Apply for vehicle tax relief for severely disabled persons

If a motor vehicle (motor vehicle) has been registered for you as a private individual, you generally have to pay tax on this vehicle from the day of registration. If you are severely disabled and the owner of a motor vehicle registered in your name, you can, under certain conditions, receive a motor vehicle tax concession in the form of a full tax exemption or a tax reduction.

The type of tax concession depends on which characteristics are included in your severely disabled person's pass.

If you are exempt from tax, you do not have to pay motor vehicle tax. You receive full tax exemption if your severely disabled person's pass contains at least one of the following characteristics:

• H = Helplessness in the performance of daily tasks
• Bl = blindness or severe visual impairment
• aG = exceptional walking disability

If, as a person with a severe disability, you were already exempt from motor vehicle tax on 31 May 1979, you can also receive a tax exemption if your severely disabled person's pass contains the following characteristics:

• War-damaged (severely war-damaged persons according to the Federal Pension Act)
• VB = pension entitlement (severely disabled former soldiers of the German Armed Forces, persons doing civilian service or political prisoners of the former GDR)
• EB = Entitlement to compensation (victims of National Socialist persecution)

With a tax reduction, you have to pay half the normal motor vehicle tax. You receive a tax reduction of 50 per cent if

• your severely disabled person's pass is printed with an orange-coloured area and contains at least one of the following characteristics:
  • G = walking impediment
  • Gl = Deafness
• you have waived your right to free transport on public transport. Your supplementary sheet to your severely disabled person's pass must therefore not contain a corresponding token.

If you are still a minor and have a severe disability, the motor vehicle must be registered for you.

If you are a person with a severe disability and do not drive your own vehicle, the journeys must be for the purpose of travelling or household management.

If you use your motor vehicle temporarily or permanently for other purposes, you must notify the relevant main customs office immediately of this so-called non-appropriated use.

The tax concession does not apply for the duration of the non-appropriated use, but at least for 1 month.

Use for a purpose other than that for which it was intended is, for example, when a tax-privileged motor vehicle

• for the carriage of goods, excluding hand baggage,
• for the carriage of passengers for remuneration, with the exception of occasional carriage, or
• is used by other persons for journeys that are not related to the transport of the severely disabled person or their household.