

On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 19/05/2013.

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,
[S 467/2007 wef 01/09/2007]
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) Subject to this rule —
(a)
where a taxi (other than a replacement taxi) is registered before 1st September 2003 with a certificate of entitlement issued on or after 1st April 1998, and the owner of the taxi applies to the Authority to use or keep the taxi for 8 years, the owner may apply to the Registrar for a rebate on the additional quota premium payable under rule 24B of the Road Traffic (Motor Vehicles, Quota System) Rules (R 31) for the extension of the certificate of entitlement; and
(b)
where a replacement taxi is registered on or after 1st September 1998 but before 1st September 2003, and the owner of the taxi applies to the Authority to use or keep the taxi for 8 years, the owner may apply to the Registrar for a rebate on the additional levy payable under rule 24B of the Road Traffic (Motor Vehicles, Quota System) Rules for the restoration of the certificate of entitlement.
(3) In granting an application for a rebate under paragraph (1) or (2), the Registrar may impose such conditions as he thinks fit.
(4) The Registrar may, in his discretion, grant a rebate if he is satisfied that the applicant satisfies or undertakes to comply with all the following conditions:
(a)
the applicant 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 467/2007 wef 01/09/2007]
(b)
[Deleted by S 467/2007 wef 01/09/2007]
(c)
the old vehicle was or will be de-registered at any time on or after 31st December 1975 and —
(i)
it was or will be destroyed or exported; or
(ii)
the Registrar is satisfied that the old vehicle has been or will be taken off the roads permanently;
(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)
in the case of an application under paragraph (1), the vehicle in respect of which that the application is made will be registered in the name of the applicant within 12 months of the date of the de-registration of the old vehicle or within such further period as the Registrar may approve.
(h)
[Deleted by S 467/2007 wef 01/09/2007]
(5) Upon granting a rebate under paragraph (4), the Registrar shall issue to the applicant a notice setting out the amount of the rebate which has been granted.
(6) The Registrar may, in his discretion, upon application and the payment of a fee of $10 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.
(7) 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 thereafter been paid, 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;
[S 640/2011 wef 01/12/2011]
(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;
[S 640/2011 wef 01/12/2011]
(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, 9B or 9C when it was registered;
[S 640/2011 wef 01/12/2011]
(f)
as calculated in accordance with Part VIII of the First Schedule where the old vehicle is a taxi which has been registered on or after 1st October 2001 and which was granted a rebate under rule 9B or 9C when it was registered; or
[S 640/2011 wef 01/12/2011]
(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 or 9C); or
(ii)
a conversion premium under rule 33(6) has thereafter been paid to re-register the off-peak car as a private motor car.
[S 640/2011 wef 01/12/2011]
(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:
A-B+C | |
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) or (7); |
B | is the rebate granted by the Registrar under rule 9A, 9B or 9C 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 640/2011 wef 01/12/2011]
(8A) For the purposes of paragraph (7)(g), the relevant additional registration fee shall be determined in accordance with the following formula:
A – (17,000 –B) – C+D+E | |
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); |
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 (R 31) in respect of the old vehicle; |
C | is the rebate granted by the Registrar under rule 9A, 9B or 9C 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 640/2011 wef 01/12/2011]
(9) Subject to paragraphs (10) and (11), where the amount of the rebate granted under paragraph (4) in respect of —
(a)
an application under paragraph (1) exceeds the 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; or
(b)
an application under paragraph (2) exceeds —
(i)
the additional quota premium payable under rule 24B of the Road Traffic (Motor Vehicles, Quota System) Rules for the extension of the certificate of entitlement; or
(ii)
the additional levy payable under rule 24B of the Road Traffic (Motor Vehicles, Quota System) Rules for the restoration of the certificate of entitlement,
as the case may be,
the excess amount of the rebate shall be forfeited.
(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 applicant may require and —
(a)
to use each such portion for —
(i)
the registration of a separate vehicle; or
(ii)
the extension or restoration of a separate certificate of entitlement under rule 24B of the Road Traffic (Motor Vehicles, Quota System) Rules; or
(b)
to transfer any such portion to any other person under paragraph (6).
(11) A person who holds the benefits of the rebates which have been 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 —
(a)
the registration of one or more vehicles; or
(b)
the extension or restoration of one or more certificates of entitlement under rule 24B of the Road Traffic (Motor Vehicles, Quota System) Rules (R 31).
(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 $10.70 (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).
(15) Paragraph (4)(c)(ii), (e) and (g) shall not apply to an applicant —
(a)
who is the registered owner of an old vehicle which has been lost on or after 1st January 1976 but before 1st April 1994 and who has made his application not less than 3 months after 1st April 1994;
(b)
who is the registered owner of an old vehicle which has been insured under a policy of insurance effected before 1st April 1994 and which has been lost on or after 1st April 1994 for a period of not less than 3 months at the time the application is made; or
(c)
who is the registered owner of an old vehicle where —
(i)
the vehicle has been insured under a policy of insurance effected on or after 1st April 1994;
(ii)
the vehicle has been reported to the police, on or after that date, to be lost through theft; and
(iii)
at the time of the application, a period of more than 3 months has lapsed since the date of such report,
[S 813/2004 wef 01/01/2005]
if —
(i)
in the case only of an old vehicle —
(A)
which has been lost before 1st April 1994, the old vehicle has not been insured under a policy of insurance which covers theft; or
(B)
which has been insured under a policy of insurance effected before 1st April 1994 and which has been lost after 1st April 1994, the policy of insurance does not cover theft;
(ii)
in the case of an old vehicle —
(A)
which is not a taxi, it was not more than 10 years old at the time it was reported lost; or
(B)
which is a taxi, it was not more than 8 years old at the time it was reported lost;
[S 813/2004 wef 01/01/2005]
(iii)
the vehicle in respect of which the application is made will be registered in the name of the applicant within 12 months of the Registrar’s approval under paragraph (4) or within such further period as the Registrar may approve;
(iv)
the applicant undertakes to abandon free of all expenses the old vehicle to the Government, or scrap or export it, or take it permanently off the roads in a manner approved by the Registrar, within 6 months of its recovery, if it is subsequently recovered; and
(v)
the applicant undertakes to pay to the Government a sum equal to the amount of the rebate granted under this rule for the registration of the vehicle in respect of which the application is made if he fails to comply with sub-paragraph (iv).
(15A) Paragraph (4)(c)(ii), (e), and (g) shall not apply to an applicant who is the registered owner of an old vehicle where —
(a)
the old vehicle has been reported to the police, on or after 1st January 2005, to be lost on or after that date through criminal breach of trust; and
(b)
at the time of the application, a period of more than one year has lapsed since the date of such report,
if —
(i)
in the case of an old vehicle —
(A)
which is not a taxi, it was not more than 10 years old at the time it was reported lost; or
(B)
which is a taxi, it was not more than 8 years old at the time it was reported lost;
(ii)
the vehicle in respect of which the application is made will be registered in the name of the applicant within 12 months of the Registrar’s approval under paragraph (4) or within such further period as the Registrar may approve;
(iii)
the applicant undertakes to abandon free of all expenses the old vehicle to the Government, or scrap or export it, or take it permanently off the roads in a manner approved by the Registrar, within 6 months of its recovery, if it is subsequently recovered; and
(iv)
the applicant undertakes to pay to the Government a sum equal to the amount of the rebate granted under this rule for the registration of the vehicle in respect of which the application is made if he fails to comply with sub-paragraph (iii).
[S 813/2004 wef 01/01/2005]
(15B) Paragraph (4)(c)(ii), (e), and (g) shall not apply to an applicant who is the registered owner of an old vehicle which is seized, on or after 1st January 2005, by any authority under any written law where —
(a)
the vehicle —
(i)
has been scrapped or exported, or taken permanently off the roads in a manner approved by the Registrar, upon its release by the authority within such time as the Registrar may, in any particular case, permit; or
(ii)
has been forfeited to the Government or the authority pursuant to an order of court and the Registrar is satisfied that it will be scrapped or exported, or taken permanently off the roads in a manner approved by the Registrar, after its forfeiture;
(b)
in the case of an old vehicle —
(i)
which is not a taxi, it was not more than 10 years old at the time it was seized; or
(ii)
which is a taxi, it was not more than 8 years old at the time it was seized; and
(c)
the vehicle in respect of which the application is made will be registered in the name of the applicant within 12 months of the Registrar’s approval under paragraph (4) or within such further period as the Registrar may approve.
[S 813/2004 wef 01/01/2005]
(16) [Deleted by S 356/2010 wef 01/07/2010]
(17) [Deleted by S 125/2006 wef 27/02/2006]
(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, association or club, 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, association or club 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 re-possesses 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;
[S 610/2007 wef 01/12/2007]
(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.








