New rule for SCT-exempt vehicles: Ban on third-party use is coming
A new regulation regarding the use of vehicles purchased by individuals with disabilities with an SCT (Special Consumption Tax) exemption will come into effect on January 1, 2025. The identification information of individuals authorized to use the vehicles will be entered into the vehicle registration records, and a ban on use by third parties will be introduced. What is the change in the use of tax-exempt vehicles? Here are the details...
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A new regulation regarding the use of vehicles purchased by disabled individuals with an SCT exemption was published in the Official Gazette dated December 4, 2024.
The Regulation on Amending the Regulation on the Execution of Vehicle Sales, Transfer, and Registration Services contains significant changes covering the relatives of disabled individuals and other users.
WILL COME INTO EFFECT ON JANUARY 1
The new rules under the regulation will come into effect as of January 1, 2025.
From this date on, there will be clear rules regarding who can use the vehicles that disabled individuals have purchased by benefiting from the exemption.
The identity information of the individuals who will use the vehicles will be entered into the registration records, and the use of the vehicles by anyone other than these individuals will be prohibited.
INFORMATION OF VEHICLE USERS WILL BE IN THE RECORDS
According to the change made in the regulation:
A notation will be entered into the registration records of vehicles with technical equipment specified in the disabled individual's health report or automatic transmission vehicles, stating that they can only be used by the disabled individual.
The notation will state that the vehicle can only be used by the disabled individual or the persons added to the registration records.
Vehicle use will be subject to these rules for as long as the notation is valid.
BAN ON USE BY THIRD PARTIES
The new regulation prohibits third parties from using the vehicles of disabled individuals.
Even if the disabled vehicle owner is in the vehicle, it will be necessary to obtain documentation from authorized institutions for the vehicle to be used by non-disabled individuals.
If no such documentation is provided, the use of the vehicle by third parties will be prohibited.
A MAXIMUM OF TWO PEOPLE WILL BE ABLE TO USE IT
While new limitations are being introduced for the use of the vehicle, the following details were announced:
A maximum of two people from among the disabled individual's spouse, first-degree relatives residing within the same provincial borders, siblings, legal guardian, or a driver employed under a notarized employment contract will be able to use the vehicle.
These individuals will also be entered into the registration records, and the right of use will be granted only to these two people for the duration of the notation.
REPORTING IN CASE OF RULE VIOLATION
The regulation also specifies the procedures to be followed in case of rule violations.
If it is determined that a vehicle for which a disabled individual has benefited from the exemption is being used by an unregistered person, the situation will be reported to the provincial finance office.
The relevant tax office directorates will be able to initiate the necessary penal procedures in case of a violation.
WHAT IS THE PURPOSE OF THE REGULATION?
The new regulation is being implemented to ensure that vehicles purchased with an SCT exemption are used only by those who truly need them and to prevent abuse.
While ensuring fair implementation, the regulation aims to protect the rights of disabled individuals.