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You may be entitled to an exemption from, or reduction in motor vehicle duty on the registration or transfer of registration of a motor vehicle. Your entitlement depends on what the vehicle is to be used for.

You may need to write to us requesting the particular exemption. Some exemptions are available directly through VicRoads, which collects motor vehicle duty as part of the registration process. You do not need to write to us to receive those exemptions.

The following outlines each exemption/reduction, how you can claim it and the documents required to support your application.

If you are entitled to an exemption or reduction but have already paid the duty, you will be eligible for a refund. You must apply to us for a refund. The information/documents you must supply in your refund application are outlined in relation to each exemption.

1

Identify the exemption or reduction

Identify the exemption or reduction relevant to your circumstances, and use the corresponding information to prepare your application for an exemption, reduction or refund if you have already paid the duty.

Exemptions or reductions may apply to eligible recipients when:

For certain exemptions/refunds, you need to complete and lodge a statutory declaration as part of your application. These are:

Please contact us on 13 21 61 for the relevant declaration form. You need to complete this before you can apply for the exemption or refund.

A vehicle is modified to enable a person with a disability to drive it – S218(2))

A person must have a physical disability and the vehicle must be modified to enable that person to drive. The amount of duty will only be reduced by the reasonable costs of the modification.

You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund, stating the vehicle registration number,
  • A copy of the signed contract of sale for the purchase of the vehicle,
  • Copies of invoices/receipts showing the costs of the modification, and
  • A statutory declaration outlining that the application is being made by the person whom has a physical disability and the vehicle has been modified to enable them to be able to drive it

Please go to Step 2.

A vehicle is registered in the name of a Commonwealth department or agency

This applies to Commonwealth departments and agencies. Vehicles are exempted specific to the Act under which the department or agency operates.

You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund, stating the vehicle registration number,
  • A copy of the signed contract of sale or invoice for the purchase of the vehicle, and 
  • A copy of the relevant section of Commonwealth Act that exempts the department from state taxes and/or duties

Please go to Step 2.

A vehicle is transferred to a beneficiary of a deceased estate – S229

The applicant must be a beneficiary under the will.

This exemption may be applied directly at VicRoads at the time of registration or transfer of the vehicle. Please contact VicRoads on 13 11 71 for more information.

If you wish to, you can apply to us for the exemption. You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund,  stating the registration number, and
  • A copy of the will

Please go to Step 2.

Certain vehicles are used for primary production – S233

The vehicle must be registered in the name of the primary producer and must be:

  • A heavy trailer (a trailer more than 4.5 tonnes MRC), or
  • Constructed so that its engine is used to drive or operate an agricultural implement forming an integral part of the vehicle and the primary purpose is not to carry a load, or
  • A tractor with a maximum mass of 4.5 tonnes or less, or
  • A special work vehicle (type O)

This exemption may be applied directly at VicRoads at the time of registration or transfer of the vehicle. Please contact VicRoads on 13 11 71 for more information.

If you wish to, you can apply to us for the exemption. You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund, stating the vehicle registration number, and
  • A copy of the signed contract of sale for the purchase of the vehicle

Please go to Step 2.

A vehicle is mobile plant or a special purpose vehicle (type P) – S233AA and 233AB

Mobile plant is any motor vehicle not designed solely for carrying passengers that is under 4.5 tonnes mass rating for charging (MRC) and which may use public roads for access. Carrying a load must be incidental to the purpose(s) for which the vehicle was built (except in the case of concrete pumps and fire trucks). They include backhoes, excavators, bulldozers, headers, forklifts, scrapers and tractors, but not tow trucks.

Special purpose vehicles (type P) are more than 4.5 tonnes MRC and generally make little use of the road network. They are built or permanently modified primarily for off-road use. They include agricultural tractors, self-propelled agricultural harvesters, bulldozers, backhoes, graders, front-end loaders and heavy excavators.

These exemptions may be applied directly at VicRoads at the time of registration or transfer of the vehicle. Please contact VicRoads on 13 11 71 for more information.

If you wish to, you can apply to us for the exemption. You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund, stating the vehicle registration number, and
  • A copy of the signed contract of sale for the purchase of the vehicle

Please go to Step 2.

A vehicle is used to transport disabled, handicapped or injured people – S233A

The vehicle must be:

  • Registered in the name of St John’s Ambulance Australia (Victoria) Inc, or
  • Registered in, and marked with, the name of a corporate or unincorporated body established for a public purpose and not for private gain and is only used for the conveyance of disabled or handicapped people for training, education or employment

You must write to us with:

  • A letter requesting an exemption or if duty has already been paid, a refund, stating the vehicle registration number,
  • A copy of the signed contract of sale for the purchase of the vehicle or a copy of the purchase order, and
  • A statutory declaration confirming the vehicle is only used for the conveyance of disabled or handicapped people for training education or employment

Please go to Step 2.

A vehicle is used to transport an incapacitated person – S233B

The vehicle must be designed solely for the conveyance of one incapacitated person whose mobility is seriously impaired, and not be used to convey any other person. The vehicle must be registered in the incapacitated person’s name.

You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund, stating the vehicle registration number,
  • A copy of the signed contract of sale for the purchase of the vehicle, and
  • A statutory declaration confirming the vehicle is designed solely for the conveyance of one incapacitated person whose mobility is seriously impaired and the vehicle will not be used to convey any other person

Please go to Step 2.

A private vehicle is used to convey an incapacitated person – S233C

The vehicle must be registered in the name of an incapacitated person or the parent/legal guardian of an incapacitated person who is a minor, or a person who is a relative of or a carer for an incapacitated person.

You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund, stating the registration, reason and amount of refund,
  • A copy of the signed contract of sale for the purchase of the vehicle,
  • A copy of the VASS (Vehicle Assessment Signatory Scheme) certificate, and
  • A statutory declaration confirming the vehicle is specially converted to provide wheelchair access, capable of carrying at least one occupied wheelchair, used for conveying an incapacitated person whose mobility is seriously impaired and is not a taxi-cab

Please go to Step 2.

A government or charity, benevolent or religious institution vehicle is used to convey an incapacitated person – S233D

The vehicle must be registered in the name of:

  • A charitable, benevolent or religious institution, or
  • The Crown, or
  • A public statutory authority, or
  • A municipal council

You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund , stating the vehicle registration number,
  • A copy of the signed contract of sale for the purchase of the vehicle, and
  • A statutory declaration confirming the vehicle is specially converted to provide wheelchair access, capable of carrying at least one occupied wheelchair, used for conveying an incapacitated person whose mobility is seriously impaired, is not a taxi-cab, and is marked with the name of the registered operator or relevant department

Please go to Step 2.

A vehicle is used to convey a totally and permanently incapacitated war veteran – S233E

You must be a TPI veteran, and must not currently own a vehicle on which you do not pay VicRoads registration fees.

To receive the exemption up front, you must provide the licensed motor car trader (LMCT) or VicRoads with a letter from the SRO confirming you are eligible for the exemption. To obtain this letter, you must write to the SRO:

  • Requesting an exemption from motor vehicle duty, and
  • Providing a copy of a letter from the Department of Veterans’ Affairs confirming your TPI status, and
  • Providing a copy of your driver’s licence, so the SRO can confirm that you do not currently own a vehicle which is registered for free with VicRoads 

The exemption letter will be valid for 60 days from the date of issue. 

If you are trading in, or selling, a vehicle that is currently registered for free by VicRoads, the SRO can still provide you with a letter of exemption. However, in these circumstances, you must also provide the SRO with a copy of the signed agreement or contact of sale as evidence that you intend to dispose of that vehicle.

To receive a refund of duty after you have purchased a car, you must write to the SRO:

  • Requesting a refund of motor vehicle duty, and stating the vehicle registration number,
  • Providing a copy of the signed contract of sale for the purchase of the vehicle, and 
  • Providing a copy of a letter from the Department of Veterans’ Affairs confirming your TPI status

Please go to Step 2.

A vehicle is used for firefighting and emergency response – S233F

This exemption includes ambulances registered in the name of Ambulance Victoria.

The vehicle must be:

  • Owned by SES, CFA or a municipal council,
  • Registered in the name or a nominee of SES, CFA or a municipal council, and
  • Certified by SES or CFA that it is specifically equipped for and exclusively used for combating outbreaks of fire or for emergency response

This exemption may be applied directly at VicRoads at the time of registration or transfer of the vehicle. Please contact VicRoads on 13 11 71 for more information.

If you wish to, you can apply to us for the exemption. You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund, stating the vehicle registration number,
  • A copy of the signed contract of sale for the purchase of the vehicle, and
  • A copy of certification from SES or CFA

Please go to Step 2.

A vehicle is used for consular purposes – S233G

The applicant must:

  • Hold a diplomatic post of the rank of Consul-General, Consul or Vice Consul, or Honorary Head of Post, or
  • Be a person employed in the administrative or technical service of a consulate-general, consulate, vice-consulate or consular agency

They must not be an Australian citizen nor hold the post of Trade Commissioner.

This exemption may be applied directly at VicRoads at the time of registration or transfer of the vehicle. Please contact VicRoads on 13 11 71 for more information.

If you wish to, you can apply to us for the exemption. You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund,  stating the vehicle registration number,
  • A copy of the signed contract of sale for the purchase of the vehicle, and
  • A letter from the relevant embassy, confirming the position held

Please go to Step 2.

A vehicle is repossessed and/or restored – S233H

You must be taking possession of a motor vehicle from the registered operator under a security interest you hold.

This exemption may be applied directly at VicRoads at the time of registration or transfer of the vehicle. Please contact VicRoads on 13 11 71 for more information.

If you wish to, you can apply to us for the exemption. You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund, stating the vehicle registration number, and
  • Documentary evidence confirming security interest in the vehicle

Please go to Step 2.

Amalgamations of industrial organisations – S234A

The applicant organisation must be a union or association of employees.

You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund, stating the vehicle registration number,
  • Documentary evidence confirming amalgamation of organisations, and
  • A copy of the Articles of Association of the organisations

Please go to Step 2.

Amalgamations of banks and financial institutions – S234B

The applicant organisation must write to us with:

  • A letter requesting the exemption and stating the vehicle registration number

Please go to Step 2.

A vehicle is transferred after the breakdown of a marriage or domestic relationship – S235

The applicant/s must prove that both people are/were spouses or domestic partners of each other. The exemption only applies for the transfer of the vehicle from spouse to spouse and does not apply to companies for example, if the vehicle is being transferred from a spouse’s company name to the other spouse.

This exemption may be applied directly at VicRoads at the time of registration or transfer of the vehicle. Please contact VicRoads on 13 11 71 for more information.

If you wish to, you can apply to us for the exemption. You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund,  stating the vehicle registration number, and
  • Documentary evidence confirming the relationship (marriage certificate, divorce papers, a statutory declaration)

Please go to Step 2.

A vehicle is transferred from a trustee or nominee to a minor – S236(1)

The transfer must be because the minor for whom the trustee or nominee purchased the vehicle is no longer a minor and the vehicle is being transferred to them by the trustee or nominee.

Documentation must exist at the time of original registration that confirms/proves that the original purchase was by the trustee for the minor.

You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund,  stating the vehicle registration number,
  • Documentary evidence confirming the vehicle was purchased in trust, and
  • Evidence of the minor’s date of birth

Please go to Step 2.

A vehicle is transferred to a new trustee(s) – S236(2)

The transfer must be solely as a result of the appointment or retirement of a trustee or other change in trustees, in order to vest the vehicle in the new trustees for the time being entitled to hold the vehicle.

You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund, , stating the vehicle registration number,
  • A copy of the Deed of Appointment of New Trustee and a statutory declaration confirming that vehicles are held continually in the name of the trust

Please go to Step 2.

A vehicle was previously registered in the same name interstate – S237

This exemption may be applied directly at VicRoads at the time of registration or transfer of the vehicle. Please contact VicRoads on 13 11 71 for more information.

If you wish to, you can apply to us for the exemption. You must write to us with:

  • A letter requesting the exemption or if duty has already been paid, a refund,  stating the vehicle registration number, and
  • Documentary evidence confirming vehicle’s registration interstate

Please go to Step 2.

A vehicle registration arises from a corporate reconstruction – S250B

You must write to us with:

Please go to Step 2.

A vehicle registration arises from a corporate consolidation – S250DD

You must write to us with:

Please go to Step 2.

2

Lodge your application

You can lodge your application for an exemption, reduction or refund (and supporting documents) using one of the methods below. Please note, however, that if you have completed a statutory declaration, you must lodge the original declaration with us by mail.

Email

Email all your documentation to contact@sro.vic.gov.au and refer to "Motor Vehicle Duty Exemption/Refund" in the subject line.

Mail

Mail all your documentation to:

State Revenue Office
GPO Box 1641
MELBOURNE VIC 3001

or

State Revenue Office
DX 260090
Melbourne

Next steps

We will contact you in writing once we have reviewed all documentation.