/akn/sg/act/sub_leg/1961/RTA-S778-2017

Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017

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Type
Subsidiary Legislation
Status
In force
Enacted
1961
Sections
5

Quick answer

About this subsidiary legislation

Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation RTA-S778-2017 1961, currently marked in force and first recorded in 1961.

Regulation 1

Citation and commencement

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This Order is the Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017 and comes into operation on 1 January 2018.

Regulation 2

Definitions

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Amended byS 1061/2021 wef 03/01/2022S 1061/2021 wef 03/01/2022S 1061/2021 wef 03/01/2022S 1061/2021 wef 03/01/2022

In this Order, unless the context otherwise requires —“ambulance” means a motor vehicle that is specifically equipped for —

(a)

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);“classic vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);“medical transport vehicle” means a motor vehicle that is equipped to provide non-emergency patient transport services;“non-emergency patient transport services” means transport services for fee or reward that relate solely to the provision of transport on roads of individuals —

(a)

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;“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;“revised use vintage vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.

Definition

“ambulance” means a motor vehicle that is specifically equipped for —

(a)

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;

Amended byS 1061/2021 wef 03/01/2022
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Definition

“civil defence operations vehicle” has the meaning given by the Road Traffic (Government Vehicles — Exemption) Order 2019 (G.N. No. S 253/2019);

Amended byS 1061/2021 wef 03/01/2022
Suggest a correction

Definition

“classic vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);

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Definition

“medical transport vehicle” means a motor vehicle that is equipped to provide non-emergency patient transport services;

Amended byS 1061/2021 wef 03/01/2022
Suggest a correction

Definition

“non-emergency patient transport services” means transport services for fee or reward that relate solely to the provision of transport on roads of individuals —

(a)

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;

Amended byS 1061/2021 wef 03/01/2022
Suggest a correction

Definition

“normal vintage vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules;

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Definition

“registered owner” means the person registered under the Act as the owner of a vehicle;

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Definition

“restricted vintage vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules;

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Definition

“revised use vintage vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.

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Regulation 3

Vehicles exempted from vehicular emissions tax

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Amended byS 1061/2021 wef 03/01/2022S 1061/2021 wef 03/01/2022S 1061/2021 wef 03/01/2022S 252/2019 wef 01/04/2019S 1061/2021 wef 03/01/2022S 1061/2021 wef 03/01/2022S 1061/2021 wef 03/01/2022S 1061/2021 wef 03/01/2022

Subject to paragraphs 4 and 5, the vehicular emissions tax chargeable under section 11AA of the Act as in force on or after 1 January 2018 is not payable in respect of the first registration of any of the following vehicles:

(a)

an ambulance which is not a civil defence operations vehicle;

(aa)a medical transport vehicle which is not a civil defence operations vehicle;

(b)

a motor vehicle used for firefighting purposes and which is not a civil defence operations vehicle;

(c)

a motor vehicle owned by the Government and registered before 1 April 2019;

(d)

a motor vehicle approved by the Minister to be registered in the name of a diplomatic mission;

(e)

a motor vehicle approved by the Minister to be registered in the name of —

(i)

an international organisation or a visiting military force; or

(ii)

a staff member of an international organisation or a visiting military force;

(f)

a motor vehicle approved by the Minister to be registered in the name of a voluntary welfare organisation;

(g)

a motor vehicle approved by the Minister to be registered in the name of a disabled person;

(h)

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;

(i)

a motor vehicle registered as a PU-registered vehicle under rule 3B of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);

(j)

a motor vehicle licensed by the Registrar under section 28A of the Act;

(k)

a classic vehicle;

(l)

a normal vintage vehicle;

(m)

a restricted vintage vehicle;

(n)

a revised use vintage vehicle;

(o)

a road roller;

(p)

a motor tractor or track laying vehicle as defined in rule 2 of the Road Traffic (Regulation of Speed) Rules (R 13);

(q)

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.

Regulation 4

Exemption conditions

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Amended byS 1061/2021 wef 03/01/2022

Subregulation 1

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The exemptions under sub‑paragraphs (e), (f) and (g) of paragraph 3 are subject to the condition that, unless otherwise approved by the Minister, the vehicle must be kept and used by the registered owner of the vehicle and by no other person.

Subregulation 2

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The exemption under sub‑paragraph (h) of paragraph 3 is subject to the condition that the vehicle must be kept and used only on roads which are not repairable at the public expense.

Subregulation 3

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The exemption under sub‑paragraph (i) of paragraph 3 is subject to the condition that the vehicle must be kept and used only on Pulau Ubin.

Subregulation 4

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The exemptions under sub‑paragraphs (g), (l) and (m) of paragraph 3 are subject to the condition that the vehicle must not be sold or disposed of.

Subregulation 5

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Amended byS 1061/2021 wef 03/01/2022

The exemptions under paragraph 3(a) and (aa) are each subject to the condition that the vehicle —

(a)

is a conveyance specified in a licence that —

(i)

is granted under the Healthcare Services Act 2020 authorising its use to provide a licensable healthcare service specified in that licence; and

(ii)

is in force (ignoring any suspension thereof); and

(b)

is not a light commercial vehicle in respect of which the vehicular emissions tax chargeable under section 11AA of the Act would have been payable upon first registration.

Regulation 5

Cessation of exemption

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Amended byS 1061/2021 wef 03/01/2022

The exemption of a vehicle under paragraph 3 ceases on the date —

(a)

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

(b)

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

(c)

in the case of a vehicle 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;

(d)

the vehicle had been reported lost through theft or criminal breach of trust and the period prescribed under section 27(1)(d)(iv) of the Act after such loss has lapsed; or

(e)

the vehicle has been forfeited pursuant to any written law.

Common questions

What is Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017?
Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation RTA-S778-2017 1961, currently marked in force and first recorded in 1961.
Is Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017 still in force?
Yes — Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017 is currently in force.
When did Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017 take effect?
Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017 was first recorded in 1961.
How many regulations does Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017 have?
Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017 contains 5 regulations.
Where can I read the official version of Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017?
The official text of Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017 is published at sso.agc.gov.sg.