Yesterday, on Budget Day, the Outgoing Cabinet presented important changes regarding mobility. The main changes has From Mussel addressed to its customers. we will briefly summarize them for you.
Addition from 1 January 2022
The addition percentage remains the same for petrol and diesel cars. But for new electric cars, this percentage rises from 12% to 16%. This percentage applies up to a tax value of € 35.000 (in 2021 this will be € 40.000). The general addition rate of 22% applies to the part above that.
Tax subsidies from January 1, 2022
In 2022, the government will spend extra money on the SEPP, SEBA and MIA subsidies. Below are the changes in a row:
SEPP (Subsidy Electric Passenger Car for Private Individuals)
This is a subsidy that you can apply for as a private individual if you buy a new or used electric car from the dealer. This year, for example, the SEPP was € 4.000 for a new car and € 2.000. for a used copy. The disadvantage of the scheme was that the total subsidy pot was soon empty. The government has now announced that it will set aside considerably more money for this SEPP.
SEBA (Subsidy Scheme for Zero-Emission Commercial Vehicles)
The SEBA is a subsidy that you can apply for when you buy an electric van from the company. This SEBA is currently 10% of the net price of the van, with a maximum of € 5.000. Although the subsidy pot for 2021 is not yet empty, we read in the Tax Plan 2022 that the government will also fill this subsidy pot extra next year.
MIA (Environmental Investment Allowance)
The MIA (can be requested via www.rvo.nl) is a deductible item that you can receive when your company invests in environmentally friendly business assets. Think of an electric passenger car or electric van. At the moment, for example, the MIA for an electric passenger car is 13,5% over a maximum of € 40.000; for an electric van, the MIA is even 36% over a maximum of € 75.000! Although it will only be announced around Christmas for which cars you can apply for MIA in 2022, the good news about Prinsjesdag is that these percentages are going up considerably. For example, the percentage of 13,5% is doubled to 27%.
Road tax EV and Plug-In hybrids (PHEVs)
Electric cars still have the advantage in 2022 that they are free of road tax. You do not pay road tax for an electric car.
Plug-In hybrid cars with emissions below 50 grams of CO2 per kilometer will pay a half rate of road tax until 2024.
The BPM increases, for electric cars it remains the same
No BPM is currently levied on the price of an electric car. This applies until December 31, 2024. From 2025, a fixed BPM rate of € 360 will apply to electric cars. New cars with a combustion engine will be taxed more heavily from 2022.
Fuel is getting more expensive
Because more electric cars are being sold, the loss of income has to be paid in a different way. In 2021, the diesel excise duty was increased by € 0,01, in 2022 there will be no further increase. The next increase will come from 1-1-2023, in which the diesel excise duty will be increased again by € 0,01.
Public charging stations
For charging electric and plug-in hybrid cars at public charging stations, the reduced energy tax rate will be extended until 2022. This contributes to the business case of such a charging station and thus to a nationwide network of charging stations.