Disabled person's scheme

Has your delivery van been in use after 1 July 2005 and do you use it to transport a disabled person or that person's appliance? Or are you a disabled person and do you use the delivery van for yourself and your appliance? In that case you can make use of the scheme for the disabled under certain conditions.


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

  • The delivery van must meet the requirements for delivery vans.
  • The disabled person must be transported in the driver's cabin.
  • A non-collapsible wheelchair or other appliance must be transported simultaneously in the cargo space or the driver's section of the delivery van.
  • The appliance must be necessary for the disabled person in view of his or her disability.
  • The appliance must be too large or too heavy to transport in a passenger car.

Is it necessary for the disabled to take his or her seat in the driver's cabin via the cargo space, whether or not in the wheelchair? In that case you are permitted to remove the fixed partition between the driver's cabin and the cargo space. Do always specify this in your application.

Send your application to:

Belastingdienst/Centrale administratieve processen
Postbus 10013
7301 GA Apeldoorn

The Netherlands

I buy a new delivery van

When you buy a new delivery van, you will receive an explanatory letter from us. In that case, you must file a declaration for the tax on cars and motor vehicles (belasting van personenauto’s en motorrijtuigen, bpm). Use the form Aangifte bpm Registratie bestelauto (Declaration bpm registration delivery van, only available in Dutch). Are you making use of the disabled person’s scheme or would you like to do so? In that case, you can apply for a sett-of of the bpm by means of this same form. Also complete the form Verzoek motorrijtuigenbelasting bestelautotarief voor gehandicapten (Application motor vehicle tax delivery van rate for disabled persons, only available in Dutch).

Death of the disabled person

When the disabled person is deceased, no bpm must be paid in the following situations:

  • The delivery van was registered in the name of the disabled person at the time of his or her death.
    After the death, a family member of the disabled person living as part of the household registers the van in his or her name. He or she submits an application to the Netherlands Tax and Customs Administration for this purpose.
  • The delivery van was not registered in the name of the disabled person at the time of his or her death.
    In that case, the delivery van will remain registered in the name of the person to whom the vehicle is registered for at least five years after the registration in the registration system. The person in whose name the registration number is listed or his or her family members living as part of the household are the only ones allowed to use the delivery van.

I buy a used delivery van

Is the van you buy registered in the Netherlands, younger than 5 years and has the bpm been paid? If you are making use of the scheme for the disabled, you can apply for a bpm refund using the form Verzoek om teruggaaf bpm/Gehandicaptenregeling ('Declaration bpm/Disabled person's scheme', only available in Dutch).

More information

Do you have any questions about the disabled person's scheme? If so, call Tax Information Line Cars.

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