The major workhorse of a new generation of wheelchair accessible buses (WAB), the Scania K230UB was the first low-entry single deck model to be introduced in mass quantities from November 2007. This model also saw the introduction of Electronic Destination Signage (EDS) as the standard equipment for new SBS Transit buses, a major turnaround in policy from plastic signs as LED-based EDS is now cheaper to purchase as compared to the era of Dennis Trident 3s.

A total of 501 Euro IV units were purchased. Its Exhaust Gas Recirculation (EGR) technology does away the need for additives in exhaust treatment. Each unit was powered by the Scania DC9 16 230 Euro IV engine (8,867cc). Batch One units were fitted with the ZF Ecomat 6HP502CN 6-speed automatic transmission (except 8033D), while Batch Two units were fitted with the updated ZF Ecomat 6HP504CN 6-speed automatic transmission. Early units (except 8033D) were also originally delivered with a cruise control functionality that can be activated through the steering wheel controls, though it is not used by bus captains under normal circumstances.

Bodied by Gemilang Coachworks of Malaysia (where similar units were delivered to RapidKL) using Alcan's EcoRange aluminum-based technology, each Euro IV unit had 2 wheelchair spaces, Cool-Air EDS and air-conditioning by Denso (except 8033D). While all production K230UB Euro IVs received the Denso LD8i, selected buses had their air-conditioned system replaced by the newer and more efficient Denso LD8u model.