Singapore legislation

Section 14

Exemption from tax on certain descriptions of vehicles

No tax is chargeable under this Act in respect of vehicles of the following descriptions:

(a)

fire engines;

(b)

vehicles used solely for the purpose of a fire-fighting service;

(c)

ambulances;

(d)

road rollers;

(e)

vehicles used exclusively on roads which are not repairable at the public expense;

(f)

vehicles used solely for industry, mining and agriculture and not intended to be used on any road repairable at the public expense;

(g)

invalid carriages; (h)bicycles.