Exemption from tax on certain descriptions of vehicles
14. No tax shall be chargeable under this Act in respect of vehicles of the following descriptions:
- (a) fire engines;
- (b) vehicles used solely for the purpose of a fire-fighting service;
- (c) ambulances;
- (d) road rollers;
- (e) vehicles used exclusively on roads which are not repairable at the public expense;
- (f) vehicles used solely for industry, mining and agriculture and not intended to be used on any road repairable at the public expense;
- (g) invalid carriages; and
- (h) bicycles.
"repairable at the public expense"
ReplyDeleteThat's the main idea behind tax. Even if they want to tax bicycle, the amount of damage caused by bicycle is so negligible that it is a waste of money and efforts to collect the tax, which typically is based on cc, weight, etc.