Applying for reduced motor vehicle tax for adapted vehicles
If you have an adapted vehicle for the disabled, you may be entitled to the bestelautotarief (delivery van rate), meaning that you pay less motorrijtuigenbelasting – MRB (motor vehicle tax). Applications for the reduced motor vehicle tax for adapted vehicles are made to the Belastingdienst (Tax and Customs Administration).
Last updated on 16 January 2023
Lees deze informatie in het Nederlands
Eligibility for reduced motor vehicle tax for adapted vehicles
You have a vehicle registered in your name and you pay motor vehicle tax. In addition, one of the following situations must apply to you.
- You have a van which is fitted out for use by disabled persons and which you use to transport a disabled person in the cabin, together with their mobility aids.
- You are disabled and you use the adapted vehicle to transport your mobility aids.
You can find the conditions for the reduced motor vehicle tax for adapted vehicles on the Belastingdienst website.
Applying for reduced motor vehicle tax for adapted vehicles
Applications for the reduced motor vehicle tax for adapted vehicles are made to the Belastingdienst using the application form for reduced motor vehicle tax for adapted vehicles (in Dutch).
Laws and regulations (in Dutch)
Wet op de motorrijtuigenbelasting 1994, artikel 24a
Uitvoeringsregeling motorrijtuigenbelasting 1994, artikel 4a