BPM refund for people with a physical disability (disability scheme)

Do you use one or more delivery vans to transport a person with a physical disability (handicap) and his mobility aid? Or do you have a physical disability yourself and use a delivery van for you and your mobility aid? If you meet the conditions, you can request a BPM refund (BPM is the Private Motor Vehicle and Motorcycle Tax). This is called the disability scheme (gehandicaptenregeling).

Conditions for BPM refund

You can request a BPM refund if you meet all these conditions:

• The delivery van meets the BPM rules.
• The person with the physical disability sits in the driver's cabin during transport.
• You transport a non-foldable wheelchair or other mobility aid in the cargo area or the driver's cabin of the delivery van.
• The mobility aid is needed because of the person's physical disability.
• The mobility aid is too big or too heavy to transport in a passenger car.

Can I remove the fixed partition?

Yes. If the person with a physical disability can only enter the driver's cabin through the cargo area, possibly while sitting in a wheelchair, you may remove the fixed partition between the driver's cabin and the cargo area. Please write in your application that you have removed the fixed partition.

How to apply for the BPM scheme for a new delivery van

Choose your situation:

• You buy a delivery van from a Dutch car dealer, and you are the first person to register the van in the Netherlands vehicle registration system (kentekenregister)

  Fill in the form Application for a BPM refund - Disability scheme (Bestelauto - verzoek om teruggaaf/verrekening bpm - Gehandicaptenregeling, only available in Dutch).

  Has the car dealer already paid BPM for the van? If the car dealer has paid BPM for the van and is allowed to file BPM returns regularly (information at BPM and entrepreneurs in the automotive industry, Bpm en ondernemers in de autobranche, only available in Dutch), you can ask to set off the BPM. To do this, use the form BPM refund for delivery van of an person with a physical diabability (Teruggaafverklaring bpm voor bestelauto's van personen met een lichamelijke beperking, only available in Dutch). This way, you do not have to pay BPM first and then ask for the BPM refund later.

• The delivery van is registered in the Netherlands vehicle registration register (kentekenregister) and has a Dutch licence plate

  Is the delivery van adapted or modified for transporting a person with a physical disability?

  If yes, have the RDW (Netherlands Vehicle Authority) inspect the van. Then, fill in these 3 forms:

  • BPM return, notification or specification (Aangifte, melding of opgaaf bpm, only available in Dutch)

    Choose option 4 at question 2 (this means: to file a BPM return because of vehicle modification) and answer 'Ja' (yes) at question 9b.

  • Application for a BPM refund - Disability scheme (Bestelauto - verzoek om teruggaaf/verrekening bpm - Gehandicaptenregeling, only available in Dutch)
  • Application for motor vehicle tax on delivery van for people with a physical disability (Verzoek motorrijtuigenbelasting bestelautotarief voor mensen met een lichamelijke beperking, only available in Dutch)

  Is the delivery van not adapted or not modified for transporting a person with a physical disability, but still used for this?

  If yes, fill in these 2 forms:

  • Application for a BPM refund - Disability scheme (Bestelauto - verzoek om teruggaaf/verrekening bpm - Gehandicaptenregeling, only available in Dutch)
  • Application for motor vehicle tax on delivery van for people with a physical disability (Verzoek motorrijtuigenbelasting bestelautotarief voor mensen met een lichamelijke beperking, only available in Dutch)

How do I apply for the BPM scheme for a used delivery van?

Choose your situation:

• You are buying a used delivery van from a business owner

  Select the date of first registration of the delivery van:

  • The delivery van was first registered on 1 January 2025 or later

    Is the delivery van adapted or modified for transporting a person with a physical disability?

    If yes, have the van inspected by the RDW (Netherlands Vehicle Authority). Then fill in these 3 forms:

    • BPM return, notification or specification (Aangifte, melding of opgaaf bpm, only available in Dutch)

      Choose option 4 at question 2 (this means: to file a BPM return because of vehicle modification) and answer 'Ja' (yes) at question 9b.

    • Application for a BPM refund - Disability scheme (Bestelauto - verzoek om teruggaaf/verrekening bpm - Gehandicaptenregeling, only available in Dutch)
    • Application for motor vehicle tax on delivery van for people with a physical disability (Verzoek motorrijtuigenbelasting bestelautotarief voor mensen met een lichamelijke beperking, only available in Dutch)

    Is the delivery van not adapted or not modified for transporting a person with a physical disability, but still used for this?

    If yes, fill in these 2 forms:

    • Application for a BPM refund - Disability scheme (Bestelauto - verzoek om teruggaaf/verrekening bpm - Gehandicaptenregeling, only available in Dutch)
    • Application for motor vehicle tax on delivery van for people with a physical disability (Verzoek motorrijtuigenbelasting bestelautotarief voor mensen met een lichamelijke beperking, only available in Dutch)

  • The delivery van was first registered before 1 January 2025 and is less than 5 years old (counted from the first registration date).

    Is the delivery van adapted or modified for transporting a person with a physical disability?

    If yes, first have the van inspected by the RDW (Netherlands Vehicle Authority). Then fill in these 3 forms:

    • BPM return, notification or specification (Aangifte, melding of opgaaf bpm, only available in Dutch)

      Choose option 4 at question 2 (this means: to file a BPM return because of vehicle modification) and answer 'Ja' (yes) at question 9b.

    • Application for a BPM refund - Disability scheme (Bestelauto - verzoek om teruggaaf/verrekening bpm - Gehandicaptenregeling, only available in Dutch)
    • Application for motor vehicle tax on delivery van for people with a physical disability (Verzoek motorrijtuigenbelasting bestelautotarief voor mensen met een lichamelijke beperking, only available in Dutch)

    Is the delivery van not adapted or not modified for transporting a person with a physical disability, but still used for this?

    If yes, fill in these two forms:

    • Application for a BPM refund - Disability scheme (Bestelauto - verzoek om teruggaaf/verrekening bpm - Gehandicaptenregeling, only available in Dutch)
    • Application for motor vehicle tax on delivery van for people with a physical disability (Verzoek motorrijtuigenbelasting bestelautotarief voor mensen met een lichamelijke beperking, only available in Dutch)

  • The delivery van was first registered before 1 January 2025 and is 5 years or older (counted from the first registration date)

    Is the delivery van adapted or modified for transporting a person with a physical disability?

    If yes, first have the delivery van inspected by the RDW (Netherlands Vehicle Authority). Then fill in these 2 forms:

    • BPM return, notification or specification (Aangifte, melding of opgaaf bpm, only available in Dutch)

      Choose option 4 at question 2 (this means: to file a BPM return because of vehicle modification) and answer 'Ja' (yes) at question 9b.

    • Application for motor vehicle tax on delivery van for people with a physical disability (Verzoek motorrijtuigenbelasting bestelautotarief voor mensen met een lichamelijke beperking, only available in Dutch)

    Is the delivery van not adapted or not modified for transporting a person with a physical disability, but still used for this?

    Then fill in the form Application for motor vehicle tax on delivery van for people with a physical disability (Verzoek motorrijtuigenbelasting bestelautotarief voor mensen met een lichamelijke beperking, only available in Dutch).

• You buy a used delivery van from a private person

  Choose your situation:

  • The delivery van has been modified, and BPM has been refunded:

    • Apply for the closed wallet scheme (gesloten-beurzenregeling) using the form Application for refund of BPM with closed wallet scheme for people with a physical disability (Verzoek teruggaaf bpm gesloten-beurzenregeling mensen met een lichamelijke beperking, only available in Dutch).
    • Together with the new vehicle owner, fill in the Attachment to the form Application for refund of BPM with closed wallet scheme for people with a physical disability (Bijlage bij verzoek gesloten-beurzenregeling mensen met een lichamelijke beperking - nieuwe situatie (only available in Dutch).

  • The delivery van still needs to be adapted or modified for transporting a person with a physical disability

    Have the delivery van inspected by the RDW (Netherlands Vehicle Authority) and fill in these 3 forms:

    • BPM return, notification or specification (Aangifte, melding of opgaaf bpm, only available in Dutch)

      Choose option 4 at question 2 (this means: to file a BPM return because of vehicle modification) and answer 'Ja' (yes) at question 9b.

    • Application for a BPM refund - Disability scheme (Bestelauto - verzoek om teruggaaf/verrekening bpm - Gehandicaptenregeling, only available in Dutch)
    • Application for motor vehicle tax on delivery van for people with a physical disability (Verzoek motorrijtuigenbelasting bestelautotarief voor mensen met een lichamelijke beperking, only available in Dutch)

  • Is the delivery van not adapted or not modified for transporting people with a physical disability, but still used for this?

    Fill in these 2 forms:

    • Application for a BPM refund - Disability scheme (Bestelauto - verzoek om teruggaaf/verrekening bpm - Gehandicaptenregeling, only available in Dutch)
    • Application for motor vehicle tax on delivery van for people with a physical disability (Verzoek motorrijtuigenbelasting bestelautotarief voor mensen met een lichamelijke beperking, only available in Dutch)

• You buy a used delivery van abroad that has been adapted for transporting a person with a physical disability

  First, have the delivery van inspected by the RDW (Netherlands Vehicle Authority). Then fill in these forms:

  • BPM return, notification or specification (Aangifte, melding of opgaaf bpm, only available in Dutch)

    At question 2, select 'Aangifte bpm voor een personenauto of motor' (this means: to file a BPM return for a passenger car or motorcyle).

    At question 6c, select 'Bijzondere personenauto' (this means: special passenger car).

    At question 9b, select 'Ja' (yes).

  • Application for motor vehicle tax on delivery van for people with a physical disability (Verzoek motorrijtuigenbelasting bestelautotarief voor mensen met een lichamelijke beperking, only available in Dutch).

What if the person with a physical disability passes away?

If the person with a physical disability dies, you normally have to pay BPM. To do this, fill in the form Return of remaining BPM - termination of Entrepreneurs' or Disabled scheme (Aangifte rest-bpm - beëindiging ondernemersregeling of gehandicaptenregeling, only available in Dutch).

You do not have to pay BPM in these situations

• The delivery van was in the name of the person with a physical disability when they passed away.
  After their death, a family member who lived with this person can write a letter to the Tax Administration to transfer the delivery van into their name.

  Send the letter to:

  Belastingdienst/Centrale administratieve processen
  Postbus 10013
  7301 GA Apeldoorn
  The Netherlands

• The delivery van was not in the name of the person with a physical disability when they passed away.

  In this case, the delivery van stays in the name of the registered owner. Only this registered owner or their family members who live with them may use the van.