Tax Concessions

¹ An upfront rebate of up to $17,000 on the Quota Premium (QP) for the Certificate of Entitlement (COE) and the Additional Registration Fee (ARF). The rebate is first offset against the COE premium payable, and any excess is then offset against the ARF payable. If the sum of COE QP and ARF is less than the rebate of $17,000, only a rebate up to the sum of COE QP and ARF will be granted.

For example, if the COE QP and ARF payable to register an OPC are $6,200 and $10,000 respectively, the upfront rebate to be granted to the owner will be $16,200 (i.e. COE QP of $6,200 plus ARF payable of $10,000), and not $17,000.

² The additional PARF rebate is calculated based on $2,200 per year for the period that the car remained as a converted OPC under the OPC scheme (in months and days).

³ An OPC cash rebate of up to $1,100 for every 6 months the car is registered as a revised OPC will be granted to the registered owner who converted his car into the revised OPC scheme, until the car reaches 10 years old. The car must be kept as an OPC under the revised OPC scheme for at least 6 months after its conversion, except in cases of deregistration or when the OPC under the revised OPC scheme reaches the age of 10 years, to enjoy the cash rebate. No OPC cash rebate will be given for the period when the car is laid-up.

The quantum of the OPC cash rebate amount is calculated in accordance with the amount of upfront rebate that a car would have enjoyed if the car was registered as an OPC. Hence, if the sum of the COE QP and ARF payable is less than $17,000, the cash rebates will be pro-rated accordingly. For example, if a converted revised OPC had been registered as an OPC and was only able to enjoy an OPC upfront rebate of $12,000, instead of the full $17,000, the OPC cash rebate to be granted every 6 months would be pro-rated to $776 (i.e. $12,000/$17,000 x $1,100).

^# A one-time payment of the accumulated additional PARF rebate is granted at point of conversion of the car to the revised OPC scheme. This one-time cash payment will be used to offset the $100 administrative fee, as well as any road tax and radio licence fee payable, and any balance will be refunded to the registered owner.

Non-Restricted Hours

You do not need to buy an Electronic Day Licence (e-Day Licence) if the OPC (refers to cars registered under the OPC scheme or revised OPC scheme) is driven on Sundays, public holidays and during the following non-restricted hours:

Electronic Day Licence For Use During The Restricted Hours

If you wish to use your OPC during the restricted hours, you will need to buy an e-Day Licence at $20 each.

You can buy the e-Day Licence for your OPC up to 2 weeks in advance of the usage date. Alternatively, you can buy the e-Day Licence after you have used the OPC, as long as you do so by 2359 hours on the next day.

You can also buy an e-Day Licence without specifying the usage date (i.e. prepaid undated e-Day Licence). However, a prepaid undated e-Day Licence is not valid for use until you have entered its usage date.

Buying Your e-Day Licence

When buying an e-Day Licence, please have the following information on hand:

• The OPC/WEC registration number; and
• The registered vehicle owner’s ID type (e.g. NRIC for Singaporeans, Singapore Permanent Residents and Malaysians) and the ID number.

Service Channels to Buy e-Day Licences

	Payment mode: Internet banking through eNETS Debit (Citibank/DBS/UOB) Service is available at www.onemotoring.com.sg1 between 6am and midnight daily Select Buy e-Day Licence (Under "LTA e-Services" tab) Or Login to LTA e-Services using SingPass, EASY or User ID & Password Select Licensing > e-Day Licence > Buy for my vehicle
	Payment mode: ATM card (from participating banks) Service is available between 6am and midnight daily Select Government > LTA > Buy e-Day Licence
	Payment mode: Credit/Debit Card (Mastercard/Visa) MobileP@y Service is available between 6am and midnight daily Perform a one-time registration at www.mobilepay.sg with your credit/debit card information. LTA will then send the vehicle owner a one-time service activation code within 7 days. You will need to activate the service at the same website using the code within 14 days from the registration date. Buy a dated e-Day Licence by sending an SMS LTA<space>EDAY<space>BUY<space>DDMMYY to 74729 e.g. LTA EDAY BUY 011209. You will need to answer an IVR call (sent from a private number) to enter your MobileP@y PIN and CVV2/CVC2 number of your credit/debit card (found at the back of the credit/debit card) to authorise the transaction and payment respectively.
	Payment mode: Cash, NETS ATM Card or NETS CashCard Please visit www.singpost.com.sg for the locations and operating hours of SingPost outlets
	Payment mode: Cash, NETS ATM Card or NETS CashCard 336 River Valley Road, #01-00, AA Centre (Tel: 6333-8811) or 2 Kung Chong Road (Tel: 6333-8811) or 5 Stadium Walk, #02-11 Leisure Park Kallang (Tel: 6344 7088). Please visit www.aas.com.sg for the operating hours.

¹ Please access LTA e-Services on www.onemotoring.com.sg using Internet Explorer 5.5 and above, allow this website in the pop-up blocker setting, and install the latest J2SE Runtime Environment version 1.6.17 onto your computer.

Other e-Day Licence Transactions
You can change the usage date or enter the date for a prepaid undated licence, or cancel the licence through any of the channels listed below. For application submitted at a SingPost outlet or AAS office, please complete an application form and submit it with your original ID document. You may download a copy of the application form here.

Service Channels for Other e-Day Licence Transactions

Service	Channels
Entering a Usage Date An e-Day Licence needs to have a usage date for it to be valid. If you have a prepaid undated e-Day Licence, or if you have a free e-Day Licence for WEC, you need to key in the date of usage before 2359 hours on the next day after you have used the car.	ONE.MOTORING portal – www.onemotoring.com.sg (Login to LTA e-Services using SingPass, EASY or User ID & Password) MobileP@y Service SMS LTA<space>EDAY<space>ENTER <space>DDMMYY to 74729 e.g. LTA EDAY ENTER 160310 after registering and activating the service at www.mobilepay.sg SingPost outlets Automobile Association of Singapore (AAS) offices
Changing your Usage Date If you wish to change the usage date on your e-Day Licence, that change must be done before 7am on the date stated on the licence. You will not be able to change the usage date after 7am.	ONE.MOTORING portal – www.onemotoring.com.sg (Login to LTA e-Services using SingPass, EASY or User ID & Password) MobileP@y Service SMS LTA<space>EDAY<space> CHANGE<space>DDMMYY<space>TO <space> DDMMYY or LTA<space>EDAY <space> CHANGE<space>DDMMYY<space> TO<space>UNDATED to 74729 e.g. LTA EDAY CHANGE 010310 TO 020310 or LTA EDAY CHANGE 010310 TO UNDATED after registering and activating the service at www.mobilepay.sg SingPost outlets Automobile Association of Singapore (AAS) offices
Cancelling an e-Day Licence Bought Previously Any cancellation of an e-Day Licence must be done before 7am on the specified usage date. Otherwise, it will be deemed that your e-Day Licence was used on the date stated.	ONE.MOTORING portal – www.onemotoring.com.sg (Login to LTA e-Services using SingPass, EASY or User ID & Password) MobileP@y Service SMS LTA<space>EDAY<space> CANCEL<space>DDMMYY or LTA<space>EDAY<space>CANCEL <space>UNDATED to 74729 e.g. LTA EDAY CANCEL 010310 or LTA EDAY CANCEL UNDATED after registering and activating the service at www.mobilepay.sg SingPost outlets Automobile Association of Singapore (AAS) offices
Enquiries on e-Day Licences You can enquire on the number of e-Day Licence(s) bought under your vehicle and their usage date(s), if applicable.	ONE.MOTORING portal - www.onemotoring.com.sg MobileP@y Service SMS LTA<space>EDAY<space>ENQ to 74729 e.g. LTA EDAY ENQ after registering and activating the service at www.mobilepay.sg AXS Stations LTA Hotline: 1800-CALL LTA (1800-2255 582)

e-Day Licence Service Channels – A Summary

Unused Paper Day Licences

Between 26 October 2009 and 31 May 2010, OPC/WEC owners can return any unused paper day licences that are not torn, tampered, defaced or invalidated to any SingPost outlet or to LTA’s office located at 10 Sin Ming Drive to:

        a. Apply for a refund (applicable to the $20 paper day licences only); or

        b. Convert the paper licences to e-Day Licences (applicable to both the free             paper day licences for WEC and the $20 paper day licences).

Please click here for a copy of the application form for the refund of $20 paper day licences or for conversion of the paper day licences to e-Day Licences.

Penalty for driving an OPC or a WEC without a valid e-Day Licence

It is a serious offence to use an OPC or a WEC on the roads during the restricted hours without a valid licence. This includes the use of the OPC/WEC with an undated e-Day Licence where the owner/driver had failed to enter the usage date for the e-Day Licence by 2359 hours on the next day after the OPC/WEC was used. The driver or registered owner of the OPC/WEC who causes or permits the vehicle to be driven during the restricted hours without a valid e-Day Licence shall be guilty of an offence and shall on conviction be punished with a fine of not exceeding $5,000, and in the case of second or subsequent conviction, a fine of not exceeding $10,000.

OPC Vehicle Registration Number Plates

The vehicle registration number plates for an OPC have a red background with white letters and figures. The front number plate must be mounted to a metal bracket and the bracket must in turn be welded onto the vehicle chassis or floorboard. The welding may be carried out by any workshop but must be inspected and approved by any of the LTA-authorised vehicle inspection centres.

Seals shall be applied to both the front and rear vehicle registration number plates. The sealing of the vehicle registration number plates can be carried out at any of the LTA-authorised vehicle inspection centres. Upon sealing of the number plates, the LTA-authorised vehicle inspection centre will issue an inspection certificate to the OPC owner.

You may wish to check with the motor workshops on the costs involved and the expected completion time for installation of the number plate prior to the application for conversion of your vehicle scheme. Please click here for the technical requirements of OPC registration number plate. For a (non-exhaustive) list of some workshops offering such installation services, please click here.

OPC owners must seek prior approval from LTA to remove the number plate(s) for repair or other works on their cars or if there is a change in the vehicle registration number (e.g. retention / replacement of registration number). Please click here for a copy of the application form for the breaking and resealing of weekend / Off-Peak Car number plate.

Please note that an OPC is required to undergo and pass an annual vehicle registration number plate seal inspection at any LTA-authorised vehicle inspection centre prior to the renewal of road tax.

Comparison Table For Cars Registered Under The Normal, OPC And Revised OPC Schemes

How Do I Register My New Car Under The Revised OPC Scheme?

Step 1
Secure a COE under one of the following vehicle categories:-

Step 2 (Optional)
Bid for a car registration number.

Step 3
Register your car with the Land Transport Authority (LTA) at 10 Sin Ming Drive Singapore 575701. Usually, motor car dealers will register the car for you. Please remember to tell your car dealer that you wish to register your car under the revised OPC scheme and if you have bid for a registration number for the car.

Step 4
Your car dealer will arrange to have the OPC number plate sealed at any of the authorised inspection centres. The background colour of your number plate will be red with white letterings to distinguish it from a normal car.

LTA will send a notification letter together with the vehicle’s road tax disc to the registered address of the vehicle owner.

How Do I Convert My Normal Car / OPC To The Revised OPC Scheme?

Click here to enquire the total conversion fees and new 12-month road tax payable under the revised OPC scheme. Interested car owners can apply to convert to the revised OPC scheme via the following channels:

Car Types	Channels/ Requirements for Conversion to Revised OPC Scheme
Normal Cars	LTA office at 10 Sin Ming Drive. Operating hours: 8am to 4.30pm (Mondays to Fridays), 8am to 12 noon (Saturdays) Requirements (i)   Payment of $100 administrative fee (ii)  Payment of one-year road tax and radio licence fee (iii) Insurance coverage for the new road tax period (iv) Inspection certificate (if applicable) Documents to be submitted Duly completed Application Form R10 (Application for Conversion of Off-Peak Car (OPC) / Weekend Car (WEC) / Normal Car) Original road tax disc of the car; Original periodic inspection certificate (if applicable); Original certificate for motor insurance, covering the full period of road tax; Original NRIC (for Singaporean, Singapore Permanent Resident and Malaysian) or passport (for foreigner other than Malaysian) of the individual owner. If the owner is a company or a business, the original ACRA printout valid up to 14 days from the date of issue and the original NRIC (for Singaporean, Singapore Permanent Resident and Malaysian) or passport (for foreigner other than Malaysian) of the authorised person from the company or business must be produced; and Original NRIC (for Singaporean, Singapore Permanent Resident and Malaysian) or passport (for foreigner other than Malaysian) of the authorised representative if the registered vehicle owner/authorised person is not present at the time of application. Upon successful conversion to the revised OPC scheme, vehicle owners will enjoy 6-monthly cash rebate of up to $1,100, until the car reaches 10 years old or is deregistered before it reaches 10 years old. The owner must keep the car registered as an OPC under the revised OPC scheme for at least 6 months after conversion, except in cases of deregistration or when the OPC reaches the age of 10 years, to enjoy the cash rebate. No cash rebate will be given for the period when the car is laid-up. A new road tax disc, to differentiate the car as an OPC, will be issued to the vehicle owner upon approval. Please display the disc on the vehicle windscreen. The vehicle owner will also be given 3 calendar days from the conversion date to change the vehicle number plates to that of an OPC and to seal them at any LTA-authorised inspection centre.
OPCs on existing OPC scheme i.e. Existing OPC/WEC owners who had enjoyed the upfront rebate of up to $17,000 upon registration; or are not PARF-eligible	AXS stations www.onemotoring.com.sg Conversion to the revised OPC scheme can be done between 6am and midnight daily Requirements (i)  Payment of $100 administrative fee (ii) Payment of applicable road tax top-up under the      revised OPC scheme (in exchange for the extended      hours of usage)
OPCs on existing OPC scheme who are eligible for the one-time cash payment of accumulated additional PARF rebates at conversion to the revised OPC scheme i.e. Normal cars which have been converted to OPCs under the existing OPC scheme, and would only receive the additional PARF rebate at deregistration provided they are still PARF-eligible.	www.onemotoring.com.sg (requires login to vehicle owner’s e-Services@ONE.MOTORING account) LTA office at 10 Sin Ming Drive. Operating hours: 8am to 4.30pm (Mondays to Fridays), 8am to 12 noon (Saturdays) Requirements (i)  Payment of $100 administrative fee (ii) Payment of applicable road tax top-up under      the revised OPC scheme (in exchange for the      extended hours of usage) Upon successful conversion to the revised OPC scheme, vehicle owners will enjoy 6-monthly cash rebate of up to $1,100 until the car reaches 10 years old or is deregistered. The owner must keep the car registered as an OPC under the revised OPC scheme for at least 6 months after conversion, except in cases of deregistration or when the OPC reaches the age of 10 years, to enjoy the cash rebate. No cash rebate will be given for the period when the car is laid-up. Note Secured login is necessary to facilitate the one-time payment of the pre-accumulated lump sum additional PARF rebate. This one-time cash payment will be used to offset the $100 administrative fee, as well as any road tax and radio licence fee payable at the point of conversion, and any balance will be refunded to the registered owner upon successful conversion.

Note:
Once the OPC is converted to the revised OPC scheme, it cannot be converted back to the OPC scheme.

How Do I Convert My OPC / Revised OPC To A Normal Car?

Step 1
Submit the following to the LTA:-

• Duly completed Application Form R10 (Application for Conversion of Off-Peak Car (OPC) / Weekend Car (WEC) / Normal Car)
  


• Original road tax disc of the car;
  


• Original periodic inspection certificate (if applicable);
  


• Original certificate for motor insurance, covering the full period of road tax;
  


• Original NRIC (for Singaporean, Singapore Permanent Resident and Malaysian) or passport (for foreigner other than Malaysian) of the individual owner. If the owner is a company or a business, the original ACRA printout valid up to 14 days from the date of issue and the original NRIC (for Singaporean, Singapore Permanent Resident and Malaysian) or passport (for foreigner other than Malaysian) of the authorised person from the company or business must be produced;
  


• Original NRIC (for Singaporean, Singapore Permanent Resident and Malaysian) or passport (for foreigner other than Malaysian) of the authorised representative if the registered vehicle owner/authorised person is not present at the time of application; and
  


• Payment for the fees and taxes are listed below:
  i)   Administrative fee of $100;
  ii)  New road tax payable under the Normal Car scheme; and
  iii) Top-up fee for the ‘unused upfront rebate’ as follows (if applicable); and

Upfront rebate of up to $17,000	X	( 120 months - number of months & days registered as an OPC at time of conversion )
120 months

See Example 1

Step 2
Change the vehicle registration number plates to that of a normal car within 3 calendar days from the date of conversion. Failure to change the number plates constitutes an offence under the Road Traffic Act.

Preferential Additional Registration Fee (PARF) Benefit Of An OPC

A. For Cars Originally Registered As OPCs

If you scrap or export your OPC before it reaches 10 years old, you can apply for the PARF benefit; if eligible.

Click here for more information on PARF/COE Rebates.

B. For Normal Cars Converted To The OPC Scheme Before 25 January 2010

On top of the PARF benefit, you may also be given an additional PARF benefit, which is computed as follows:-

Lifespan as Converted OPC (in months & days) x ($2,200/12)

See Example 2
Subject to PARF-eligibility of the OPC, this additional PARF benefit will be paid out only upon deregistration of the OPC.

C. For Normal Cars Converted To OPCs Under The Revised OPC Scheme On And After 25 January 2010

On top of the PARF benefit, you may be granted a cash rebate of up to $1,100 for every 6 months’ of registration as an OPC under the revised OPC scheme, until the car reaches 10 years old. The car must be kept as an OPC under the revised OPC scheme for at least 6 months after its conversion, except in cases of deregistration or when the OPC reaches the age of 10 years, to enjoy the cash rebate. The 6-monthly cash rebate will be computed as follows:-

where:

QP (Bid Cat)	is the actual Quota Premium paid at registration
Actual Green Rebate	is the actual green rebate utilised at registration (if applicable)

^* Amount capped at $17,000

Note: The above formula applies only for a full 6-month cash rebate period. Adjustments will be made for any pro-rated cash rebate period, e.g. due to lay-up, deregistration, etc.

No OPC cash rebate will be given for the period when the car is laid-up.

D. For Normal Cars Converted To OPCs Before 25 January 2010 And Subsequently Converted To The Revised OPC Scheme

Subject to PARF-eligibility of the OPC, if you opt into the revised OPC scheme, you will enjoy a one-time payment of the accumulated additional PARF rebate, which is computed as follows:-

Lifespan as Converted OPC Under The OPC Scheme (in months & days) x ($2,200/12)
See Example 2

In addition to the one-time payment of the accumulated additional PARF rebate, you may be granted a cash rebate of up to $1,100 for every 6 months’ of registration as an OPC under the revised OPC scheme, until the car reaches 10 years old. The car must be kept as an OPC under the revised OPC scheme for at least 6 months after its conversion, except in cases of deregistration or when the car reaches the age of 10 years, to enjoy the cash rebate. The 6-monthly cash rebate will be computed as follows:-

where:

QP (Bid Cat)	is the actual Quota Premium paid at registration
Actual Green Rebate	is the actual green rebate utilised at registration (if applicable)

^* Amount capped at $17,000

Note: The above formula applies only for a full 6-month cash rebate period. Adjustments will be made for any pro-rated cash rebate period, e.g. due to lay-up, deregistration, etc.

No OPC cash rebate will be given for the period when the car is laid-up.

COE Rebate For An OPC

A. For OPC Deregistered After 2 Years Of Registration

If an OPC is deregistered before its COE expires, the registered owner may be granted a rebate on the Quota Premium (QP) which he had paid (i.e. less the OPC upfront rebate of up to $17,000), pro-rated to the number of months and days remaining on his vehicle’s COE.

The rebate for a vehicle registered using an “Open” Category COE will be based on the net (i.e. less the OPC upfront rebate) QP paid for the “Open” Category or its corresponding category from the same COE tender exercise, whichever is lower.

B. For OPC Deregistered Within 2 Years Of Registration For Purpose Of Export

The COE rebate will be capped at 80% of the net (i.e. less the OPC upfront rebate) QP paid at registration. If the vehicle was registered using an “Open” Category COE, the COE rebate will also be capped at 80% of the net (i.e. less the OPC upfront rebate) QP paid for the “Open” Category or its corresponding category from the same COE tender exercise, whichever is lower.

How Do I Renew The COE Of My OPC?

To renew the COE of your OPC, pay the Prevailing Quota Premium of the appropriate normal car category. Your vehicle will remain as an OPC after COE renewal.

However, if the current COE was previously renewed for 5 years, it cannot be renewed further. The OPC has to be deregistered at the end of the 5-year COE.