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Vehicle emission schemes encourage you to buy a car or taxi that emits less pollutants. 

At a glance

Understanding Vehicle Emission Schemes

Under vehicle emission schemes, you may enjoy a rebate or pay a surcharge depending on your vehicle’s emissions.

Checking the emission rebate or surcharge for your car or taxi

Your car or taxi will fall under one of the 4 emission schemes, depending on its date of registration.

 

The emission scheme determines the banding, and rebate or surcharge that applies to your car or taxi. The 4 emission schemes are:

 

1.     Carbon Emission-Based Vehicle Scheme (CEVS)
 

2.     Revised Carbon Emission-Based Vehicle Scheme (CEVS)
 

3.     Vehicular Emissions Scheme (VES)

 

4.     Enhanced Vehicular Emissions Scheme (VES)

Find out more

Vehicle Tax Structure

 

Understanding Vehicle Emission Schemes


Vehicle emission schemes encourage car and taxi buyers to buy cleaner vehicles, by granting rebates or imposing surcharges based on how clean the vehicle’s emissions are.  
 

When registering a car or taxi


If you register a car or taxi with cleaner emissions
, you will qualify for emission rebates which will be used to offset the car or taxi’s Additional Registration Fee (ARF), subject to a minimum ARF payment of $5,000.

If you register a car or taxi that emits more pollutants, you will have to pay an emissions surcharge.  

If you register an electric or plug-in hybrid car or taxi, its carbon dioxide (CO2) emissions are rated by applying an emission factor to its electricity energy consumption. The emission factor is 0.4g CO2/Wh for vehicles registered from 1 July 2017 to 31 December 2024.
 

When deregistering a car or taxi

 

If you enjoyed an emissions rebate for the car or taxi you are deregistering, your Preferential Additional Registration Fee (PARF) rebate will be calculated based on the net ARF that you paid after taking into account the emission rebates.  

If you paid an emission surcharge for the car or taxi you are deregistering, your PARF rebate will be calculated based on the ARF paid which does not include this surcharge.   

Checking the emission rebate or surcharge for your car or taxi
 

Overview of Vehicle Emission Schemes


The 4 different vehicle emission schemes are applicable to your car or taxi depending on when it is registered. Check the table below to see which scheme your car or taxi belongs to.

 

Emission Scheme

 

 

Applies to vehicles registered:

 

 

Carbon Emission-Based Vehicle Scheme (CEVS)

 

From 1 January 2013 to 30 June 2015   

 

Revised Carbon Emission-Based Vehicle Scheme (CEVS)

 

From 1 July 2015 to 31 December 2017

 

Vehicular Emissions Scheme (VES)

 

From 1 January 2018 to 31 December 2020

 

Enhanced Vehicular Emissions Scheme (VES)

 

 

From 1 January 2021 to 31 December 2023; and
From 1 January 2024 to 31 December 2024

 

 

Carbon Emission-Based Vehicle Scheme (CEVS)

CEVS is based on how much carbon dioxide (CO2) a vehicle emits. It applies to cars and taxis registered from 1 January 2013 to 30 June 2015.

If you registered an electric or plug-in hybrid car or taxi before 1 July 2017, an emission factor of 0.5g CO2/Wh is applied to its electricity energy consumption to rate its CO2 emission.

Cars or Taxis Registered from 1 January 2013 to 30 June 2015

Band

Carbon Emission
(CO2 g/km)

ARF Rebate
(Subject to minimum payment of $5,000 for ARF)

Surcharge

Car

Taxi

Car

Taxi

A1

CO2 ≤ 100

$20,000

$30,000

N.A.

N.A.

A2

100 < CO2 ≤ 120

$15,000

$22,500

N.A.

N.A.

A3

120 < CO2 ≤ 140

$10,000

$15,000

N.A.

N.A.

A4

140 < CO2 ≤ 160

$5,000

$7,500

N.A.

N.A.

B

160 < CO2 ≤ 210

N.A.

N.A.

N.A.

N.A.

C1

210 < CO2 ≤ 230

N.A.

N.A.

$5,000

$7,500

C2

230 < CO2 ≤ 250

N.A.

N.A.

$10,000

$15,000

C3

250 < CO2 ≤ 270

N.A.

N.A.

$15,000

$22,500

C4

270 < CO2

N.A.

N.A.

$20,000

$30,000



Revised Carbon Emission-Based Vehicle Scheme (CEVS)

To further encourage vehicle buyers to shift to low carbon emission models, the CEVS was revised.  It applies to cars and taxis registered from 1 July 2015 to 31 December 2017.

If you register an electric or plug-in hybrid car or taxi, an emission factor of 0.4g CO2/Wh will be applied to its electricity energy consumption to rate its CO2 emission. The emission factor of 0.4g CO2/Wh is applicable from 1 July 2017 to 31 December 2017.

Cars or Taxis Registered from 1 July 2015 to 31 December 2017

Band

Carbon Dioxide Emission
(CO2 g/km)

ARF Rebate
(Subject to minimum payment of $5,000 for ARF)

Surcharge

Car

Taxi

Car

Taxi

A1

CO2 ≤ 95

$30,000

$45,000

N.A.

N.A.

A2

95 < CO2 ≤ 105

$15,000

$22,500

N.A.

N.A.

A3

105 < CO2 ≤ 120

$10,000

$15,000

N.A.

N.A.

A4

120 < CO2 ≤ 135

$5,000

$7,500

N.A.

N.A.

B

135 < CO2 ≤ 185

N.A.

N.A.

N.A.

N.A.

C1

185 < CO2 ≤ 200

N.A.

N.A.

$5,000

$7,500

C2

200 < CO2 ≤ 215

N.A.

N.A.

$10,000

$15,000

C3

215 < CO2 ≤ 230

N.A.

N.A.

$15,000

$22,500

C4

230 < CO2

N.A.

N.A.

$30,000

$45,000

 


Vehicular Emissions Scheme (VES)

The VES was introduced to cover four more pollutants to reduce harmful vehicles emissions. VES applies to cars and taxis registered from 1 January 2018 onwards.

From 1 January 2018 to 30 June 2018, VES is based on a car or taxi’s carbon dioxide (CO2) emissions, plus emissions of these 3 pollutants:

  • Hydrocarbons (HC)
  • Carbon Monoxide (CO)
  • Nitrogen Oxides (NOX)

The worst performing pollutant determines your car or taxi’s band and its corresponding VES rebate or surcharge. Particulate Matter (PM) emissions are not assessed during this period.

From 1 July 2018 to 31 December 2020, VES is based on a car or taxi’s CO2 emissions, plus emissions of these 4 pollutants:

  • Hydrocarbons (HC)
  • Carbon Monoxide (CO)
  • Nitrogen Oxides (NOX)
  • Particulate Matter (PM)

The worst performing pollutant determines your vehicle’s band and its corresponding VES rebate or surcharge. If your car uses a port-fuel injection engine, and does not have a PM value, it will be automatically assigned the maximum VES surcharge band (i.e. C2 of $20,000). This is regardless of the car’s emissions of the other 4 pollutants.   

Under the VES, if you register a car or taxi under bands A1 and A2, you will qualify for an emission rebate which will be used to offset the car or taxi's Additional Registration Fee (ARF).

If you register a car or taxi under bands C1 and C2, you will have to pay an emission surcharge.

If you register an electric or plug-in hybrid car or taxi between 1 January 2018 to 31 December 2020, an emission factor of 0.4g CO2/Wh will be applied to its electricity energy consumption to rate its carbon emission.

Cars or Taxis Registered from 1 January 2018 to 31 December 2020

Band

CO2 (g/km)

HC
(g/km)

CO
(g/km)

NO
(g/km)

PM*
(mg/km)

Car
Taxi

Rebate**

Surcharge

Rebate**

Surcharge

A1

A1

≤90

A1

≤0.020

A1

≤0.150

A1

≤0.007

A1

= 0.0

$20,000

N.A.

$30,000
N.A.

A2

90<

A2

≤125

0.020<

A2

≤0.036

0.150<

A2

≤0.190

0.007<

A2

≤0.013

0.0<

A2

≤0.3

$10,000

N.A.

$15,000
N.A.

B

125< B

≤160

0.036<

B

≤0.052

0.190<

B

≤0.270

0.013<

B

≤0.024

0.3<

B

≤0.5

N.A.

N.A.

N.A.
N.A.

C1

160< C1

≤185

0.052<

C1

≤0.075

0.270<

C1

≤0.350

0.024<

C1

≤0.030

0.5<

C1

≤2.0

N.A.

$10,000

N.A.
$15,000

C2

C2

>185

C2

>0.075

C2

>0.350

C2

>0.030

C2

>2.0

N.A.

$20,000

N.A.
$30,000


*Not applicable to cars or taxis registered from 1 January 2018 to 30 June 2018.

**Subject to minimum payment of $5,000 for ARF.

Enhanced Vehicular Emissions Scheme (VES)

The VES is enhanced with increased rebates and higher surcharges. The enhanced VES is based on a vehicle’s carbon dioxide (CO2) emission, plus emissions of 4 pollutants – hydrocarbons (HC), carbon monoxide (CO), nitrogen oxides (NOx) and particulate matter (PM).

The pollutant with the highest emission value (i.e. the worst performing pollutant) determines your vehicle’s band and its corresponding VES rebate or surcharge. If your car uses a port-fuel injection engine, and it does not have a PM value, it will be automatically assigned the maximum VES surcharge band (i.e. Band C2). This is regardless of the car’s emissions of the other 4 pollutants.

If you register an electric or plug-in hybrid car or taxi, an emission factor of 0.4g CO2/Wh will be applied to its electricity energy consumption to rate its COemission. The emission factor of 0.4g CO2/Wh is applicable from 1 January 2021 to 31 December 2024.

Cars or Taxis Registered from 1 January 2021 to 31 December 2023

Band

CO2 (g/km)

HC
(g/km)

CO
(g/km)

NO
(g/km)

PM
(mg/km)

Car
Taxi

Rebate#

Surcharge##

Rebate#

Surcharge##

A1

A1

≤90

A1

≤0.020

A1

≤0.150

A1

≤0.007

A1

= 0.0

$25,000

N.A.

$37,500
N.A.

A2

90<

A2

≤125

0.020<

A2

≤0.036

0.150<

A2

≤0.190

0.007<

A2

≤0.013

0.0<

A2

≤0.3

$15,000

N.A.

$22,500
N.A.

B

125< B

≤160

0.036<

B

≤0.052

0.190<

B

≤0.270

0.013<

B

≤0.024

0.3<

B

≤0.5

N.A.

N.A.

N.A.
N.A.

C1

160< C1

≤185

0.052<

C1

≤0.075

0.270<

C1

≤0.350

0.024<

C1

≤0.030

0.5<

C1

≤2.0

N.A.

$15,000

N.A.
$22,500

C2

C2

>185

C2

>0.075

C2

>0.350

C2

>0.030

C2

>2.0

N.A.

$25,000

N.A.
$37,500

#Subject to minimum payment of $5,000 for ARF.

##Applicable to cars/taxis registered from 1 July 2021 (date inclusive).

Cars or Taxis Registered from 1 January 2024 to 31 December 2024

Band

CO2 (g/km)

HC
(g/km)

CO
(g/km)

NO
(g/km)

PM
(mg/km)

Car
Taxi

Rebate*

Surcharge**

Rebate*

Surcharge**

A1

A1

≤90

A1

= 0

A1

= 0

A1

= 0

A1

= 0.0

$25,000

N.A.

$37,500
N.A.

A2

90<

A2

≤120

0<

A2

≤0.024

0<

A2

≤0.190

0<

A2

≤0.009

0.0<

A2

≤0.3

$5,000

N.A.

$7,500
N.A.

B

120< B

≤159

0.024<

B

≤0.029

0.190<

B

≤0.270

0.009<

B

≤0.018

0.3<

B

≤0.4

N.A.

N.A.

N.A.
N.A.

C1

159< C1

≤182

0.029<

C1

≤0.040

0.270<

C1

≤0.350

0.018<

C1

≤0.022

0.4<

C1

≤1.0

N.A.

$15,000

N.A.
$22,500

C2

C2

>182

C2

>0.040

C2

>0.350

C2

>0.022

C2

>1.0

N.A.

$25,000

N.A.
$37,500

*Subject to a minimum ARF of $5,000. The minimum ARF of $5,000 is lowered to $0 for fully electric cars/taxis registered from 1 January 2022 to 31 December 2024

**Applicable to cars/taxis registered from 1 July 2021 (date inclusive).

 

Find out more about the tax structure for vehicles
 

Learn more about LTA policies regarding Vehicle Tax Structure