Applying for reimbursement BPM for people with a disability (disability scheme)
If you use a delivery van to transport someone with a disability (and their disability aid) or you have a disability and use a van to transport yourself and your aid, you can request a reimbursement of BPM under certain circumstances (gehandicaptenregeling). BPM is the purchase tax for a car or motorcycle.
Last updated on 3 January 2025
Lees deze informatie in het Nederlands
Conditions disability scheme
You have a right to reimbursement if you meet the conditions, such as that the person with a disability is in the driver’s cab during transport.
You can find all the conditions for the disability scheme on the website of the Belastingdienst (Tax Administration).
Requesting reimbursement
You can apply for reimbursement at the Belastingdienst.
Lower rate for motor vehicle tax (road tax)
If you use your delivery van to transport someone with a disability, check if you are entitled to the delivery van rate for motor vehicle tax for people with a disability (in Dutch). You will then pay a lower rate of motor vehicle tax.
Laws and regulations (in Dutch)
Wet op de belasting van personenauto's en motorrijwielen 1992, artikel 15a
Uitvoeringsbesluit belasting van personenauto's en motorrijwielen 1992, artikel 13a