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Claiming exemption from or refund of special tax on account of non-user, de-registration or conversion

Customs (Motor Vehicles Special Tax) Regulations

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—(1) A registered owner or an owner, as the case may be, of a motor vehicle may claim for an exemption from or a refund of the special tax on account of non-use or de-registration of the motor vehicle or where the motor vehicle is subsequently converted to any use specified in regulation 7.(2) Any person claiming exemption from the special tax under paragraph (1) shall apply to the Registrar in such form as the Registrar may require.(3) A motor vehicle which is declared non-user shall not be used on a road repairable at public expense during the period of non-use.(4) The registered owner of a motor vehicle referred to in paragraph (3) shall give prior notice to the Registrar if the motor vehicle is required to be moved from one place to another during the period of non-use.(5) The Registrar may disallow any registered owner of a motor vehicle from claiming an exemption from or a refund of the special tax if the registered owner fails to comply with paragraph (3) or (4).(6) An application for exemption from the special tax under paragraph (1) shall be made for a period not exceeding 12 months.(7) A fresh application shall be made before the expiry of 12 months if exemption for a further period is required.(8) The decision of the Registrar on every such application shall be final.

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