Last Updated: 1 August 2022
[ACC 12,115] SCHEDULE (Regulation 3(1))MOTOR VEHICLE ACCIDENT LEVIES
| Class | Description of Motor Vehicle | Motor Vehicle Accident Levy (exclusive of VAT) |
|---|---|---|
| 1 | Private | $57.80 |
| 2 | Commercial | $57.80 |
| 3A | Light goods — no passengers | $115.60 |
| 3B(1) | Light goods — 11 passengers or less | $115.60 |
| 3B(2) | Light goods — over 11 passengers | $115.60 |
| 3C | Heavy goods — no passengers | $115.60 |
| 3D(1) | Heavy goods — 11 passengers or less | $115.60 |
| 3D(2) | Heavy goods — over 11 passengers | $115.60 |
| 4 | Taxi (not less than 4 passengers and not more than 5 passengers) and licensed hire vehicles up to 5 passengers | $123.85 |
| 5A | Minibus (not less than 8 passengers and not more than 15 passengers) and licensed hire vehicles more than 5 passengers | $227.52 |
| 5B | Omnibus (not less than 16 passengers) | $280.73 |
| 6 | Fire brigade, ambulance | $70.64 |
| 7 | Motor cycle | $33.03 |
| 8 | Trailer | $33.03 |
| 9A | Motor trade plate | $62.39 |
| 9B | Tow truck | $62.39 |
| 10 | Rental (not more than 8 passengers) | $156.88 |
| 11 | Miscellaneous (tractor, hearse, roller, mobile equipment) | $33.03 |
| 12 | Administration fee (alteration, transfer, duplicate) | $13.76 |
The classification criteria of the Authority is applicable to determine the levy payable as per the description of a motor vehicle.
The Laws of Fiji