Singapore legislation
Regulation 3
of Road Traffic (Exemption from First Registration Tax) Order 2013
Regulation 3
Vehicles exempted from tax under section 11(1)(a) of Act
Subject to paragraphs 4 and 5, the tax chargeable under section 11(1)(a) of the Act shall not be payable in respect of the first registration of any of the following vehicles:
an ambulance which is not a civil defence operations vehicle;
(aa)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 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.