Last night, the Senate agreed to the 2014 Tax Plan and thus to the new tax rules for vintage cars. There appears to be much uncertainty about the transitional arrangement. In this message we present the substantive consequences that result from the decision taken last night.
All motor vehicles from the age of 40 exempt
From 1 January 2014 all motor vehicles of 40 years and older are exempt from motor vehiclestax (MRB). In addition, there will be a transitional arrangement for passenger cars and delivery vans running on petrol, motorcycles, buses and trucks, which are 1 or older on 2014 January 26 but not yet an 40 year.
Vehicles that fall under the transitional arrangement are eligible for a quarterly rate. The quarterly rate applies to an entire calendar year with a maximum of € 120. The condition is, however, that public roads are not used in January, February and December. The holder of the vehicle can inform the Tax Authorities each year in the fourth quarter whether he opts for the transitional arrangement in the coming calendar year. The application and payment must be made before 1 January.
Transitional arrangement: entry into force of 1 January 2014
The transitional arrangement will take effect on January 1. To be able to make use of this scheme in 2014, the vehicle holder therefore receives a letter at the beginning of 2014 and is given time to make a choice until 2014 March 1. In the months of January and February 2014 the road can be used as normal.
If the transitional arrangement is applied for a vehicle and the vehicle is still being driven or if the vehicle is nevertheless parked on public roads in January, February and December, the holder of the vehicle still owes the normal MRB for the entire calendar year plus a substantial absence penalty .
Diesel and LPG only exempt from 40 years
Passenger cars and delivery vans with diesel or LPG of 26 years and older, but who are not yet 40 years old, are not eligible for the transitional arrangement. The First Chamber fraction of the PVV still submitted the Motion of Strien. It requested that the diesel and LPG cars be covered by the approved transitional arrangement. That motion was rejected.