MOTOR VEHICLES (FIRST REGISTRATION TAX) ORDINANCE

MOTOR VEHICLES (FIRST REGISTRATION TAX) ORDINANCE

LAWS OF HONG KONG

MOTOR VEHICLES (FIRST REGISTRATION

TAX) ORDINANCE

CHAPTER 330





CHAPTER 330

MOTOR VEHICLES (FIRST REGISTRATION TAX)

To impose a tax to be paid on the first registration of certain motor vehicles and to
provide for matters connected with the purpose aforesaid.

[23 June 1961]

Originally 24 of 1961-13 of 1967,30 of 1967, L.N. 40 of 1974,31 of 1974, L.N. 263 of 1975, 11 of
1976, L.N. 49 of 1978, 42 of 1978, L.N. 65 of 1979, 30 of 1979, 79 of 1979, 31 of 1982 75

1982, 23 of 1983, 31 of 1986, 56 of 1986, 78 of 1988, 80 of 1988, 89 of 1988, R. Ed.
1988,

1 . Short title

This Ordinance may be cited as the Motor Vehicles (First Registration

Tax) Ordinance.

2. Interpretation

In this Ordinance unless the context otherwise requires

'bus' means a motor vehicle constructed or adapted for the carriage of more than 16
passengers and their personal effects; (Replaced 23 of 1983 s. 2. Amended 89
of 1988 s. 4)

'Commissioner' means the Commissioner for Transport; (Added 13 of 1967 s. 2.
Amended 30 of 1967 Schedule)

'driver operated village vehicle' means a motor vehicle having an overall length not
exceeding 3.2 m and an overall width not exceeding 1.2 m constructed or
adapted primarily for the carriage of goods on roads in rural areas or areas
inaccessible or closed to other motor vehicles, in addition to the carriage of a
driver only; (Added 31 of 1986 s. 8)

'first registration' means first registration in accordance with the provisions of the
Road Traffic Ordinance (Cap. 374); (Amended 79 of 1979 s. 2)

'golf cart' means a motor vehicle having an overall length not exceeding 3.2 m and
an overall width not exceeding 1.2 m constructed or intended for use for the
carriage of passengers on golf courses, in addition to the carriage of a driver;
(Added 80 of 1988 s. 17)

'goods vehicle' means a motor vehicle which is constructed or adapted for use
primarily for the carriage of goods, but does not include

(a)a motor tricycle or a motor cycle with or without a sidecar attached
thereto;

(b) a driver operated village vehicle; or

(c)a pedestrian controlled village vehicle; (Replaced 31 of 1986 s. 8)





'light bus' means a motor vehicle having a permitted gross vehicle weight not
exceeding 4 tonnes which is constructed or adapted for use solely for the
carriage of a driver and not more than 16 persons and their personal effects,
but does not include an invalid carriage, motor cycle, motor tricycle, private car
or taxi; (Added 23 of 1983 s. 2. Amended 89 of 1988 s. 4)

'motor cycle' means a two-wheeled motor vehicle with or without a sidecar;
(Replaced 23 of 1983 s. 2)

'motor tricycle' means a three-wheeled motor vehicle other than

(a) a motor cycle with a sidecar;

(b) a driver operated village vehicle; (Replaced 80 of 1988 s. 17)

(c)a pedestrian controlled village vehicle; and (Replaced 80 of 1988 s.
17)

(d) a golf cart; (Added 80 of 1988 s. 17)

(Replaced 31 of 1986 s. 8)
'motor vehicle' means any mechanically propelled vehicle intended or adapted for
use on roads, but does not include any conveyance for use solely on railways or
tramways;

'passenger' includes any person carried in a car except 1 driver;

'pedestrian controlled village vehicle' means a motor vehicle controlled by a
pedestrian, having an overall length not exceeding 3.2 m and an overall width
not exceeding 1.2 m constructed or adapted primarily for the carriage of goods
on roads in rural areas or areas inaccessible or closed to other motor vehicles,
and not constructed or adapted for the carriage of a driver or any passenger;
(Added 31 of l986 s.8)

'private bus' means a bus used or intended for use

(a) otherwise than for hire or reward; or
(b) for the carriage of passengers who are exclusively-

(i)the students, teachers and employees of an educational
institution; or

(ii) disabled persons and persons assisting them, whether or
not for hire or reward; (Added 23 of 1983 s. 2)

'private car' means a motor vehicle constructed or adapted for use solely for the
carriage of a driver and not more than 7 passengers and their personal effects,
but does not include an invalid carriage, motor cycle, motor tricycle, golf cart or
taxi; (Added 23 of 1983 s. 2. Amended 80 of 1988 s. 17)

'private light bus' means a light bus used or intended for use

(a) otherwise than for hire or reward; or
(b) for the carriage of persons who are exclusively-

(i)the students, teachers and employees of an educational
institution; or

(ii) disabled persons and persons assisting them, whether or
not for hire or reward; (Added 23 of 1983 s. 2)






'public bus' means a bus, other than a private bus, which is used or intended for
use for hire or reward; (Added 23 of 1983 s. 2)

'public light bus' means a light bus, other than a private light bus, which is used or
intended for use for hire or reward; (Added 23 of 1983 s. 2)

'road' includes every highway, thoroughfare, street, lane, alley, court, square,
archway, passage, path, way and place to which the public have access, either
continuously or intermittently and either of right or by licence. whether the
same is the property of the Crown or otherwise, and a private road within the
meaning of the Road Traffic Ordinance (Cap. 374); (Amended 80 of 1988 s. 17)

'special purpose vehicle' means a motor vehicle designed, constructed or adapted
primarily for a use other than the carriage on a road of goods. the driver or
passengers; (Added 78 of 1988 s. 2)

',stand or ply for hire' means, in respect of any motor vehicle, being on any road in
motion or stopped and exhibiting any sign or signal, or having a driver who is
exhibiting any sign or signal, indicating that it or any portion of it is available
for hire whether on a predetermined route or otherwise;

'tax' means the tax payable under the provisions of section 3;

'taxi' means any motor vehicle, constructed or adapted for use solely for the
carriage of a driver and not more than 5 persons and their personal effects,
which stands or plies for hire and in which the passengers are carried for hire
or reward under a contract express or implied for the use of the vehicle as a
whole at a rate indicated by the taximeter; (Amended 23 of 1983 s. 2)

'taximeter'. means any appliance for measuring the time or distance for which a taxi
is used, or for measuring both time and distance, or for recording the fare by
time or distance or by a combination of time and distance, which is for the time
being approved for the purpose by the Commissioner. (Amended 13 of 1967 s.
2)

3. Payment of tax

(1) Subject to section 5, on the first registration in the Colony of any

motor vehicle comprised in any of the classes of motor vehicles set out in the
second column of the Schedule, there shall be charged and paid, in addition to any
tax or other charge imposed by any other enactment, a tax equal to such percentage
of the value of such vehicle as is specified in the third column of the Schedule in
relation to the class of motor vehicle in which such vehicle is comprised. (Amended
23 of 1983 s. 3)
(2) Where, after the commencement of this Ordinance, tax is not for
any

reason payable on the first registration of any motor vehicle and subsequently, by
reason of a transfer of the ownership of such vehicle or a change in the use to
which the same is put or otherwise, tax would be payable if the vehicle were then
first registered, tax shall be charged and payable on the happening of such event.





(3) Where tax has been paid on first registration of a motor vehicle and, by
reason of a change in the use to which such vehicle is put, tax at a higher rate than
that paid would be payable if the vehicle were then first registered, further tax shall
be charged and payable on the happening of such event, such further tax being the
difference between the tax paid and the tax payable on first registration of such a
vehicle. (Added 23 of 1983 s. 3)

4. Calculation of value

(1) The value of a motor vehicle for the purposes of this Ordinance shall be

(a)in the case of a new motor vehicle brought into the Colony in such
state and condition as is required for first registration, the price
which an importer would give for the motor vehicle, delivered, freight
and insurance paid, to the Colony;

(b)in the case of a new motor vehicle brought into the Colony not in
such state and condition as is specified in paragraph (a), such value
as is prescribed in that paragraph together with the cost of all
materials and work necessary to bring the motor vehicle into the state
and condition specified in that paragraph;

(c)in the case of a motor vehicle other than a new motor vehicle or a
motor vehicle to which paragraph (d) applies

(i)if the motor vehicle was brought into the Colony not later than
14 days after it ceased to be a new motor vehicle, the price
which an importer would have given for the motor vehicle
delivered as a new motor vehicle, freight and insurance paid, to
the Colony; or

(ii)if the motor vehicle was brought into the Colony later than 14
days after it ceased to be a new motor vehicle, the price which
an importer would have given as aforesaid, less depreciation, at
such rate and in such manner as may be prescribed, for the
period from the date when the motor vehicle ceased to be a new
motor vehicle until the date on which it was brought into the
Colony, excluding therefrom any part of a month of less than 15
days but counting any part of a month of 15 or more days as the
whole month; or

(iii)in either case, where the price which an importer would have
given as aforesaid cannot be ascertained, the market value (as
determined by the Commissioner) of the vehicle in the Colony at
the date on which it was brought into the Colony; or (Replaced
13 of 1967 s. 3)

(d)in the case of a motor vehicle which has been used within the Colony
for any period prior to first registration, being a motor





vehicle which during such period was not required to be
registered, and in the case of a motor vehicle in respect of which
tax is payable under the provisions of section 3(2) or further tax
is payable under the provisions of section 3(3)- (Amended 23
of 1983 s. 4)

(i) if the motor vehicle was brought into the Colony in such state
and condition as was required for first registration, the price
which an importer would, at the time it was brought into the
Colony, have given for the vehicle delivered as a new motor
vehicle, freight and insurance paid, to the Colony less
depreciation, at such rate and in such manner as may be
prescribed, for the period from the date when the vehicle
ceased to be a new motor vehicle or from the date when it was
brought into the Colony, whichever is the earlier, until the date
when it became liable to tax, excluding therefrom any part of a
month of less than 15 days but counting any part of a month
of 15 days or more as the whole month; or

(ii) if the motor vehicle was brought into the Colony not in such
state and condition as aforesaid, the price which an importer
would, at the time it was brought into the Colony, have given
for the vehicle delivered, freight and insurance paid, to the
Colony, together with the cost of all materials and work
necessary to bring the motor vehicle into the state and
condition as was then required for first registration, less
depreciation, at such rate and in such manner as may be
prescribed, for the same period as is specified in subparagraph
(i); or

(iii)in either case, if the value as aforesaid cannot be ascertained, the
market value (as determined by the Commissioner) of the motor
vehicle in the Colony at the date when it became liable to tax.
(Amended 13 of 1967 s. 3)

(2) For the avoidance of doubt, it is hereby declared that, in calculating the
value of any motor vehicle, there shall be included the value of the tyres and of any
spare wheel and spare parts.

(3) In this section, the expression 'new motor vehicle' means a motor vehicle
which has not been used on any road outside the Colony except by the
manufacturer thereof or his agent or by a retailer.

5. Tax not payable in respect of certain motor vehicles

(1) Tax shall not be payable in respect of any motor vehicle imported into the
Colony by a person who is a member of Her Majesty's naval, military or air force
service, being a motor vehicle in respect of which there has been paid in





any country of the Commonwealth a tax or other charge which is the same as or
similar to the tax payable under this Ordinance, whether such tax or charge was
payable in the form of import duty or in the form of purchase tax or otherwise, so
long as such person continues to be a member of such service and such motor
vehicle continues to be owned by such person.

(2) (a)Subject to paragraph (b), tax shall not be payable in respect of a
motor vehicle of a class set out in item 1 (a) or (b) of the Schedule
which is registered by a disabled person as defined in regulation 2 of
the Road Traffic (Driving Licences) Regulations (Cap. 374 sub. leg.).

(b)A disabled person shall not be entitled to register a motor vehicle
without payment of tax if he has, within the previous 5 years,
registered a motor vehicle without payment of tax unless the
Commissioner, in his absolute discretion, is satisfied that there are
special circumstances, and in particular and without prejudice to the
foregoing, that the vehicle so registered has been damaged beyond
economic repair or has been stolen and has not been recovered
within a reasonable time. (Added 23 of 1983 s. 5)

6. Refund of tax in certain cases

(1) Where the registration of a motor vehicle, being a vehicle which was
brought into and kept in the Colony for a period or periods not exceeding 3 months,
is cancelled on the ground that the vehicle has been sent permanently out of the
Colony, the Commissioner shall, on application, certify accordingly and thereupon
the tax, if any, paid in respect of that vehicle shall be refunded.

(2) If any motor vehicle, in respect of which the tax has been refunded under
subsection (1), is brought back into the Colony, the re-registration thereof shall, for
the purposes of this Ordinance, be deemed to be the first registration thereof.

(Replaced 13 of 1967 s. 4)

7. Power of Chief Secretary to waive tax in certain cases

The Chief Secretary may, in his absolute discretion, waive payment of tax in
respect of a motor vehicle, the property of a foreign government, brought into the
Colony for a period not exceeding 3 months for the use of an officer of flag rank of
the naval forces of such government while it is so used.

8. Power of Legislative Council to vary rate of tax

The Legislative Council may by resolution vary any rate at which tax is to be
paid.





8A. Transitional provision regarding
public and private buses

Notwithstanding anything contained in this Ordinance apart from this section,
a motor vehicle constructed or adapted for the carriage of 15 or 16 passengers and
registered as a private bus or public bus before the commencement of the Road
Traffic (Amendment) (No. 3) Ordinance 1988 (89 of 1988) shall be deemed to be a
private bus or public bus, as may be appropriate.

(Added 89 of 1988 s. 5)

9. Regulations

The Governor in Council may by regulation provide for

(a) the payment of tax;

(b)anything which by virtue of the provisions of this Ordinance is to be
or maybe prescribed; (Added 13 of 1967 s. 6)

(c) the better carrying out of the provisions of this Ordinance.

10. Retention of documents

Any invoices or other documents produced to the Commissioner for the
purpose of the assessment and calculation of the tax payable in respect of any
vehicle may be retained by the Commissioner and disposed of as he may think fit.

(Added 13 of 1967 s. 5)

11. Appeal

Any person who is aggrieved by any decision of the Commissioner under this
Ordinance may appeal by way of petition to the Governor in Council, and on any
such appeal the Governor in Council may confirm, vary or reverse the decision of
the Commissioner.

(Added 13 of 1967 s. 5)

SCHEDULE [s. 3]

CLASSES OF MOTOR VEHICLES AND RATE OF TAX

Item Class of motor vehicle Rate of tax
1 . Private cars-
(a) where the value of the private car does not exceed $20,000 70
(b) where the value of the private car exceeds $20,000 but does not exceed
$30,000 80
(c) Where the value of the private car exceeds $30,000 90
2. Taxis 15
3. Public light buses and private light buses 15





Item Class of motor vehicle Rate of tax

4.Public buses, except buses which are to be used solely in connection with
operating a public bus service under the Public Bus Services Ordinance (Cap.
230) or under the Kowloon-Canton Railway Corporation Ordinance (Cap.
372) within the North-west Transit Service Area as defined in that

Ordinance ..............................15

5.Private buses, except buses which are to be used soley in connection with the
training of drivers for the purposes of operating a public bus service under the
Public Bus Services Ordinance (Cap. 230) or within the North-west Transit
Service Area under the Kowloon-Canton Railway Corporation

Ordinance (Cap. 372) ...................15

6........Motor cycles ...........................
.................................................................... 70

7..........................Motor tricycles 70
8...........................Goods vehicles 15
9.................Special purpose vehicles 15

(Replaced 11 of 1976 s. 2. Amended 42 of 1978 s. 2; 30 of 1979 s. 2, 31 of 1982 s. 2; 75 of
1982 s. 114; 23 of 1983 s. 6; 56 of 1986 s. 25; 78 of 1988 s. 3)

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