FIRST SCHEDULE
Regulations 2(1), (1A) and (1B), 8(1) and (3) and 9(3)
Special tax
Part 1
GENERAL
1.  The rates of the special tax in this Schedule are specified on a half-yearly basis.
2.  Where the special tax is payable for a period of a year, the yearly rate of the special tax is double the applicable half-yearly rate.
3.  Without affecting regulation 5(2) and (3), where any rate in this Schedule is required to be pro-rated for any period, the rate is pro-rated —
(a)on a monthly basis for each part of the period that is a month; and
(b)on a daily basis for any part of the period that is less than a month.
4.  In calculating the special tax, any fraction of a dollar is rounded to the nearest dollar.
Part 2
RATES FOR REGULATION 2(1A)
5.  Subject to paragraph 6, the special tax rate is as follows:
(a)for a taxi with a vehicle licence the validity of which starts on or after 1 September 1998
 
$2,125
(b)for a specified vehicle or a pre-1 April 2019 vehicle, with a vehicle licence the validity of which —
 
 
(i)starts on any date between 1 September 1998 and 31 August 2002 (both dates inclusive);
 
6 times the amount of the half-yearly vehicle licence fee prescribed in the Sixth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for a motor car having a cylinder capacity equivalent to the motor vehicle, less $50
(ii)starts on any date between 1 September 2002 and 31 August 2007 (both dates inclusive);
 
6 times the amount of the half-yearly vehicle licence fee prescribed in the Ninth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for a motor car having a cylinder capacity equivalent to the motor vehicle, less $50
(iii)starts on any date between 1 September 2007 and 30 June 2008 (both dates inclusive); or
 
6 times the amount of the half-yearly vehicle licence fee prescribed in the Eleventh Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for a motor car having a cylinder capacity equivalent to the motor vehicle, less $50
(iv)starts on or after 1 July 2008
 
6 times the amount of the half-yearly vehicle licence fee prescribed in the Twelfth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for a motor car having a cylinder capacity equivalent to the motor vehicle, less $50
(c)for a specified vehicle or a pre-1 April 2019 vehicle without a vehicle licence
 
6 times the amount of the half-yearly vehicle licence fee prescribed in the Twelfth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for a motor car having a cylinder capacity equivalent to the motor vehicle, less $50
6.  The special tax rate is as follows for any specified vehicle, diesel-CNG vehicle, diesel-electric vehicle or pre-1 April 2019 vehicle, that uses diesel as the source or one of the sources of power:
(a)where the vehicle —
(i)has a vehicle licence the validity of which starts on or after 1 July 2008 or does not have a vehicle licence; and
(ii)complies with the EURO IV emissions standard
 
$0.625 per cubic centimetre of the vehicle’s cylinder capacity less $50, or $575, whichever is the higher
(b)where the vehicle —
(i)has a vehicle licence the validity of which starts on or after 1 January 2013 or does not have a vehicle licence; and
(ii)complies with the EURO V emissions standard or JPN 2009 emissions standard
 
$0.20 per cubic centimetre of the vehicle’s cylinder capacity less $50, or $150, whichever is the higher
Part 3
RATES FOR REGULATION 2(1B)
7.  Subject to paragraph 8, the special tax rate is as follows:
(a)for a taxi with a vehicle licence the validity of which starts on or after 1 September 1998
 
$1,700
(b)for a specified vehicle or a pre-1 April 2019 vehicle, with a vehicle licence the validity of which —
 
 
(i)starts on any date between 1 September 1998 and 31 August 2002 (both dates inclusive);
 
6 times the amount of the half-yearly vehicle licence fee prescribed in the Sixth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for a motor car having a cylinder capacity equivalent to the motor vehicle, less $100
(ii)starts on any date between 1 September 2002 and 31 August 2007 (both dates inclusive);
 
6 times the amount of the half-yearly vehicle licence fee prescribed in the Ninth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for a motor car having a cylinder capacity equivalent to the motor vehicle, less $100
(iii)starts on any date between 1 September 2007 and 30 June 2008 (both dates inclusive); or
 
6 times the amount of the half-yearly vehicle licence fee prescribed in the Eleventh Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for a motor car having a cylinder capacity equivalent to the motor vehicle, less $100
(iv)starts on or after 1 July 2008
 
6 times the amount of the half-yearly vehicle licence fee prescribed in the Twelfth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for a motor car having a cylinder capacity equivalent to the motor vehicle, less $100
(c)for a specified vehicle or a pre-1 April 2019 vehicle without a vehicle licence
 
6 times the amount of the half-yearly vehicle licence fee prescribed in the Twelfth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for a motor car having a cylinder capacity equivalent to the motor vehicle, less $100
8.  The special tax rate is as follows for any specified vehicle, diesel-CNG vehicle, diesel-electric vehicle or pre-1 April 2019 vehicle, that uses diesel as the source or one of the sources of power:
(a)where the vehicle —
(i)has a vehicle licence the validity of which starts on or after 1 July 2008 or does not have a vehicle licence; and
(ii)complies with the EURO IV emissions standard
 
$0.625 per cubic centimetre of the vehicle’s cylinder capacity less $100, or $525, whichever is the higher
(b)where the vehicle —
(i)has a vehicle licence the validity of which starts on or after 1 January 2013 or does not have a vehicle licence; and
(ii)complies with the EURO V emissions standard or JPN 2009 emissions standard
 
$0.20 per cubic centimetre of the vehicle’s cylinder capacity less $100, or $100, whichever is the higher
[S 246/2019 wef 01/04/2019]
[S 449/2019 wef 23/06/2019]