Special use vehicles may have been granted car tax exemption under certain conditions. If the purpose, ownership or structure of the vehicle is changed in such a way that it affects taxes imposed to it, Traficom recovers a part of the tax reduction.
The car tax reduction granted to special use vehicles will expire within a separately prescribed period, i.e. within 36 or 48 months. The expiration of car tax refers to the period during which the vehicle is used in accordance with the tax reduction granted. The expiration is calculated in full calendar months. The amount of the tax reduction to be recovered is reduced for each calendar month that the vehicle has been in use in accordance with the tax reduction.