Rebate on additional registration fee
8.—(1)  Subject to this rule, any —
(a)person who desires to purchase a new vehicle which will be registered as an off-peak car, a private hire car or a private motor car;
(b)person who registers a new vehicle as a taxi or a business service passenger vehicle using a certificate of entitlement issued on or after 1st April 1998;
(c)person who registers a new vehicle as a replacement taxi on or after 1st September 1998;
(d)statutory board, company, firm, society, association or club to which a private motor car has been transferred on or after 1st April 1998 and which registers a new vehicle on or after that date; or
(e)person who, on or after 1st September 2007, registers in Singapore a secondhand vehicle as a business service passenger vehicle, private hire car, private motor car, off‑peak car or station wagon (passengers only), which is not more than 3 years old at the date of its registration,
may apply to the Registrar for a rebate on —
(i)the fees payable under rules 6 and 7; and
(ii)the quota premium payable under the Road Traffic (Motor Vehicles, Quota System) Rules (R 31) for a certificate of entitlement,
in respect of the new vehicle or secondhand vehicle, as the case may be, at the time of its registration.
(2)  An application under paragraph (1) may be made by or on behalf of the person eligible to be granted a rebate under paragraph (4).
[S 764/2018 wef 26/11/2018]
(3)  A rebate on —
(a)the fees payable under rules 6 and 7; and
(b)the quota premium payable under the Road Traffic (Motor Vehicles, Quota System) Rules (R 31) for a certificate of entitlement,
in respect of a new vehicle or secondhand vehicle (as the case may be) at the time of its registration may be granted under paragraph (4) by the Registrar on his own initiative to the person eligible to be so granted.
[S 764/2018 wef 26/11/2018]
(4)  The Registrar may, in his discretion, grant a rebate to a person in respect of whom the Registrar is satisfied that all the following conditions are met:
(a)the person is or has been the registered owner of a motor vehicle (referred to in this rule as the old vehicle) which is —
(i)an off-peak car, a private hire car or a private motor car;
(ii)a taxi (other than a replacement taxi) or business service passenger vehicle registered using a certificate of entitlement issued on or after 1st April 1998;
(iii)a private motor car transferred to a statutory board, company, firm, society, association or club on or after 1st April 1998;
(iv)a replacement taxi registered on or after 1st September 1998; or
(v)a secondhand vehicle registered in Singapore on or after 1st September 2007 as a business service passenger vehicle, private hire car, private motor car, off-peak car or station wagon (passengers only), which was not more than 3 years old at the date of its registration;
[S 764/2018 wef 26/11/2018]
(b)no tax or fee payable under the Act in respect of the person’s old vehicle is outstanding;
[S 764/2018 wef 26/11/2018]
(c)the old vehicle of which the person is or was the registered owner was, or is to be, de-registered any time on or after 31 December 1975, and one of the following applies:
(i)it has a chassis number and an engine number which is the same as the chassis number and engine number of the vehicle as recorded in the register of vehicles and has been, or is to be, destroyed, exported or otherwise removed permanently from all roads in Singapore;
(ii)it has a chassis number or an engine number which is different from the chassis number or engine number of the vehicle as recorded in the register of vehicles, but not because the person wilfully or negligently caused the difference with the intention of dishonestly obtaining the rebate, or the person is wilfully furthering such an intention;
(iii)it has been lost through theft or criminal breach of trust and the circumstances described in paragraph (15) apply in relation to the old vehicle;
(iv)it has been seized under any written law and the circumstances described in paragraph (15A) apply in relation to the old vehicle;
[S 764/2018 wef 26/11/2018]
(d)the old vehicle was not or will not be temporarily unlicensed on or after 31st December 1975;
(e)the old vehicle shall not, at the time of its de-registration, be more than 10 years old;
(f)the old vehicle has not, on or after 16th September 1977 but before 1st April 1998, been registered as a business service passenger vehicle other than under any of the circumstances specified in paragraph (22)(b), (c), (d) and (e);
(g)the new vehicle or secondhand vehicle (as the case may be) to be registered will be registered in the name of the person within 12 months after the date the old vehicle is de-registered or within such further period as the Registrar may allow in any particular case.
[S 764/2018 wef 26/11/2018]
(h)[Deleted by S 467/2007]
[S 764/2018 wef 26/11/2018]
(5)  Upon granting a rebate under paragraph (4), the Registrar shall issue to the person granted the rebate a notice setting out the amount of the rebate which has been granted.
[S 764/2018 wef 26/11/2018]
(6)  The Registrar may, in his discretion, upon application and the payment of a fee of $20 and subject to such conditions as he may impose, allow the benefit of a rebate granted under paragraph (4) to be —
(a)transferred to such person as the registered owner of the old vehicle may nominate; and
(b)used or further transferred by the person nominated as if he were or had been the registered owner of the old vehicle.
[S 696/2017 wef 20/12/2017]
[S 970/2022 wef 19/12/2022]
(7)  Subject to paragraph (23), the amount of the rebate which may be granted under paragraph (4) shall be —
(a)as specified in Part VI of the First Schedule where the old vehicle has been registered prior to 1st November 1990;
(b)as calculated in accordance with Part VII of the First Schedule where the old vehicle has been registered on or after 1st November 1990 (not being a vehicle referred to in sub-paragraph (e)), except that where the old vehicle is a vehicle for which a rebate was granted under rule 9 when it was registered and no conversion premium under rule 33(6) has been paid afterwards, the rebate calculated under this sub‑paragraph shall not exceed the fee paid under rule 7 when the said vehicle was registered;
(c)as calculated in accordance with Part VIIA of the First Schedule (which is a sum expressed as a percentage of the relevant additional registration fee) where the old vehicle —
(i)is a replacement taxi registered on or after 4th May 2002;
(ii)is a vehicle (other than a replacement taxi or a secondhand vehicle) registered using a certificate of entitlement issued on or after 4th May 2002; or
(iii)is a secondhand vehicle registered on or after 1st September 2007;
(d)as calculated in accordance with —
(i)Part VIIA of the First Schedule (which is a sum expressed as a percentage of the relevant additional registration fee) where the old vehicle is a vehicle other than a taxi and has been registered before 1st June 2004 using a certificate of entitlement issued on or after 4th May 2002;
(ii)Part IX of the First Schedule (which is a sum expressed as a percentage of the relevant additional registration fee) where the old vehicle is a taxi (other than a replacement taxi) registered before 1st June 2004 using a certificate of entitlement issued on or after 4th May 2002; or
(iii)Part IX of the First Schedule (which is a sum expressed as a percentage of the relevant additional registration fee) where the old vehicle is a replacement taxi registered between 4th May 2002 and 31st May 2004 (both dates inclusive),
and the old vehicle was granted a rebate under rule 9A or 9B when it was registered;
(e)as calculated in accordance with —
(i)Part VIIA of the First Schedule (which is a sum expressed as a percentage of the relevant additional registration fee) where the old vehicle is a vehicle other than a taxi and has been registered on or after 1st June 2004 using a certificate of entitlement issued on or after 4th May 2002;
(ii)Part IX of the First Schedule (which is a sum expressed as a percentage of the relevant additional registration fee) where the old vehicle is a taxi (other than a replacement taxi) registered on or after 1st June 2004 using a certificate of entitlement issued on or after 4th May 2002; or
(iii)Part IX of the First Schedule (which is a sum expressed as a percentage of the relevant additional registration fee) where the old vehicle is a replacement taxi registered on or after 1st June 2004,
and the old vehicle was granted a rebate under rule 9A, 9AB, 9B, 9C or 10 when it was registered; or
[S 263/2021 wef 01/01/2018]
[S 738/2022 wef 15/09/2022]
(f)[Deleted by S 738/2022 wef 15/09/2022]
(g)as calculated in accordance with Part X of the First Schedule (which is a sum expressed as a percentage of the relevant additional registration fee) where the old vehicle has been first registered as an off-peak car using a certificate of entitlement issued on or after 4th May 2002 and for which —
(i)a rebate was granted under rule 9 (whether or not a rebate had also been granted under rule 9A, 9B, 9C or 10); or
[S 263/2021 wef 01/01/2018]
(ii)a conversion premium under rule 33(6) has been paid afterwards to re-register the off-peak car as a private motor car.
[S 70/2023 wef 15/02/2023]
(8)  For the purposes of paragraph (7)(c), (d) and (e), the relevant additional registration fee shall be determined in accordance with the following formula:
where A
is the additional registration fee stipulated in Part II of the First Schedule to be payable in respect of the old vehicle under rule 7(1)(a) or (7);
B
is the rebate granted by the Registrar under rule 9A, 9B, 9C or 10 in respect of the old vehicle (applicable only if the old vehicle has been registered on or after 1st June 2004); and
C
is the conversion premium payable to the Registrar under rule 9B(9)(b) in respect of any application made to him under rule 9B(8) (applicable only if the old vehicle has been registered on or after 1st June 2004).
[S 263/2021 wef 01/01/2018]
(8A)  For the purposes of paragraph (7)(g), the relevant additional registration fee shall be determined in accordance with the following formula:
where A
is the additional registration fee stipulated in Part II of the First Schedule to be payable in respect of the old vehicle under rule 7(1)(a);
B
is the quota premium (excluding any applicable rebates) payable under rule 14(1) or (1A) of the Road Traffic (Motor Vehicles, Quota System) Rules in respect of the old vehicle;
C
is the rebate granted by the Registrar under rule 9A, 9B, 9C or 10 in respect of the old vehicle (applicable only if the old vehicle has been registered on or after 1st June 2004);
D
is the conversion premium payable to the Registrar under rule 33(6) to re-register an off-peak car as a private motor car (if applicable); and
E
is the conversion premium payable to the Registrar under rule 9B(9)(b) in respect of any application made to him under rule 9B(8) (applicable only if the old vehicle has been registered on or after 1st June 2004),
and the value of (17,000 − B) is 0 where B is more than 17,000.
[S 263/2021 wef 01/01/2018]
(9)  Subject to paragraphs (10) and (11), where the amount of the rebate granted under paragraph (4) exceeds the amount of fees payable under rules 6 and 7 and the quota premium payable under the Road Traffic (Motor Vehicles, Quota System) Rules for a certificate of entitlement in respect of the vehicle to be registered, the excess amount of the rebate is forfeited.
[S 764/2018 wef 26/11/2018]
(10)  A person who holds the benefit of any rebate granted under paragraph (4) may apply to the Registrar for the whole amount of the rebate to be divided into such smaller portions as the person may require and —
(a)to use each such portion for the registration of a separate vehicle; or
(b)to transfer any such portion to another person under paragraph (6).
[S 764/2018 wef 26/11/2018]
(11)  A person who holds the benefit of any rebate granted under paragraph (4) in respect of 2 or more old vehicles may apply to the Registrar for the benefits of such rebates to be used collectively for the registration of one or more vehicles.
[S 764/2018 wef 26/11/2018]
(12)  The Registrar may grant an application under paragraph (10) or (11) subject to such conditions as he thinks fit and shall, upon granting an application under paragraph (10), issue to the applicant a notice in respect of each portion into which the amount of the rebate has been divided.
(13)  The notices issued under paragraph (12) shall replace the notice referred to in paragraph (5).
(14)  A fee of $21.80 (inclusive of GST) shall be payable in respect of each portion into which the amount of the rebate is to be divided under paragraph (10).
[S 696/2017 wef 20/12/2017]
[S 970/2022 wef 19/12/2022]
[S 12/2024 wef 01/01/2024]
(15)  The following are the applicable circumstances relating to an old vehicle for the purpose of paragraph (4)(c)(iii):
(a)the old vehicle was reported to the police to be lost —
(i)on or after 1 April 1994, through theft and more than 3 months have passed after the date of that report; or
(ii)on or after 1 January 2005, through criminal breach of trust and more than one year has passed after the date of that report;
(b)at the time it was reported to the police as lost through theft, the old vehicle was insured under a policy of insurance effected on or after 1 April 1994;
(c)at the time it was reported lost to the police —
(i)if the old vehicle was a taxi that was not a specified Comfort taxi or a specified taxi — the old vehicle was not more than 8 years old;
(ii)if the old vehicle was a specified Comfort taxi — the old vehicle was not more than 8 years old or (if the old vehicle was more than 8 years old) the term of the certificate of entitlement that was renewed under rule 3 of the Road Traffic (Renewal of Certificates of Entitlement for Specified Taxis) Rules 2023 (G.N. No. S 272/2023) in respect of the old vehicle had not expired; or
(iii)if the old vehicle was a specified taxi, or a vehicle that was not a taxi — the old vehicle was not more than 10 years old;
[S 597/2023 wef 01/09/2023]
(d)the registered owner of the old vehicle abandons all rights to the old vehicle and gives the Registrar an undertaking in writing that, in the event the old vehicle is recovered after it is de-registered and a rebate has been granted under paragraph (4) in respect of it, the registered owner agrees —
(i)to return to the Government a sum equal to the amount of the rebate granted (even if the benefit of the rebate granted has been transferred to another); or
(ii)to destroy, export or otherwise remove permanently from all roads in Singapore, that old vehicle within 6 months after its recovery.
[S 764/2018 wef 26/11/2018]
(15A)  The following are the applicable circumstances relating to an old vehicle, for the purposes of paragraph (4)(c)(iv):
(a)the old vehicle was seized, on or after 1 January 2005, by any authority under any written law;
(b)at the time it was seized —
(i)if the old vehicle was a taxi that was not a specified Comfort taxi or a specified taxi — the old vehicle was not more than 8 years old;
(ii)if the old vehicle was a specified Comfort taxi — the old vehicle was not more than 8 years old or (if the old vehicle was more than 8 years old) the term of the certificate of entitlement that was renewed under rule 3 of the Road Traffic (Renewal of Certificates of Entitlement for Specified Taxis) Rules 2023 in respect of the old vehicle had not expired; or
(iii)if the old vehicle was a specified taxi, or a vehicle that was not a taxi — the old vehicle was not more than 10 years old;
[S 597/2023 wef 01/09/2023]
(c)the old vehicle is or is to be destroyed or exported, or taken permanently off the roads, in a manner approved by the Registrar after it is released from the seizure or is forfeited by or under written law.
[S 764/2018 wef 26/11/2018]
(16)  In paragraphs (15)(c) and (15A)(b) —
“certificate of entitlement” has the meaning given by rule 2(1) of the Road Traffic (Motor Vehicles, Quota System) Rules;
“specified Comfort taxi” means a taxi specified in the Schedule to the Road Traffic (Renewal of Certificates of Entitlement for Specified Taxis) Rules 2023;
“specified taxi” means a taxi that is —
(a)an electric car registered on or after 15 September 2022; or
(b)an electric car registered before 15 September 2022, where the term of the certificate of entitlement for the taxi has been extended under rule 24BA of the Road Traffic (Motor Vehicles, Quota System) Rules.
[S 597/2023 wef 01/09/2023]
(15B)  [Deleted by S 764/2018 wef 26/11/2018]
(17)  [Deleted by S 125/2006]
(18)  Where a vehicle —
(a)has been registered under these Rules after 1st January 1976 but before 1st November 1990, and a fee, computed in accordance with the preferential scale set out in Part V of the First Schedule was paid on the registration of the vehicle; or
(b)has been registered on or after 1st November 1990, and a rebate under this rule has been granted for the registration of the vehicle,
such vehicle may, upon payment of the amount required under paragraph (20) —
(i)on transfer of ownership of the vehicle, be reclassified as a business service passenger vehicle; or
(ii)on transfer of ownership of the vehicle from a firm or company referred to in paragraph (22)(b), (c), (d) or (e) to any other firm or company or any statutory board, society, club or association, remain as a business service passenger vehicle.
(19)  This rule shall not apply to —
(a)a business service passenger vehicle registered using a certificate of entitlement issued before 1st April 1998; or
(b)a private motor car transferred to a statutory board, company, firm, society, club or an association before 1st April 1998.
(20)  Where an additional registration fee would be payable under rule 7 if the vehicle were first registered under these Rules on the date of the transfer, the amount of the payment referred to in paragraph (18) shall be —
(a)in the case of a vehicle referred to in paragraph (18)(a), the difference between the amount payable under rule 7 and the amount payable in accordance with the preferential scale set out in Part V of the First Schedule at the date of the registration of the vehicle; or
(b)in the case of a vehicle referred to in paragraph (18)(b), the amount of the rebate granted under this rule for the registration of the vehicle.
(21)  For the purposes of paragraph (20)(a), the value of the vehicle shall be determined as at the date of its transfer by depreciating the value of the vehicle as determined by the Registrar under rule 7(3) on the date of its first registration under these Rules over 10 years, except that the value of a vehicle which is less than one year old at the date of its transfer shall be the same as that determined by the Registrar under rule 7(3) on the date of its first registration under these Rules.
(22)  Paragraph (18) shall not apply to a transfer of the ownership of a vehicle —
(a)in respect of which payment has been made under that paragraph on a previous transfer of the vehicle;
(b)to a firm or a company which repossesses such vehicle under the Hire‑Purchase Act (Cap. 125) for the purpose of selling the vehicle or letting it to a hirer under that Act;
(c)to a firm or a company which deals in secondhand motor vehicles and which buys the vehicle for the purpose of reselling it;
(d)to an insurer registered under the Insurance Act (Cap. 142) which takes over the vehicle from an insured under a policy of insurance; or
(e)to such other firm or company as the Minister may, from time to time, determine.
(23)  Where the old vehicle mentioned in paragraph (4)(a) is a motor vehicle that is —
(a)not a taxi and registered with a certificate of entitlement issued on or after 15 February 2023;
(b)a taxi and registered on or after 15 February 2023; or
(c)exempted from section 10A(1) of the Act and registered on or after 15 February 2023,
the amount of rebate that may be granted by the Registrar under paragraph (4) is —
(d)an amount calculated in accordance with paragraph (7)(c), (e) or (g), as the case may be; or
(e)$60,000,
whichever is the lower.
[S 70/2023 wef 15/02/2023]