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The purchase of a vehicle by a disabled person, wheelchair user or person with clinically proven reduced mobility, has the advantage that the super-reduced Value Added Tax will be applied, i.e. only 4% VAT will be paid on the purchase of the vehicle.
In addition, this owner will be exempt from paying registration tax, provided that his or her disability is proven and that it is more than 33%, and the same applies to road tax. The resolution period is 6 months.