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330 PDFTitle:MOTOR VEHICLES (FIRST REGISTRATION TAX) ORDINANCEGazette Number:L.N. 33 of 2011; 11/2011
Schedule:Heading:SCHEDULEVersion Date:23/02/2011

[section 4E]
CLASSES OF MOTOR VEHICLES AND RATE OF TAX

Item
Class of motor vehicle
Rate of tax
%
1.Private cars-
(a) on the first $150000 ....................................................................
40
(b) on the next $150000 ....................................................................
75
(c) on the next $200000 ....................................................................
100
(d) on the remainder ........................................................................
115
(Amended L.N. 33 of 2011 and 11 of 2011 s. 3)
2.Taxis .................................................................................................
3.7
3.Public light buses and private light buses ..............................................
3.7
4.Public buses, except buses which are to be used solely in connection with operating a public bus service- (Amended 11 of 2007 s. 36)
(a) under the Public Bus Services Ordinance (Cap 230);
(b) under the Kowloon-Canton Railway Corporation Ordinance (Cap 372) within the North-west Transit Service Area within the meaning of section 2(1) of that Ordinance; or
(c) by the MTR Corporation Limited within the North-west Transit Service Area referred to in paragraph (b) during the Concession Period within the meaning of section 2(1) of the Mass Transit Railway Ordinance (Cap 556) (Amended 11 of 2007 s. 36) ..................................................................................
3.7
5.Private buses, except buses which are to be used solely in connection with the training of drivers for the purposes of operating a public bus service- (Amended 11 of 2007 s. 36)
(a) under the Public Bus Services Ordinance (Cap 230);
(b) under the Kowloon-Canton Railway Corporation Ordinance (Cap 372) within the North-west Transit Service Area referred to in item 4(b); or
(c) by the MTR Corporation Limited within the North-west Transit Service Area referred to in item 4(b) during the Concession Period referred to in item 4(c) (Amended 11 of 2007 s. 36) .............................................................................
3.7
6.Motor cycles .....................................................................................
35
7.Motor tricycles ..................................................................................
35
8.(a) Goods vehicles, other than van-type light goods vehicles ................
15
(b) Van-type light goods vehicle not exceeding 1.9 tonnes permitted gross vehicle weight-
      (i) on the first $150000 ............................................................
35
      (ii) on the next $150000 ............................................................
65
      (iii) on the remainder .................................................................
85
(c) Van-type light goods vehicle exceeding 1.9 tonnes permitted gross vehicle weight ...............................................................................................
17
9.Special purpose vehicles .....................................................................
3.7
(Schedule replaced L.N. 59 of 2003 and 22 of 2003 s. 11)