Motoring Matters - Vehicle Ownership

Registration Fee (RF)	$140
Additional Registration Fee (ARF)	110% of OMV¹100% of OMV²
Certificate of Entitlement (COE)	Bid in Categories A, B or E
Excise Duty	20% of OMV
Life Span	No Statutory Life Span Except Tuition Cars – 10 years*

¹For electric, hybrid or natural-gas cars registered with COEs obtained from March 2004 to February 2008 tender exercises.
²For electric, hybrid or natural-gas cars registered with COEs obtained from March 2008 tender exercises and onwards.
* For tuition cars registered in the name of non-individuals using COEs obtained from March 1998 tender exercises and onwards.

New cars using CNG, Bi-fuel (CNG/Petrol), Hybrid or Electric propellant registered between 1 October 2006 and 31 December 2011 are eligible for ARF rebate of 40% of OMV under the Green Vehicle Rebate Scheme.

Age of Vehicle at De-registration	Graduated PARF Rebate (For cars registered with COEs obtained before May 2002 tender exercise)	PARF Rebate (For cars registered with COE obtained from May 2002 tender exercise and onwards)
Not exceeding 5 years	130% of OMV	75% of ARF paid
Above 5 years but not exceeding 6 years	120% of OMV	70% of ARF paid
Above 6 years but not exceeding 7 years	110% of OMV	65% of ARF paid
Above 7 years but not exceeding 8 years	100% of OMV	60% of ARF paid
Above 8 years but not exceeding 9 years	90% of OMV	55% of ARF paid
Above 9 years but not exceeding 10 years	80% of OMV	50% of ARF paid
Above 10 Years	Nil	Nil

Determine your car's engine capacity.
Use the formula to calculate your road tax.

Natural-Gas Cars

Engine Capacity (EC) in cc	6-Monthly Road Tax Formula (From 1 September 2007 to 30 June 2008)	6-Monthly Road Tax Formula (From 1 July 2008)
EC £ 600	$200 x 0.92	$200 x 0.782
600< EC £ 1,000	[$200 + 0.125(EC – 600)] x 0.92	[$200 + 0.125(EC – 600)] x 0.782
1,000< EC £ 1,600	[$250 + 0.375(EC – 1,000)] x 0.92	[$250 + 0.375(EC – 1,000)] x 0.782
1,600 < EC £ 3,000	[$475 + 0.75(EC – 1,600)] x 0.92	[$475 + 0.75(EC – 1,600)] x 0.782
EC > 3,000	[$1,525 + 1(EC – 3,000)] x 0.92	[$1,525 + 1(EC – 3,000)] x 0.782

Special tax is payable in addition to road tax. CNG & Bi-fuel (CNG/Petrol) cars are currently exempted from special tax payment until 31 December 2011. From 1 January 2012, CNG & Bi-fuel (CNG/Petrol) cars will not be subjected to special tax.

The road tax of an electric car is based on the maximum motor power rating as specified by its manufacturer. It will be determined from the correlation table below.

A hybrid car has both conventional gasoline engine and electric motor. Thus, the road tax payable is the higher of the two i.e. based either on the engine capacity or the maximum motor power rating.

The correlation table was established by:

Examining the relationship between the engine capacity and the maximum motor power ratings of existing conventional cars; and
Equating the engine capacities of conventional cars with the maximum motor power ratings of electric cars taking into consideration the differences in engine and motor power output characteristics and transmission efficiency.

6-Monthly Road Tax Formula (From 1 September 2007 to 30 June 2008)		6-Monthly Road Tax Formula (From 1 July 2008)
Power Rating, PR (kW)	Road Tax	Power Rating, PR (kW)	Road Tax
PR £ 7.5	$200 x 0.92	PR £ 7.5	$200 x 0.782
7.5 < PR £ 27.5	[$200 + 2.5(PR-7.5)] x 0.92	7.5 < PR £ 32.5	[$200 + 2 (PR-7.5)] x 0.782
27.5 < PR £ 57.5	[$250 + 7.5(PR-27.5)] x 0.92	32.5 < PR £ 70	[$250 + 6(PR-32.5)] x 0.782
57.5 < PR £ 127.5	[$475 + 15(PR-57.5)] x 0.92	70 < PR £ 157.5	[$475+ 12(PR-70)] x 0.782
PR > 127.5	[$1,525 + 20(PR-127.5)] x 0.92	PR > 157.5	[$1,525 + 16 (PR- 157.5)] x 0.782

Special tax is not applicable to Electric or Hybrid cars.

Example :

If a car’s engine capacity is 1,490cc and has a maximum motor power rating of 33kW, the road tax from 1 July 2008 will be as follows:

Computation based on engine capacity

Road Tax	= [$250 + 0.375 (1,490 – 1,000)] x 0.782
	= [$250 + 0.375 (490)] x 0.782
	= [$250 + 183.75] x 0.782
	= $433.75 x 0.782
	= $340

Computation based on maximum motor power rating

Road Tax	= [$250 + 6(33 – 32.5)] x 0.782
	= [$250 + 6(0.5)] x 0.782
	= [$250 + 3] x 0.782
	= $253 x 0.782
	= $198

Therefore the road tax for an electric car is $198 (for 6 months) or $396 (for 12 months)
The road tax for a hybrid car is $340 (for 6 months) or $680 (for 12 months)

Age of Vehicle	Annual Road Tax Surcharge
More than 10 years	10%
More than 11 years	20%
More than 12 years	30%
More than 13 years	40%
More than 14 years	50%

Last Updated on 23/02/2009