Singapore legislation
Regulation 53
of Road Traffic (Motor Vehicles, Registration and Licensing) Rules
Regulation 53
Non-user
Subregulation 1
A registered owner who wishes to claim exemption from the payment of any tax under section 11(1)(b) of the Act on account of the non‑user of any vehicle shall apply for such non‑user in such form as the Registrar may require.
Subregulation 1A
The registered owner shall furnish such other particulars or document as the Registrar may require in respect of his claim.
Subregulation 2
A motor vehicle declared non‑user shall not be used on a road repairable at public expense.
Subregulation 3
The registered owner of the vehicle shall give prior notice to the Registrar if the vehicle is required to be moved from one place to another during the period of non-user.
Subregulation 4
Failure to comply with this rule may disqualify the owner for refund or exemption of the licence fee.
Subregulation 5
Motor vehicles reported stolen shall not be required to comply with the requirements of this rule.
Subregulation 6
Any person who —
in his application of non-user under paragraph (1) furnishes as the address at which the vehicle is kept an address at which the vehicle is not in fact so kept; (b)fails to notify the Registrar if a vehicle put on non‑user is moved from one place to another during the period of non‑user; or
furnishes any false or misleading particular or document under paragraph (1) or (1A),shall be guilty of an offence.
Subregulation 7
An application for exemption from the payment of licence fee shall be made for a period not exceeding one year.
Subregulation 8
A fresh application shall be made after the expiry of one year if exemption for a further period is required.
Subregulation 9
A fee of $23.98 (inclusive of GST) shall be payable for every application of non‑user made under paragraph (1).
Subregulation 10
This rule shall not apply to any vehicle which is registered as a classic vehicle.