Three highway concessionaires are offering toll rebates on selected roads in conjunction with Christmas on Friday.

They are PLUS Malaysia Berhad, Syarikat Mengurus Air Banjir & Terowong Sdn Bhd (SMART) and Maju Expressway Sdn Bhd.

PLUS Malaysia Berhad chief operating officer Mohammad Fuad Khusairi said users of Class 1 vehicles utilising the electronic toll payment system on Dec 25 would benefit from a 20 per cent rebate.

"The rebate will be inserted in their Touch 'n Go or PLUSMiles cards by way of a top-up between Jan 15 and April 14, 2016," he said in a statement today.

The rebate is for toll on the PLUS network of highways, namely the North-South Expressway, North-South Expressway Central Link (ELITE) and Malaysia-Singapore Second Link (Linkedua).

However, highway users would not benefit from the rebate at the Tanjung Kupang, Bukit Kayu Hitam, Sultan Iskandar Building and Penang Bridge toll plazas, he said.

SMART announced that a 20 per cent discount would be given to all vehicles using the SMART tunnel between 6am on Dec 25 and 6am on Dec 26.

SMART Highway chief operating officer Mohd Fuad Kamal Ariffin said the discount was in appreciation of users of the SMART tunnel on Christmas Day.

Maju Expressway is offering a 10 per cent discount for users of the Maju Expressway (MEX).

Its corporate senior executive officer, Saiful Bakhri Mohd Annuar, said the discounted toll rate would be effective from midnight on Dec 25 to 11.59pm on Dec 26.

"Users of the Seri Kembangan toll plaza can continue to enjoy the toll-free ride until further notice," he said.