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MRB transitional arrangement. You can hit the road again on 1 March.

The winter period within the transitional arrangement for vintage cars is over again. This means that owners of petrol vehicles, which fall under the 2020 regulation, can be back on the road from 1 March up to and including 30 November.


When a passenger car, truck or motorcycle powered by petrol was first put into use on January 1, 1980 or later, but before January 1, 1988, it is eligible for the scheme this year. The bill for the scheme must then be paid in 2019. The owner pays maximum € 127 motor vehicle tax. In January and February, with the exception of a few event days and MOT driving tests, the vehicle was not allowed on the road in that case. Parking in a public place was also prohibited in the first two months of this calendar year.

Diesel and LPG

Diesel and LPG motor vehicles are - regardless of age - not eligible for the MRB transitional arrangement. Owners pay the full rate for this, unless the license plate is suspended. Motor vehicles of forty years and older are exempt from MRB, regardless of fuel type.

December 2020

December 2020 falls under the MRB transitional arrangement for the current period: the calendar year 2020. Then the vehicle - just like in January and February 2020 - is not allowed on the road. And here too: the use of a public parking is prohibited.

Not in control now? Then only next calendar year options

Those who do not make use of the MRB transitional arrangement 2020, but wish to do so next year, can download, complete and send the form 'request motor vehicle tax special rate' via the website of the Tax Authorities. Anyone who is not currently in the scheme will only be eligible again as of January 1, 2021. The tax authorities must have received the request for use of the transitional arrangement before 1 January 2021. Incidentally, it is advisable to send the form to the Fiscus well in advance of the New Year's deadline.

Stop this year with a transitional arrangement

It is possible that owners of a vehicle in the MRB transitional arrangement will decide during the course of this year to abandon the arrangement immediately. In that case, they must pay the standard rate retroactively from 1 January 2020.

Normal rate when used in January, February or December

If you use the MRB transitional arrangement, you may not use or park your motor vehicle eligible for the arrangement on the public road in January, February and December. For a MOT inspection in those months, you may drive the motor vehicle to the inspection station. You can also use the for up to 2 days in those months event arrangement. Do you want to use or park your motor vehicle on public roads in January, February or December? Then you pay the normal rate for the entire year.

May the vehicle also be used for business purposes in the transitional arrangement

The answer to this is not always clear. In the MRB transitional arrangement, trucks and buses may only be used privately. As soon as the motor vehicle is used commercially, the exemption does not apply. Inquiries with the tax authorities showed that "it is logical to assume that all motor vehicles may be used privately". However, the website states that the private provision only applies to trucks and buses. For the time being, we therefore adhere to that principle. (Update 29-2-2020)

Buy old-timer that is not covered by the transitional arrangement

If you plan to purchase an old-timer that qualifies for the transitional arrangement, the tax choice made by the previous owner on January 1 will continue to apply. This means that the vehicle remains in the transitional arrangement if the previous owner has made that choice. You do not have to pay anything for the rest of the year, because the previous year has already been paid by the previous owner. If the vehicle is not in the transitional arrangement, then it can only be included in the MRB transitional arrangement from the following year and you simply have to pay MRB for the remaining months. By the way, don't forget to request insurance for the classic.

Maintenance, liquids and insurance

When you go back on the road or buy a classic, you naturally want your classic to be in good condition. After a few months of inactivity, it is always good to provide the right, new liquids. Refueling the right fuel (so no E10, preferably also using ethanol killers) also helps to maintain your classic. A complete check of the technology and of the tires and tire pressure can of course not hurt either. MRB transitional arrangement or not: the possibility to go back on public roads on 1 March is also a good time to think about your motor insurance. A take out car insurance with better or more conditions applicable to you is nowadays simple. Of course it is handy to be well advised.

More Info

You can find more information about the MRB transitional arrangement on the website of the Tax Authorities, or by visiting to click.


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