Singapore legislation
Regulation 3
Regulation 3
Vehicles exempt from road tax
Subject to paragraphs 4 and 5, the tax chargeable under section 11(1)(b) of the Act is not payable in respect of the using or keeping of any of the following vehicles:
an ambulance which is not a civil defence operations vehicle;
a medical transport vehicle which is not a civil defence operations vehicle;
a motor vehicle used for fire‑fighting purposes and which is not a civil defence operations vehicle;
a motor vehicle that has been declared to the Registrar to be used exclusively on roads which are not repairable at the public expense;
a road roller;
a mobile engineering plant, 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.