{"id":1189,"date":"2022-02-24T09:44:06","date_gmt":"2022-02-24T08:44:06","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/geen-mrb-vrijsteling-voor-vrijwilligersvervoer\/"},"modified":"2026-03-03T10:34:12","modified_gmt":"2026-03-03T09:34:12","slug":"no-road-tax-exemption-for-volunteer-transport","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/geen-mrb-vrijsteling-voor-vrijwilligersvervoer\/","title":{"rendered":"No road tax exemption for volunteer transport"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The owner of a passenger car pays motor vehicle tax (MRB). An exemption may apply to transport provided by volunteers.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Exemption<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The MRB provides an exemption for cars that are (almost) exclusively used for licensed taxi services or for public transport. Volunteer transport does not require a licence, but may still be eligible for this exemption, provided the following conditions are met:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>the transport qualifies as taxi transport, as referred to in the <a href=\"https:\/\/wetten.overheid.nl\/BWBR0011470\/2021-07-01#HoofdstukI_Paragraaf1_Artikel1\" target=\"_blank\" rel=\"noreferrer noopener\">Passenger Transport Act<\/a>;<\/li><li>and is run by volunteers, who do not receive any remuneration for their work;<\/li><li>The organisation providing the transport is regarded as a trader for VAT purposes.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Volunteer transport<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It is on this last condition that things go wrong in a case in which the <a href=\"https:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:HR:2022:209\" target=\"_blank\" rel=\"noreferrer noopener\">Supreme Court<\/a> recently, the ruling of the <a href=\"https:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:GHAMS:2020:988\" target=\"_blank\" rel=\"noreferrer noopener\">Court<\/a> confirmed. The foundation in that case uses a motor vehicle to transport disabled people on a voluntary basis. However, the people being transported do not pay any fee (not even a small contribution), which means the foundation does not qualify as a VAT-registered business. A small (but not merely symbolic) contribution from the passengers would have entitled the foundation to the motor vehicle tax exemption.<\/p>","protected":false},"excerpt":{"rendered":"<p>De houder van een personenauto betaalt motorrijtuigenbelasting (MRB). Voor vrijwilligersvervoer kan een vrijstelling van toepassing zijn. Vrijstelling De MRB kent een vrijstelling voor auto&#8217;s, die (nagenoeg) geheel worden gebruikt voor vergunningplichtig taxivervoer of voor openbaar vervoer. Vrijwilligersvervoer is niet vergunningplichtig, maar kan toch in aanmerking komen voor deze vrijstelling, mits wordt voldaan een de volgende [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1189","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1189","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1189"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1189\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}