Disability scheme

Is the date of initial commissioning of the delivery van on or after 1 July 2005? If you are using the van to transport a person with a disability and their disability aids then you can use the Disability scheme under certain conditions. If you are disabled yourself and use the van to transport yourself and your disability aids then you can also use the Disability scheme under certain conditions.


You may apply the disabled person's scheme if you meet all following conditions:

  • The meets the bpm requirements.
  • The disabled person sits in the driver's cabin during transport.
  • You simultaneously transport the disabled person with a non-folding wheelchair or other disability aids in the cargo area or in the driver's cabin of the van.
  • The disability aid is necessary for the person's disability.
  • The disability aid is too large or heavy to transport in a passenger car.

If the disabled person can only get into the driver's cabin via the cargo space, in a wheelchair for example, then you may remove the fixed wall between the driver's cabin and the loading space. Do mention in your application that the fixed wall has been removed.

Send your application for the scheme to:

Belastingdienst/Centrale administratieve processen
Postbus 10013
7301 GA Apeldoorn

You buy a new delivery van

Are you buying a new van? If so, you will receive a letter from us with instructions. You need to do 2 things:

You buy a used delivery van

Is the van you are buying registered in the Netherlands and has the bpm been paid? And did you make use of the disability scheme? If so, then you can reclaim the bpm by using the form 'Verzoek om teruggaaf bpm - Gehandicaptenregeling' (Request for refund of bpm - Disability scheme, only available in Dutch).

Death of the disabled person

If the disabled person is deceased, there will be no need to pay bpm in the following situations:

  • The van was in the disabled person's name at the time of death. After death, a resident family member of the deceased asks the tax authorities in writing to put the van in his/her own name. The letter can be sent to the address given under 'Conditions'.
  • The van was not in the disabled person's name at the time of death. The van will then remain in the name of the registration holder for at least 5 years after registration in the vehicle register. Only the registration holder or his resident family members may use the van.

More information

Do you have questions about this scheme? Then please call the Tax Information Line Cars (in Dutch: BelastingTelefoon Auto), tel. 0800 - 0749 (from abroad: +31 555 385 385). Please note that our employees will only speak Dutch.

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