Do you have to pay bpm for a used passenger car, delivery van or motorcycle? Then you will not have to pay more bpm than the bpm ‘that is charged for comparable vehicles that are already registered in the Netherlands’. Therefore you may use the lowest gross bpm amount when calculating the bpm, between the date of commissioning and the date of your bpm declaration. It doesn't matter if the motor vehicle was first put into use in the Netherlands or abroad.
I want to use an old bpm tariff in my declaration
Is the old bpm tariff lower than the current bpm amount? In that case you may use this old gross bpm amount as a basis for the bpm calculation. In your bpm declaration you fill in: 'Request for the application of the historical gross bpm amount'. Calculate the historical gross bpm amount yourself, and include this calculation as extra appendix to the bpm declaration.
You should follow the rules that were applicable, to the old bpm tariff at that time, including:
- the rules for facilities at the motor vehicle that may or may not be part of the price list price
- the rules for the bpm tariff (for example CO2 surcharge, particulate reduction and energy label)
What is this brochure about?
In this brochure you can read the bpm tariffs from 1993 for passenger cars, delivery vans and motorcycles.