Exemption for carrying a wheelchair in the cargo space of a delivery van
Have you registered a delivery van in the Netherlands prior to 1 July 2005? Or do you have an imported delivery van with a date of first use prior to 1 July 2005? In that case you may be granted a bpm exemption if you have your delivery van adapted for the transport of a wheelchair in the loading space.
For the exemption for the transport of a wheelchair in the loading space, your delivery van can differ from the requirements for a delivery van. The modifications that you can make to your delivery van are listed below.
Facility for securing a wheelchair
You can have the loading floor of your delivery van fitted with a facility to secure the wheelchair.
Removal of fixed partition
You can have the fixed partition between the loading space and the driver's cabin if the disabled person is only able to take a seat in the driver's cabin via the loading space.
Applying for the exemption
For this exemption call the Tax Information Line Cars. We will make an appointment with you to perform a 'physical check' on your delivery van. You will be granted an exemption if your delivery van meets the requirements.
No exemption for a delivery van from 1 July 2005
Have you registered a delivery van in the Netherlands prior to 1 July 2005? Or do you have an imported delivery van with a date of first use after 1 July 2005? In that case you are not eligible for exemption if you adapt this delivery van to transport a wheelchair in the loading space. You are liable for bpm, but you can apply for a refund using the form 'Verzoek om teruggaaf bpm/Gehandicaptenregeling' ('Application for bpm refund/Disabled persons scheme')(only available in Dutch). Read the conditions given in this form.