Singapore legislation
Regulation 7
Regulation 7
Exemption of special tax
Subregulation 1
No special tax shall be chargeable in respect of any motor car —
used exclusively on roads which are not repairable at public expense;
used solely for industry, mining and agriculture and not intended to be used on any road repairable at public expense; or
for which a special purpose licence has been issued by the Registrar under section 28A of the Road Traffic Act (Cap. 276) and subject to the approval of the Minister for Finance or such person as he may appoint.
Subregulation 2
Special tax is not chargeable on a motor vehicle that is the property of the following persons, organisations and armed forces:
the President, subject to the production of a certificate in such form as the Registrar of Vehicles directs given under the hand of the Aide-de-Camp to the President;
diplomatic, consular or other officials who are accorded consular and diplomatic privileges and immunities and officials of accredited Trade Missions in Singapore to the extent to which reciprocal treatment is accorded by the government which they represent to the Singapore diplomatic, consular or trade officials and their staff, subject to the production of a certificate in such form as the Registrar of Vehicles directs given under the hand of an official authorised by the Permanent Secretary, Ministry of Foreign Affairs, in that behalf;
members of the armed forces of any foreign country serving in Singapore, to the extent to which reciprocal treatment is accorded by such foreign country to members of the Singapore Armed Forces serving in that foreign country;
the Commonwealth Armed Forces;
the Government, subject to the motor vehicle’s use for the purposes of the Singapore Armed Forces and the production of a certificate in such form as the Registrar of Vehicles directs given under the hand of a person authorised to do so by the Permanent Secretary, Ministry of Defence or the Permanent Secretary, Ministry of Foreign Affairs, as the case may be.
Subregulation 3
Special tax is not chargeable on any of the following motor vehicles with a vehicle licence the validity of which starts on or after 1 September 1998:
a light goods vehicle;
a heavy goods vehicle;
a mobile crane.
Subregulation 4
Special tax is not chargeable on any of the following motor vehicles:
a civil defence operations car;
a motor car that is —
an ambulance or a medical transport vehicle; and
specified in a licence (other than a revoked licence) under the Healthcare Services Act 2020 authorising the use of the ambulance or medical transport vehicle (as the case may be) to provide a licensable healthcare service specified in that licence;
a police operations car.