The Model S was charged S$15,000 (U.S. $10,481) for exceeding the carbon emissions requirement. All the while, the owner, and anyone else that knows of the model, likely would have expected a rebate.

When Singapore's Land Transport Authority (LTA) tested the vehicle it was shown to consume 444 Wh/km of electric energy. This number is nearly double U.S. EPA's estimates. The emissions produced from that use of energy, estimated through the CEVS equation, reached 222g CO2/km.

The Tesla was the first electric car not qualifying for the rebate in Singapore, according to the LTA.

U.S. examples show the same Tesla Model S P90D with emissions falling between (155g CO2/km) and (167g CO2/km). While these numbers show that the car would not receive any rebate, the Tesla should not have received a surcharge either.

Tesla released the following statement to InsideEVs on their interpretation/understanding of the emissions of the Model S:

The Model S that our customer imported into Singapore left our factory in 2014 with energy consumption rated at 181 Wh/km. As the Land Transport Authority has confirmed, this qualifies as the cleanest possible category of car in Singapore and entitles the owner to an incentive rather than a fine.