Road Traffic (Exemption from First Registration Tax) Order 2013

the transport on roads of; and (b)the provision, during such transport, of out-of-hospital clinical care to,sick or injured individuals who require emergency medical treatment;“civil defence operations vehicle” has the meaning given by the Road Traffic (Government Vehicles — Exemption) Order 2019 (G.N. No. S 253/2019);“medical transport vehicle” means a motor vehicle that is equipped to provide non-emergency patient transport services;“mobile engineering plant” has the same meaning as in rule 2 of the Road Traffic (Regulation of Speed) Rules (R 13);“motor tractor” has the same meaning as in rule 2 of the Road Traffic (Regulation of Speed) Rules;“non-emergency patient transport services” means transport services for fee or reward that relate solely to the provision of transport on roads of individuals —

whose medical needs have been assessed as requiring patient transport and not being time-critical or acute; and (b)who may require basic care and observation or clinical care and monitoring during transport;“normal vintage vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);“registered owner” means the person registered under the Act as the owner of a vehicle;“restricted vintage vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules;“track laying vehicle” has the same meaning as in rule 2 of the Road Traffic (Regulation of Speed) Rules.

an ambulance 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 owned by the Government and registered before 1 April 2019;

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 normal vintage vehicle;

a restricted vintage vehicle;

a trailer;

a road roller;

a mobile engineering plant, motor tractor or track laying vehicle;

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;

a mobile crane;

a concrete pump.

that the Registrar cancels the registration of the vehicle under section 27(1)(a), (b), (c), (d)(i), (ii) or (iii) or (e) or (1A)(a) or (b) of the Act;

that any condition under paragraph 4 to which the exemption is subject ceases to be satisfied;

in the case of a vehicle exempted under paragraph 3(e)(ii), that the registered owner of the vehicle ceases to be a staff member of the international organisation or visiting military force;

the vehicle had been reported lost through theft or criminal breach of trust and the prescribed period after such loss has lapsed; or

the vehicle has been forfeited pursuant to any written law.