The current MRB oldtimer scheme for oldtimers has not produced the desired effect in several areas. Partly for this reason, the Stichting Autobelangen has submitted the Oldtimer Amendment 2017 to CDA representative Pieter Omtzigt. According to Stichting Autobelangen, the adjustment of the measure serves the purpose of achieving a balanced and just old-timer policy. “The interests of the oldtimer owner are served in this way. The objectives of the government will not be lost sight of, ”the foundation writes in the amendment. Remarkable: those responsible propose to levy motor vehicle tax on vintage cars from the age of 30. A fuel surcharge for diesel and LPG vehicles is also mentioned.
According to Autobelangen, the proposed legislative amendment contributes to the preservation and creation of cultural driving heritage. Furthermore, the hobby possession of all types of old-timers would become (again) accessible when the proposals are translated into legislation. According to them, the amendment is in line with European standards and guidelines for old-timers. The age of 30 years and older is the starting point.
Change to old-timer scheme is in line with MOT regulations
The change is also in line with existing Dutch MOT regulations for old-timers. Car Interests also states that the plans can be implemented budget-neutral. The Amendment also refers to the fact that there will be no priming effect (import) with regard to diesel vehicles. The age and not the year of construction is also used as a starting point across the board. Finally, the proposal does not have a "shedding obligation" or other driving restrictions.
Proposal Car interests in practice
The Car Interests Foundation suggested more. All passenger cars, commercial vehicles, motorcycles, camping vehicles, buses and lorries aged 30 and older registered in the Netherlands will be taxed with effect from this amendment. They then fall under the so-called classic car MRB rate. Owners of this category of old-timers would, in the plans of Stichting Autobelangen, pay motor vehicle tax per period of one year. In that proposal, the old-timer motorcycles are taxed at € 25 per year, while all other old-timers are taxed at € 100 per year.
In the plans of Stichting Autobelangen, a fuel surcharge applies to passenger cars and commercial vehicles up to 3500 kg on LPG and diesel. This is then used until the vehicle reaches the age of 40. An amount of a maximum of 400 euros per year is proposed. As an option, Autobangen has also indicated that from the age of 50 the classic car rate will become nil. In that case a full MRB exemption applies.
Collection of the vintage car rate
The old-timer tariff must be paid in the Amendment per period of a full year. The first period starts at the start of the “date of ascription”. Owners of classic cars receive an invoice for the full rate from the tax authorities at the start of each period. For example, no refund will be made in the event that the vehicle is suspended, exported or sold within a current period (of 1 year). Furthermore, in the plans of Auto Interests, no old-timer tariff has to be paid for already suspended vehicles.
All proceeds in favor of the State
If the vehicle is removed from the suspension within a current period (the vehicle was suspended at the start of the period), the owner will receive an invoice for the remaining period. The fuel surcharge for diesel and LPG is -not deviating from the regular MRB- per month, quarter or year. Refunds are therefore also granted on the fuel surcharge in the event of suspension. This is also the case with sales. In the proposal no provincial surcharges are levied on the classic car rate. All proceeds go to the state.
Introduction of the vintage car rate
Car Interests also proposes that when this amendment is introduced as of January 1, 2018 - as a result of the transition from one measure to another - to be paid once for a shortened period. Each owner will receive an invoice from the tax authorities in proportion to the period from 1 January to the date of ascription in 2018.
In the amendment submitted by Stichting Autobelangen to Pieter Omtzigt, it is stated that owning and driving a (young) classic car will be affordable again. Especially enthusiasts with a smaller purse will profit from this, according to the Autobelangen Foundation, and will be able to pursue their hobby again.