Change use of car or other vehicle

If you have a car or other vehicle that is exempt from or entitled to a reduction in the one-off registration tax and you stop using it for the purpose for which you purchased it within a certain period of time, you must pay some of the one-off registration tax. 

When you purchase or import a vehicle, you must pay the one-off registration tax, but some vehicles are exempt from or entitled to a reduction in this tax. If you're exempt from the tax or entitled to a reduction, you must pay the one-off registration tax if you stop using the vehicle for its original purpose.

How long you must have the vehicle before you no longer have to pay the one-off registration tax, depends on the type of exemption or reduction you are entitled to. For example, specially equipped vehicles for use by the fire brigade, ambulances and hearses have a binding period of three years.

You must notify the Norwegian Tax Administration if you change the use of the vehicle.