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Transitional arrangement. You can drive again from March 1th

MRB transitional arrangement. You can drive again from March 1th
ER Classics Desktop 2022

The winter period within the MRB transitional arrangement for old-timers is already over. This means that owners of petrol vehicles, which fall under the regulation before 2022, can go back on the road from 1 March to 30 November.

When a petrol passenger car, truck or motorcycle is first put into service on January 1, 1982 or later, but before January 1, 1988, it will be eligible for the scheme this year. The bill for the scheme must then already be paid in 2021. The owner pays maximum an amount of €130 in motor vehicle tax. In January and February, with the exception of a few event days and MOT inspections, the vehicle was not allowed on the road in that case. Parking in a public place was also prohibited in the first two months of this calendar year.

Diesel and LPG

Motor vehicles on diesel and LPG do not qualify for the transitional arrangement, regardless of age, with the exception of buses and trucks not used for commercial purposes. Owners pay the full rate for this, unless the license plate is suspended. Motor vehicles of forty years and older are exempt from MRB, regardless of fuel type. Motor vehicles of forty years and older are exempt from MRB, regardless of fuel type.

December 2022

December 2022 falls under the MRB transitional arrangement for the current period: the calendar year 2022. Then the vehicle - just like in January and February 2022 - is not allowed on the road. The same applies here: A public parking lot may not be used.

Not in control now? Then only next calendar year options

Those who do not make use of the motor vehicle tax transitional arrangement 2022, but would like to do so next year, can download, fill in and send the form 'request motor vehicle tax special rate' via the website of the Tax Authorities. Anyone who is not currently in the scheme will not be eligible again until January 1, 2023. Before 1 January 2023, the request to make use of the transitional arrangement must be received by the Tax and Customs Administration. It is also advisable to send the form to the tax authorities well before the New Year's deadline.

Stop this year with a transitional arrangement

It is possible that owners of a vehicle in the MRB transitional arrangement will decide during the course of this year to abandon the arrangement immediately. In that case, they must pay the standard rate retroactively from 1 January 2022.

Normal rate when used in January, February or December

If you use the MRB transitional arrangement, you may not use or park your motor vehicle eligible for the arrangement on the public road in January, February and December. For a MOT inspection in those months, you may drive the motor vehicle to the inspection station. You can also use the for up to 2 days in those months event arrangement. Do you want to use or park your motor vehicle on public roads in January, February or December? Then you pay the normal rate for the entire year.

May the vehicle also be used for business purposes in the transitional arrangement

The answer to this is not always clear. In the MRB transitional arrangement, trucks and buses may only be used privately. As soon as the motor vehicle is used commercially, the exemption does not apply. Inquiries with the tax authorities showed that it "is logical to assume that all motor vehicles may be used privately". However, the website states that the private provision only applies to trucks and buses. When in doubt, we advise you to contact the tax authorities.

Buy old-timer that is not covered by the transitional arrangement

If you plan to purchase an old-timer that qualifies for the transitional arrangement, the tax choice made by the previous owner on January 1 will continue to apply. This means that the vehicle remains in the transitional arrangement if the previous owner has made that choice. You do not have to pay anything for the rest of the year, because the previous year has already been paid by the previous owner. If the vehicle is not in the transitional arrangement, then it can only be included in the MRB transitional arrangement from the following year and you simply have to pay MRB for the remaining months. By the way, don't forget to request insurance for the classic.

Maintenance and fluids

When you get back on the road or buy a classic, you naturally want your classic to be in a good state of maintenance. After a few months of downtime, it is always good to provide the correct, new fluids. Refueling the correct fuel (so no E10, preferably also use ethanol killers) also contributes to the preservation of your classic. A full check of the technology and of the tires and tire pressure can of course also not hurt.

Transitional arrangement and insurance: minimum liability insurance obligation

When the owner makes use of the transitional arrangement, the license plate of the vehicle is 'actively' registered with the RDW and the Motor Vehicle Liability Insurance Act (WAM) is in force. As a result, you are obliged to keep the old-timer insured for at least third-party liability in the winter months concerned. The fact that the public road may not be used does not relieve the owner of the insurance obligation. At present, the WAM only has an exception for vehicles that are suspended.

More Info

You can find more information about the MRB transitional arrangement on the website of the Tax Authorities, or by visiting to click. You will also find more information about the provisions for camping vehicles.


Give a reaction
    • Hi Lorenzo; the answer to your question is in the text twice:
      “Motor vehicles of forty years and older are exempt from MRB, regardless of fuel type. Motor vehicles of forty years and older are exempt from MRB, regardless of fuel type.”

  1. I have 2 x Saab 900, year 7-1988 and year 10-1988
    Both were born a few months late, so I've been paying the full price for 33 years, because the transitional arrangement stops at the year of construction 1-1-1988
    It doesn't make it any less enjoyable.

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