Applying for reimbursement of BPM when transporting a person with a disability (disabled persons scheme)
If you are buying a passenger car, motorbike or van, you must pay belasting van personenauto’s en motorrijwielen – BPM (private motor vehicle and motorcycle tax) at the time of purchase. In some cases you can claim a refund of the BPM you have paid, e.g. if the vehicle is used to transport disabled persons. This falls under the gehandicaptenregeling (disabled persons scheme).
Last updated on 15 December 2022
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Transport of disabled persons
The following conditions must be met to apply for a reimbursement of BPM:
- Your vehicle must be fitted out to transport a disabled person, who must be in the cabin, together with his or her mobility aids.
- You yourself are disabled and you use an adapted vehicle to transport your mobility aids.
Eligibility for the disabled persons scheme
You are eligible under the disabled persons scheme if you meet the conditions, for example when the mobility aids are too large for a passenger car.
Applying for a refund of BPM
Applications for a refund of BPM are made to the Belastingdienst (Tax and Customs Administration) using the application form for refund of new vehicle tax / disabled persons scheme (in Dutch).
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