Some time ago we informed you about the plans of the tax authorities to tax the "polluting" old diesel with an additional surcharge of 15%. A private diesel is considered to be polluting if it emits more than 5 mg of fine dust (without a factory-fitted soot filter) per kilometer. For commercial used delivery vans, that name applies if it was 1 years or older as of January 12. The start date of this measure was set at 1 January 2019, but it has been postponed.
As is known, the Tax Authorities have had problems with the implementation of new systems for some time. The ICT that is responsible for the correct levy of motor vehicle tax is one of the concerns. The surcharge of 15% on the regular MRB rate for diesels with emissions of more than 5 mg of fine dust per kilometer and without a soot filter (ex works) was postponed. Yet the tax is still levied; not with retroactive effect, but with effect from 1 January 2020. Measures for diesel cars that received their first admission date 40 years or more ago have not yet been mentioned.
Advance on IT problems: two notes
The tax authorities take an advance on IT problems. It covers itself by imposing the assessment in two parts on January 1. The regular MRB rate and the supplement are presented to the taxpayer with a separate assessment. In other words: the owner receives either two bills or two debits per period for the molars.
Supplement also for diesels with filter installed afterwards
The charge also remains in place for the "polluting" diesel driver who installed a soot filter afterwards. We wrote that before. But it is precisely those who opted to contribute to the environment during the second half of the previous decade and to invest in a soot filter that will get the fiscal lid on. That is all the more strange because the government is purchasing one after market soot filter for some time.
Another bill from 2021
Anyway: the charge is therefore continued and the surcharge applies to preferably 700.000 owners who drive a polluting diesel without a factory filter. That means that in fact everyone with a diesel that complies with the Euro 4 standard or lower may be next. From 2021 onwards, they will again receive one assessment with the total rate (MRB + extra levy). The Euro 5 standard diesels are not included, also because the manufacturers had to install a filter in order to achieve the required emission values of soot particles.
Environmental zones: presumably mainly valid for Euro 4 norm and lower
It was already clear earlier that the environmental zones in the Netherlands will soon be subject to simplified regulations, and when they are set up they apply to diesels that do not meet the Euro four or Euro five standards. It is logical to assume that municipalities, which choose to set the environmental zone, opt for the latter standard as a minimum requirement. An exception may apply to old-timers, depending on how the municipalities concerned formulate their policy.