Singapore legislation
Regulation 3
of Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017
Regulation 3
Vehicles exempted from vehicular emissions tax
Subject to paragraphs 4 and 5, the vehicular emissions tax chargeable under section 11AA of the Act as in force on or after 1 January 2018 is not payable in respect of the first registration of any of the following vehicles:
an ambulance which is not a civil defence operations vehicle;
(aa)a medical transport vehicle which is not a civil defence operations vehicle;
a motor vehicle used for firefighting purposes and which is not a civil defence operations vehicle;
a motor vehicle owned by the Government and registered before 1 April 2019;
a motor vehicle approved by the Minister to be registered in the name of a diplomatic mission;
a motor vehicle approved by the Minister to be registered in the name of —
an international organisation or a visiting military force; or
a staff member of an international organisation or a visiting military force;
a motor vehicle approved by the Minister to be registered in the name of a voluntary welfare organisation;
a motor vehicle approved by the Minister to be registered in the name of a disabled person;
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;
a motor vehicle registered as a PU-registered vehicle under rule 3B of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);
a motor vehicle licensed by the Registrar under section 28A of the Act;
a classic vehicle;
a normal vintage vehicle;
a restricted vintage vehicle;
a revised use vintage vehicle;
a road roller;
a motor tractor or track laying vehicle as defined in rule 2 of the Road Traffic (Regulation of Speed) Rules (R 13);
any other vehicle that is built or permanently modified and used only for industry, mining or agriculture and is not intended for use on any road repairable at the public expense.