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 and registered before 1 April 2019;
[S 254/2019 wef 01/04/2019]
(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);