The amended motor vehicle tax rules have led to confusion among the various owners of campers aged 26 to 40 and are still not 100% clear. The Tax and Customs Administration sends assessments to this group of owners, whereby the owner is assessed for the full passenger / delivery van rate. Hans Bakker of the Volkswagen Bus Club Nederland explains this Auto Motor Klassiek.
Request Special Rate
The group of owners who have not had to pay MRB for one or more years now appear at the Tax Authorities without a directly visible past. That is why every owner of an 26-40 year-old camper who runs on diesel or LPG fuel must re-submit the REQUEST FOR MOTOR VEHICLE TAX SPECIAL RATE if he wishes the tax authorities to classify the vehicle as a camper. The note on the car's registration certificate alone is not sufficient.
Camping vehicle on diesel or LPG? Do not wait for the assessment.
According to Hans Bakker, owners of camping vehicles powered by diesel or LPG would therefore be wise not to wait for the attack, but to immediately describe it REQUEST to submit. The form also states the owner's declaration that his motorhome meets the set design requirements.
Camping vehicle on gas? Then wait for the assessment.
Hans Bakker from the Volkswagen Bus Club told the Netherlands Auto Motor Klassiek Incidentally, owners of a gasoline camper van have to wait for the tax authorities' assessment before taking action against the tax authorities. “If the owner is lucky that the petrol camping vehicle is registered as a passenger car with the Tax Authorities, he can choose to make use of the transitional arrangement for petrol vehicles. This means that the owner only pays € 120 per year and can NOT use the public road in December, January and February. "If the vehicle is registered as a camper, the owner can only request the quarter rate for camping vehicles." In both cases, the owner must submit the Special Rate Request to the tax authorities if they wish to make use of the transitional rate for petrol vehicles (vehicle is registered as a passenger car) or the quarter rate for campers (vehicle is registered as a camper).
No suspensory effect, but refund
Hans Bakker: “Incidentally, submitting such a request does not have a suspensive effect, so until the request is granted, the taxed owner must pay the full amount to MRB. It is true that the Tax Authorities refund the overpaid tax after the request has been granted.
Camperrecht automatically goes along with the sale
Hans Bakker further emphasizes that the rules for selling to a new owner have been relaxed since 1 January 2013. “Before that date, a motorhome buyer also had to submit a REQUEST FOR MOTORCYCLE TAX AT SPECIAL RATE. The new owner then stated at the same time that the motorhome met the set design requirements ".
Point of attention when selling
Since 1 January 2013, the right to pay the quarterly rate is simply transferred from the seller to the new buyer.
Receive an assessment? Contact the tax authorities!
Finally, Hans Bakker indicates that owners after receipt of the tax assessment should always make contact with the tax authorities before a choice is made. "That is certainly important for the owners of a gas-powered camping vehicle."
Thanks to Hans Bakker from the Volkswagen Bus Club Nederland (www.vwbusclub.nl)
Update: 24 February 2014
They are idiots in The Hague, yet they have more useful business to do with the Tax Authorities than harassed citizens
I do understand the article, but I can imagine that many camper owners are now scratching their ears.
For the last 2x the word 'quarter rate' in the above article, one should therefore read 'camper quarter rate'.