Key Benefits:
Classes or descriptions of motor cars
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Rates of special tax half-yearly
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1.
Taxis
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$2,550
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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)
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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 —
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(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;
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(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;
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(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
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(d)
where the vehicle licence commences on or after 1st July 2008, in the Twelfth Schedule to those Rules.
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Classes or descriptions of motor cars
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Rates of special tax half-yearly
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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 —
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$0.625 per cubic centimetre of the vehicle’s cylinder capacity or $625, whichever is the higher.
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(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
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(b)
uses diesel as the source or one of the sources of power.
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Note:
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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.
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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.
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3.
Monthly special tax payable shall be computed on a pro-rata basis.
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4.
Annual special tax payable shall be double the half-yearly special tax.
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5.
Deleted by S 350/2010, wef 01/07/2010.
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LEGISLATIVE HISTORY
This Legislative History is provided for the convenience of users of the Customs (Motor Vehicles Special Tax) Regulations. It is not part of these Regulations.
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1.
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G. N. No. S 461/2007—Customs (Motor Vehicles Special Tax) Regulations 2007
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Date of commencement
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:
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1 September 2007
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2.
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G. N. No. S 193/2008—Customs (Motor Vehicles Special Tax) (Amendment) Regulations 2008
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Date of commencement
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:
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4 April 2008
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3.
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G. N. No. S 298/2008—Customs (Motor Vehicles Special Tax) (Amendment No. 2) Regulations 2008
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Date of commencement
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:
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1 July 2008
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4.
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G. N. No. S 75/2009—Customs (Motor Vehicles Special Tax) (Amendment) Regulations 2009
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Date of commencement
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:
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25 February 2009
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5.
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Date of operation
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:
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31 August 2009
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6.
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G. N. No. S 350/2010—Customs (Motor Vehicles Special Tax) (Amendment) Regulations 2010
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Date of commencement
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:
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1 July 2010
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7.
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G.N. No. S 343/2012—Customs (Motor Vehicles Special Tax) (Amendment) Regulations 2012
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Date of commencement
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:
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22 July 2012
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8.
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G.N. No. S 170/2014—Customs (Motor Vehicles Special Tax) (Amendment) Regulations 2014
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Date of commencement
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:
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12 March 2014
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