Disabled citizens can own a vehicle exempt from SCT or by taking advantage of the SCT discount. So, what is the 2023 upper limit for disabled vehicles? What is the new upper limit for the purchase of SCT exempt vehicles? Who can use disabled vehicles? How is the disabled vehicle price calculated?
Communiqué of the Ministry of Treasury and Finance (Revenue Administration) Amending the General Communique on Special Consumption Tax (II) List Implementation (serial no: 11), Special Communications Tax General Communiqué (serial no: 21) and Motor Vehicles Tax General Communiqué (serial number: 55) was published in today's duplicate issue of the Official Gazette.
Accordingly, the Special Consumption Tax (SCT) exemption limit was increased from 450 thousand 500 liras to 1 million 4 thousand 200 liras in the vehicle purchases of disabled citizens.
Who Can Use Disabled Vehicles?
Persons with TSE approval from first-degree relatives of the disabled person who owns the vehicle can use the relatives of the disabled person (first, second and third degree, contracted driver) for 90% and above.
How is the Disabled Vehicle Price Calculated?
In order to calculate the disabled vehicle price, the price of the automobile should be considered without VAT. After deducting 18% VAT from the price of the vehicle, SCT is deducted from the remaining price. The VAT rate is added to the resulting price again. Thus, the excise-free price of the vehicle appears.
Be the first to comment