The Autobelangen Foundation creates more clarity about the way in which the Tax Authorities work

The Car Interests Foundation has created more clarity in the way the Tax Authorities work with regard to the adjusted MRB scheme for vehicles from 26 to 40 years old. In recent weeks, people have been in contact with the tax authorities several times. This has resulted in more clarity with regard to the working methods of the Tax Authorities and the tax liability of the owners of the currently taxed motor vehicle category.

Different account in first quarter 2014
In the first quarter of 40, the tax authorities will send every classic car owner with a vehicle that is less than 2014 years old an invoice for the motor vehicle tax (motor vehicle tax). The date of the first issue in the Netherlands is only leading for the moment when the owner has to pay and not for determining whether the motor vehicle is eligible for the transitional arrangement or for exemption.

The place in the quarter therefore determines when the owner will receive an invoice from 2014 in the first quarter. This is called time period. In the first quarter, the vehicle currently taxed only has to pay for the period between the start date and 1 April. From 1 April 2014 is paid per full quarter.

Examples
The Autobelangen Foundation reported a number of examples for payments in the first quarter on its website.

• Date of first issue 4 July 1980. The owner pays in the first quarter from 4 January to 1 April. 4 July is the fourth day of the first month of the third quarter. (reduced: 4-1-2014)
• Date of first issue 20 November 1976. The owner pays in the first quarter from 20 February to 1 April. November 20 is the twentieth day of the second month of the fourth quarter. (reduced: 20-2-2014)
• Date of first issue 11 June 1979. The owner pays in the first quarter from 11 March to 1 April. 11 June is the eleventh day of the third month in the second quarter. (reduced: 11-3-2014)

No prior choice for a transitional arrangement
The transitional arrangement applies to passenger cars and delivery vans on gasoline, motorcycles, buses and trucks that were on 1 January 26 year or older but not yet 40 year. The condition applies that buses and trucks are not used for commercial purposes. The Autobelangen Foundation also had contact with the tax authorities with regard to this scheme. The tax authorities said that they do not send a letter to the holder of a motor vehicle that is eligible for the transitional arrangement to make a written choice for the transitional arrangement. After the Senate accepted the adjusted MRB scheme, it was still the case that this category of owners would receive a letter from the tax authorities and could make a choice for 1 in March 2014 whether or not to use the transitional scheme. That appears not to be the case.

Assessment with the amount of the transitional arrangement
According to Wouter van Embden of Stichting Autobelangen, the Tax and Customs Administration indicated that the relevant owner first received an assessment with the amount that applies to the transitional arrangement. If this assessment is not paid - and the subsequent reminder is not paid either - the assessment for the full MRB amount will automatically follow. Van Embden: "It is another reason to make use of the notice of objection we developed and which is almost operational."

Submit an objection if the vehicle has already been suspended
Speaking on objections: Questions have been raised from the rank and file regarding the possibility of filing an objection if the vehicle has already been suspended, regardless of whether this has been done in connection with the adjusted MRB scheme or not. In practice, however, there is still no clarity about the applicability of objections in relation to suspended vehicles.

A complete explanation
The data obtained so far by Stichting Autobelangen via the Tax Authorities and the RDW have been bundled. You will find more relevant information about the adjusted MRB scheme - including attention to suspensions and the operation of the transitional scheme on this page of VrijstellingOldtimer.nl