With effect from and including 1 January 2019, the vehicle scrap deposit tax also applies to mopeds, motorcycles, caravans and lorries.

The expansion is due to the Parliament’s decision, when considering the 2017 National Budget, to introduce subsidies for scrapping mopeds, motorcycles, lorries, motorhomes and caravans. Upon this expansion of the vehicle scrap deposit scheme, no changes were made to the vehicle scrap deposit tax.

Now the vehicle scrap deposit tax has been expanded to strengthen the connection between the vehicle scrap deposit tax and the vehicle scrap deposit.