The introduction of BPM for electric vehicles from 1 January 2025 has caused great outrage in the wheelchair bus sector.
Where a fixed rate of €667 applies to regular electric passenger cars, the calculation for electric wheelchair buses is disproportionately high. The tax burden rises to amounts between €15.000 and €20.000 per vehicle, an unexpected and heavy financial burden for entrepreneurs and healthcare institutions that depend on wheelchair transport.
The trade association Royal Dutch Transport (KNV) has sounded the alarm and states that this situation is the result of an unintended omission in the regulations. According to the new BPM calculation, wheelchair buses fall under the category of 'special passenger cars', which does not look at CO₂ emissions, but at the net catalogue price. This results in the BPM levy for these vehicles being set at 37,7% of the net catalogue price, a percentage that is many times higher than the €667 that applies to other electric passenger cars.
KNV chairman Fred Teeven took immediate action and raised the issue with Kees van den Burg, Director-General of Mobility at the Ministry of Infrastructure and Water Management. In addition, the House of Representatives was informed and discussions are being held with civil servants from various ministries. In the short term, KNV will enter into consultations with the Ministry of Finance to find a solution.
According to KNV, this is a problem that we cannot ignore. The electric wheelchair bus is essential for many people with a disability. It is unthinkable that the government stimulates the sustainability of transport on the one hand, but on the other hand introduces a tax that makes the purchase of an emission-free vehicle financially unfeasible.
The sector fears that the sky-high BPM levy will lead to fewer investments in electric wheelchair buses, which will stagnate the greening of wheelchair transport. Furthermore, the measure could result in higher transport costs for healthcare institutions and private individuals who depend on special transport.
Although KNV acknowledges that the abolition of the zero rate for electric cars is a broader fiscal revision, they emphasize that insufficient account has been taken of the specific position of wheelchair buses. The organization urges politicians to quickly come up with an appropriate solution, such as an exception rule or an adjusted rate that better matches practice.
The coming weeks will be crucial for the future of electric wheelchair transport in the Netherlands. KNV hopes that the discussions with the Ministry of Finance will lead to a revision of the BPM regulations, so that these essential means of transport remain affordable.
