97

HONG KONG.

MOTOR TAXATION.

No.

6

1930

REPORT BY THE INSPECTOR GENERAL OF POLICE ON EXISTING TAXATION

OF MOTOR VEHICLES IN HONG KONG AS COMPARED WITH TAXATION

IN FORCE IN NEIGHBOURING AND OTHER COUNTRIES.

Since the inception of motor taxation in Hong Kong the rates of taxation have been based on the weight of the vehicle.

A Committee was formed in 1928 to consider the basis on which the tax on motor vehicles should be assessed. The Committee recommended a tax on horse- power. This is, however, not considered to be a satisfactory form of motor taxation and it has since been decided that the best method would be to place a tax on petrol leaving the annual registration fees based on the weight of the vehicle, or in the case of public vehicles at a nominal figure with a seating tax.

Motor Cycles.

HONG KONG:

solo

with sidecar

COMPARISON OF FEES.

$12.00 per annum

$16.00 per annum

Canton,

Shanghai,

Singapore,

Federated Malay States:-

under 5 H.P.

over 5 H.P.

Private Motor Cars.

HONG KONG:

not exceeding 16 cwt.

exceeding 16 cwt, and not exceeding 30 cwt. exceeding 30 cwt, and not exceeding 60 cwt.

Canton,

Shanghai :-

Up to 1000 lbs.

A flat rate irrespective of weight.

$40.00 per annum Tls. 20 per annum St$18.00 per annum

St$12.00 per annum

St$18.00 per annum

$16.00 per annum $24.00 per annum $48.00 per annum $120.00 per annum

Tls. 40.00 per annum Tls. 44.00 per annum

1001 to 1500 lbs.

1501 to 2000 lbs.

2001 to 2250 lbs.

Tls. 48.00 per annum

Tls. 52.00 per annum

2251 to 2500 lbs.

2501 to 2750 lbs.

Tis.

2751 to 3000 lbs.

Tls. 56.00 per annum

Tls.

60.00 per annum 64.00 per annum

3001 to 3500 lbs.

Tis. 80.00 per annum

3501 to 4000 lbs.

Tls. 100.00 per annum

4001 to 4500 lbs.

4501 to 5000 lbs.

5001 lbs. and over

Tls. 120.00 per annum Tls. 140.00 per annum Tls. 160.00 per annum

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