The PARF rebate is computed based on the age of the car at de-registration. The age of the car is computed from the date of its registration in Singapore or its original registration in a foreign country, whichever is earlier. Imported used car registered in Singapore before 1 September 2007 is not eligible for PARF.
If the car was registered as a Weekend Car or an Off-Peak Car, the PARF rebate is as stated above or what the owner had actually paid as Additional Registration Fee (ARF) at the time of registration, whichever is lower.
If the car is a converted Off-Peak Car (OPC), an additional PARF rebate may be granted using the following formula:
[Lifespan as converted OPC(in months and days) x $2,200/12]