Vehicles exempted from tax under section 11(1)(a) of Act
3.  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:
(a)an ambulance;
(b)a motor vehicle used for fire-fighting purposes;
(c)a motor vehicle owned by the Government;
(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 normal vintage vehicle;
(k)a restricted vintage vehicle;
(l)a trailer;
(m)a mobile engineering plant;
(n)a motor tractor;
(o)a track laying vehicle;
(p)a mobile crane;
(q)a concrete pump.