Singapore legislation
Regulation 20
Regulation 20
Cancellation of certificates of entitlement
Subregulation 1
Subject to paragraph (15), a certificate of entitlement for any motor vehicle shall automatically be cancelled if —
the registration of the motor vehicle (including a public service vehicle) is cancelled under section 27(1)(a), (b), (d) or (e) of the Act;
(aa)the motor vehicle is re-registered as a PU-registered vehicle under rule 3B of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5) and, in the case of a motor vehicle which was first registered before 9th April 2001, the certificate of entitlement is surrendered to the Registrar upon the re-registration;
in the case of a public service vehicle, the public service vehicle licence is revoked under section 108 of the Act; or
the motor vehicle is re-registered as a private motor vehicle under rule 33(5) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules and, in the case of a motor vehicle which was first registered before 9th April 2001, the certificate of entitlement is surrendered to the Registrar upon the re-registration.
Subregulation 2
Upon the cancellation of a certificate of entitlement under paragraph (1), the Registrar shall issue to the holder of the certificate of entitlement a notice setting out the residual value, if any, of the certificate of entitlement.
Subregulation 3
Subject to paragraph (4) and rules 21C, 21D, 25 and 28, where a certificate of entitlement is cancelled under paragraph (1) before its expiration, the residual value of the certificate of entitlement shall not be refunded to the holder of the certificate of entitlement, but, upon application by the holder thereof to the Registrar, shall, for a period of 12 months from the date of the cancellation or within such further period as the Registrar may approve, be available to the applicant to be set off against —
any quota premium payable by him for another certificate of entitlement issued in respect of another motor vehicle;
any levy payable by him for renewing or restoring the certificate of entitlement in respect of another motor vehicle;
any fee payable by him under rule 6 or 7 of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5) in connection with the registration or re-registration of another motor vehicle;
any additional quota premium payable by him under rule 24B for the extension of a certificate of entitlement for a taxi (other than a replacement taxi); and
any additional levy payable by him under rule 24B for the restoration of a certificate of entitlement for a replacement taxi.
Subregulation 3A
In addition, the Registrar may, on his own initiative, grant that the residual value of the cancelled certificate of entitlement for a motor vehicle be available to the holder of the cancelled certificate of entitlement for set off as provided in paragraph (3).
Subregulation 4
The residual value of the cancelled certificate of entitlement for a motor vehicle is not available for set off under paragraph (3), or to be transferred, divided or used in accordance with paragraph (5), (7) or (8), unless the following conditions are satisfied: (a)the motor vehicle —
has a chassis number and an engine number which is the same as the chassis number and engine number of the vehicle as recorded in the register of vehicles and has been, or is to be, destroyed, exported or otherwise removed permanently from all roads in Singapore; (ii)has a chassis number or an engine number which is different from the chassis number or engine number of the vehicle as recorded in the register of vehicles, but not because the person wilfully or negligently caused the difference with the intention of dishonestly obtaining the residual value or the person is wilfully furthering such an intention;
is a motor vehicle mentioned in rule 21(1), 21A(1) or 21B(1); or (iv)is re‑registered as a PU‑registered vehicle under rule 3B of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5); (b)for a motor vehicle mentioned in rule 21(1) or 21A(1), the holder of the residual value of a cancelled certificate of entitlement has given an undertaking mentioned in rule 21(4) or 21A(4), as the case may be;
no tax or fee payable under the Act in respect of the motor vehicle is outstanding.
Subregulation 5
Subject to rule 21D, the Registrar may, upon application and the payment of a fee of $20 and subject to such conditions as he may impose, allow the residual value mentioned in paragraph (3) and rules 21(1), 21A(1) and 21B(1) to be transferred to such person as the holder may nominate in writing and to be used or further transferred for the benefit of the person nominated as if he were the holder.
Subregulation 6
Subject to paragraphs (12), (13), (14) and (14A), the residual value of a cancelled certificate of entitlement for the purposes of paragraph (3) shall be an amount determined in accordance with the following formula:where A is the quota premium or levy paid for the certificate of entitlement;B is the period reckoned in months (including any part of a month) for which the certificate of entitlement would be in force if it was not cancelled;C is the period reckoned in months (including any part of a month) commencing from the date the certificate of entitlement was issued and ending on the date of its cancellation.
Subregulation 7
A person who holds the residual value of any certificate of entitlement may apply to the Registrar for the whole amount of the residual value to be divided into such smaller portions as the applicant may require and may use each such portion for the payment of any quota premium, levy, fee, additional quota premium or additional levy referred to in paragraph (3) or transfer any such portion of the rebate to any person under paragraph (5).
Subregulation 8
A person who holds the residual values of the certificates of entitlement in respect of 2 or more vehicles may apply to the Registrar for the residual values of such certificates of entitlement to be used collectively for the payment of any, or any combination of any, quota premium, levy, fee, additional quota premium or additional levy referred to in paragraph (3).
Subregulation 9
The Registrar may grant an application under paragraph (7) or (8) subject to such conditions as he thinks fit and shall, upon granting an application under paragraph (7), issue to the applicant a notice in respect of each portion into which the residual value of the certificate of entitlement has been divided.
Subregulation 10
The notices issued under paragraph (9) shall replace the notice referred to in paragraph (2).
Subregulation 11
A fee of $21.80 shall be payable in respect of each portion into which the residual value of a certificate of entitlement is to be divided under paragraph (7).
Subregulation 12
In the case of a certificate of entitlement that has been —
issued whether before, on or after 20th February 1995 under rule 3(1)(e);
used on or after 20th February 1995 for the registration of any motor vehicle referred to in rule 3(1)(a) to (d); and (c)subsequently cancelled under paragraph (1) before its expiration, the residual value of the cancelled certificate of entitlement shall be an amount determined in accordance with the following formula:where A is —
the quota premium paid for the certificate of entitlement issued under rule 3(1)(e);
the quota premium which would have been payable for a certificate of entitlement issued for a similar motor vehicle in the category of vehicles specified in rule 3(1)(a), (b), (c) or (d) during the same quota period as the certificate of entitlement issued under rule 3(1)(e); or
the quota premium which would have been payable for a certificate of entitlement issued for a similar motor vehicle in the category of vehicles specified in rule 3(1)(a), (b), (c) or (d) during the closed bidding period in the same month that a certificate of entitlement under rule 3(1)(e) is issued during the open bidding period, being an open bidding period where a certificate of entitlement has not been issued for that category of vehicles, whichever is the lower; B and C have the same meanings as in paragraph (6).
Subregulation 13
Where a motor vehicle has been declared non-user under rule 53 of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5), the residual value of a cancelled certificate of entitlement for the purposes of paragraph (3) shall be the sum of the amount, if any, determined in accordance with the formula in paragraph (6) and an amount determined in accordance with the following formula:Where A and B have the same meanings as in paragraph (6);D is the period of non-user or, where there is more than one period of non-user, the sum of all the periods of non-user, reckoned in months (including any part of a month).
Subregulation 14
For the purpose of paragraph (3), where a motor vehicle which is first registered on or after 20th February 1995 is de-registered within a period of 2 years from the date of its registration on the ground that it has been permanently removed from Singapore, the residual value of the certificate of entitlement for the motor vehicle shall be —
where the motor vehicle has been registered using a certificate of entitlement issued under rule 3(1)(a), (b), (c) or (d), 80% of the quota premium paid for the certificate of entitlement; or
where the motor vehicle has been registered using a certificate of entitlement issued under rule 3(1)(e), 80% of —
the quota premium paid for the certificate of entitlement issued under rule 3(1)(e); or
the quota premium which would have been payable for a certificate of entitlement issued for a similar motor vehicle in the category of vehicles specified in rule 3(1)(a), (b), (c) or (d) during the same quota period as the certificate of entitlement issued under rule 3(1)(e),whichever is the lower.
Subregulation 14A
Where a certificate of entitlement is issued on or after 24 April 2013 in respect of a replacement vehicle mentioned in rule 9C and the certificate of entitlement is subsequently cancelled under paragraph (1) before its expiry, the residual value of the cancelled certificate of entitlement is an amount determined in accordance with the formula —where —
P is the quota premium paid for the certificate of entitlement of the replacement vehicle as determined in accordance with rule 9C(4);
Q is the amount of the residual value of the certificate of entitlement of the replaced vehicle that has been —
set off against any quota premium, levy, fee, additional quota premium or additional levy mentioned in paragraph (3) in relation to X mentioned in rule 9C(1)(b)(ii);
paid in cash under rule 25(2)(a); or
transferred to another person under paragraph (5);
R is the residual value of the certificate of entitlement of the replaced vehicle as determined in accordance with the formula under paragraph (6);
C is the period reckoned in months (including any part of a month) commencing from the date the certificate of entitlement was issued and ending on the date of its cancellation;
D is the period of non-user or, where there is more than one period of non-user, the sum of all the periods of non-user, reckoned in months (including any part of a month).
Subregulation 15
Paragraph (1)(a) shall not apply in the case where the registration of the original vehicle is cancelled under rule 3F(2)(b) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.