Singapore legislation
Regulation 3
of Road Traffic (Exemption from Carbon Emissions Tax) Order 2013
Regulation 3
Vehicles exempted from tax under section 11AA of Act
Subject to paragraphs 4 and 5, the tax chargeable under section 11AA of the Act shall not be payable in respect of the first registration before 1 January 2018 of any of the following vehicles:
an ambulance;
a motor vehicle used for fire-fighting purposes;
a motor vehicle owned by the Government;
a motor vehicle approved by the Minister to be registered in the name of a diplomatic mission;
a motor vehicle approved by the Minister to be registered in the name of —
an international organisation or a visiting military force; or
a staff member of an international organisation or a visiting military force;
a motor vehicle approved by the Minister to be registered in the name of a voluntary welfare organisation;
a motor vehicle approved by the Minister to be registered in the name of a disabled person;
a motor vehicle bearing the index mark “RU” that has been declared to the Registrar to be used exclusively on roads which are not repairable at the public expense;
a motor vehicle registered as a PU-registered vehicle under rule 3B of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);
a motor vehicle licensed by the Registrar under section 28A of the Act;
a classic vehicle;
a normal vintage vehicle;
a restricted vintage vehicle;
a revised use vintage vehicle;
a trailer;
a mobile engineering plant;
a motor tractor;
a track laying vehicle;
a mobile crane;
a concrete pump.