Singapore legislation
Regulation 50
of Road Traffic (Motor Vehicles, Registration and Licensing) Rules
Regulation 50
Vehicular emissions tax payable upon loss of exempt status
Subregulation 1
This rule applies to any relevant impost that is any carbon emissions tax payable under section 11AA of the Act as in force immediately before 1 January 2018, or any vehicular emissions tax payable under that section as in force on or after that date, that would have been payable under section 11AA of the Act on the first registration of a vehicle if not for any of the following applying to the vehicle:
the operation of section 14 of the Act which is repealed by the Road Traffic (Amendment) Act 2021;
an exemption under section 33 of the Act;
an exemption under any order made under section 142 of the Act.
Subregulation 2
For the purposes of section 11B(4)(c) of the Act, the tax that is payable upon the happening of a disqualifying event in relation to a vehicle which has not ceased to be kept or used on any road in Singapore and has not been destroyed or removed from Singapore, is an amount that is equal to —
if the vehicle was first registered before 1 January 2018, any carbon emissions tax that would have been payable under section 11AA of the Act then in force; or
if the vehicle was first registered on or after 1 January 2018, any vehicular emissions tax that would have been payable under section 11AA of the Act on the first registration of the vehicle,if not for the event in paragraph (1)(a), (b) or (c).
Subregulation 3
In paragraph (2), “disqualifying event” has the meaning given by section 11B(10) of the Act.