Road tax surcharge is a tax imposed by provincial authorities on residential car and motorcycle owners and on persons holding registration certificates in their name, e.g. certified car dealers. Surcharge is imposed on the principal amount of the tax. It is a percentage of the principal amount as imposed in 1995. Hence, the basis for the surcharge does not change, if the rate for the principal amount is raised or reduced. The principal amount depends on the weight of the vehicle (the heavier the vehicle, the higher the rate) and the type of fuel (petrol, diesel, LPG).
Back to article