Special Tax Payable for Motor Cars With Vehicle Licence Commencing on or After 1ST September 1998, Other Than Cars to Which PARTS IV AND VI Apply
Classes or descriptions of motor cars
Rates of special tax half-yearly
1.
Taxis
$2,125
2.
Private motor cars, private hire cars, station wagons (passengers only), motor cars used for instructional purposes for reward, and business service passenger vehicles (excluding taxis)
6 times the amount of the half-yearly vehicle licence fee prescribed for a motor car having a cylinder capacity equivalent to the vehicle concerned, less $50 —
(a)
where the vehicle licence commences on any date between 1st September 1998 and 31st August 2002 (both dates inclusive), in the Sixth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules;
(b)
where the vehicle licence commences on any date between 1st September 2002 and 31st August 2007 (both dates inclusive), in the Ninth Schedule to those Rules;
(c)
where the vehicle licence commences on any date between 1st September 2007 and 30th June 2008 (both dates inclusive), in the Eleventh Schedule to those Rules; or
(d)
where the vehicle licence commences on or after 1st July 2008, in the Twelfth Schedule to those Rules.
[S 59/2017 wef 20/02/2017]
Part III
[Deleted by S 170/2014 wef 12/03/2014]
Part IV
Special Tax Payable For Motor Cars With Vehicle Licences Commencing On Or After 1st July 2008 Which Comply With Euro Iv Emission Standard And Use Diesel As The Source Or One Of The Sources Of Power
Classes or descriptions of motor cars
Rates of special tax half-yearly
Private motor cars, private hire cars, station wagons (passengers only), motor cars used for instructional purposes for reward, business service passenger vehicles (excluding taxis), diesel-CNG vehicles and diesel-electric vehicles, each of which —
$0.625 per cubic centimetre of the vehicle’s cylinder capacity less $50, or $575, whichever is the higher.
(a)
has a standard for exhaust emission which complies with the standard specified in row B of the table referred to in paragraph 13 of the Annex to Directive 98/69/EC of the European Parliament and of the Council of the European Union; and
(b)
uses diesel as the source or one of the sources of power.
Note:
1.
For the purposes of computing the special tax payable under this Schedule, any fraction of a dollar shall be rounded off to the nearest dollar.
2.
Where the period of the special tax payable is less than a month, the special tax shall be pro-rated on a daily basis.
3.
Monthly special tax payable shall be computed on a pro-rata basis.
4.
Annual special tax payable shall be double the half-yearly special tax.
5.
Deleted by S 350/2010, wef 01/07/2010.
[S 59/2017 wef 20/02/2017]
[S 170/2014 wef 12/03/2014]
[S 343/2012 wef 22/07/2012]
Part V
[Deleted by S 170/2014 wef 12/03/2014]
Part VI
Special Tax Payable For Motor Cars With Vehicle Licences Commencing On Or After 1st January 2013 Which Comply With Euro V Or JPN 2009 EMISSION STANDARD And Use Diesel As The Source Or One Of The Sources Of Power
Classes or descriptions of motor cars
Rates of special tax half‑yearly
Private motor cars, private hire cars, station wagons (passengers only), motor cars used for instructional purposes for reward, business service passenger vehicles (excluding taxis), diesel‑CNG vehicles and diesel‑electric vehicles, each of which —
$0.20 per cubic centimetre of the vehicle’s cylinder capacity less $50, or $150, whichever is the higher.
(a)
has a standard for exhaust emission which complies with —
(i)
the Euro V standard for exhaust emission specified in Table 1 of Annex 1 of Regulation (EC) No. 715/2007 of the European Parliament and of the Council of the European Union; or
(ii)
the JPN 2009 standard specified in Article 41 of the Japanese Ministry of Land, Infrastructure and Transport Announcement No. 619 dated 15th July 2002 (Announcement That Prescribes Details of Safety Regulations for Road Vehicles), as amended by the Japanese Ministry of Land, Infrastructure, Transport and Tourism Announcement No. 68 dated 25th January 2013; and
(b)
uses diesel as the source or one of the sources of power.
[S 59/2017 wef 20/02/2017]
[S 170/2014 wef 12/03/2014]
[S 343/2012 wef 22/07/2012]
[G.N. Nos. S 461/2007; S 193/2008; S 298/2008; S 75/2009]