(1)  A vehicle whose registered operator is a person who, as a result of war service –

(a) has sustained the loss of, or has been permanently deprived of the use of, an arm, leg, hand or foot; or

(b) is totally and permanently incapacitated –

is, subject to this regulation, exempt from motor tax.

(2)  An exemption under subregulation (1) does not apply to –

(a) a vehicle used for hire for the carriage of passengers or goods; or

(b) a vehicle with a GVM exceeding 4.5 tonnes which is designed to be used primarily for the carriage of goods or passengers and goods; or

(c) a bus.

(3)  A vehicle whose registered operator has a severe disability is, subject to this regulation, exempt from motor tax.

(4)  A vehicle whose registered operator is a parent or guardian of a person under the age of 16 years who has a severe disability is, subject to this regulation, exempt from motor tax.

(5)  There can be only one exemption from motor tax in force under this regulation at the same time for, or in respect of, the same person.

(6)  If an exemption under this regulation could be applied to any one of 2 or more vehicles, the exemption only applies to one of those vehicles nominated to the Registrar by the registered operator or registered operators in a manner and form approved by the Registrar.

(7)  If a vehicle ceases to be exempt from motor tax under this regulation, the registered operator must, within 14 days –

(a) give the Registrar written notice of the cessation of the exemption; and

(b) if the Registrar so requires, pay to the Registrar motor tax calculated in accordance with subregulation (8) .

Penalty:  Fine not exceeding 10 penalty units.

(8)  The amount to be paid to the Registrar is to be calculated in accordance with the following formula:

where –

A is the amount to be paid;

N is the number of days remaining of the period for which the registration was granted or last renewed at the time the exemption ceased;

T is the amount of the motor tax that would have been payable, but for the exemption, if the registration had been granted or last renewed for a period of 12 months.