has been forfeited pursuant to any written law.

Made this 27th day of June 2013.

CHAN HENG KEE

Permanent Secretary,
Ministry of Transport,
Singapore.

[RTA/RY/MR/CARBON_ET/EXEMPT/ORD 2013; AG/LLRD/SL/276/2010/70 Vol. 1]