Application for refund of car tax based on disability – how to fill out the form

Use this application form for sending the Tax Administration a request for refund of car tax, on grounds of (physical) disability. Read more about refunds of car tax based on disability (in Finnish and Swedish only, link to Finnish).

Complete and submit the application in MyTax. First go to Tax matters, and then click Activities relating to car tax under Car tax. Now, select Request for refund of car tax based on disability.

Select the alternative for your application depending on whether you are sending this form in advance, to find out if you have the right to refund – or if you have a car or other vehicle and you are submitting a final application for refund.

You have the option to complete a paper form instead of submitting the form in MyTax. The Tax Administration’s paper form for both alternatives is Request for refund of car tax based on disability (Form 1217)(in Finnish).

Select the alternative that you need

First, note the following alternatives on the form, and choose one:

• Application for the right to refund (before vehicle registration)
  • Ask the Tax Administration to make a decision beforehand on whether you are entitled to the refund. You can use this alternative and send the completed form already before your car or other motor vehicle even has a vehicle registration. However, you cannot send your actual refund application before the stage when your car or other motor vehicle has its vehicle registration.
• Application for refund of car tax (when the vehicle has a registration)
  • Choose this alternative if you already own a vehicle with a Finnish vehicle registration.

If you submit the application in MyTax, the alternatives to choose are:

• Application for right to refund of car tax based on disability for sending a request in advance to find out how the refund can be granted. Please note that you can send your actual refund application only at the stage when you have the vehicle in your ownership.
• Request for refund of car tax based on disability – this is the actual application for refund, to be filed when the vehicle is in your ownership.

How to complete the form

1 Taxpayer

The first section is for information about the applicant, i.e. the vehicle’s owner or holder who requests refund.

2 Tax representative

If you have assigned someone else as an agent or representative to handle your tax affairs related to car taxes, type the representative’s information here. If the representative is a corporate entity (=a legal person), enter its Business ID. For a private person, enter his or her personal identity code. If he or she has no Finnish identity code, enter his or her date of birth.

Note: If the representative signs the application form, the representative’s letter of authorisation (power of attorney) must be enclosed. However, if the representative is an attorney-at-law or a public legal adviser, they do not need to be authorised with a letter of authorisation for tax representation.

I refer to the Tax Administration’s decision

Indicate whether the Tax Administration has given you a decision affirming that you have the right to car tax refunds due to your disability. When making the decision on your refund, the Tax Administration will use the earlier decision as a base. This requires that its period of validity is still ongoing and no changes have affected the information you had provided. If so, there will be no need to add any of the documentation and written accounts that you have already delivered. However, you should still enclose a photocopy of the invoice, to provide proof of your purchase of the vehicle.

3 Vehicle

To find the information you will need for this part of the form, read the car’s or other motor vehicle’s documentation, its certificate of conformity – CoC, or a foreign or Finnish certificate of vehicle registration.

VIN (vehicle identification number)

Enter the vehicle identification number (VIN). The VIN is an individualised string of numbers and letters to identify the motor vehicle.

Enter the VIN in the same format as it is in the official documents. The vehicle identification number (VIN) is normally made up of 17 characters and may contain special characters. The VINs of EU and EC type-approved vehicles do not have the letters O, I or Q, because these may be mistaken for numbers. The character-length limit and the above restriction against certain letters of the alphabet do not apply to the VINs of other than EU/EC approved vehicles. This means that if your vehicle is imported from the USA, Japan or from a number of other countries, it may have a VIN that contains an I, O or Q.

Finnish registration number

Fill in as appropriate.

Date of first registration in Finland (ddmmyyyy)

Fill in the vehicle’s first date of vehicle registration.  

Transmission type

Indicate whether the vehicle has an automatic or a standard (=manual) transmission. If you need a vehicle with an automatic transmission, please provide proof of this. The need for automatic transmission must be stated on a doctor’s medical statement or your driver’s licence.

Grounds for the application

Select whether the applicant, a family member, or another person has the disability being the reason for the refund of car tax. 

Driver

Please indicate the identity of the driver of the vehicle, i.e. if someone other than you the applicant will be driving the vehicle. Enter in the driver’s contact information, as well.

Address where vehicle will be kept

If the person providing the services of a driver lives elsewhere, not where you (the applicant) live, please fill in the address of the location where the motor vehicle is normally parked.

Description of the planned operation of the vehicle   

If you will not drive, please provide information regarding planned vehicle use. For example, how many trips are necessary for your personal mobility, for commuting to work or to an educational institution – and on the other hand, how many trips are related to the driver’s use? The trips driven by the driver may include the driver’s daily commute between home and your location/home address, or the driver’s personal driving during free time.

Grounds for the necessity to have a motor vehicle

Select at least one of the reasons for vehicle needs. Add an enclosed document to describe the reasons and the grounds in detail. 

Have you applied for refund based on disability before?

Fill in facts and information regarding possible previous motor vehicles and related applications for refund in the past.

4 Documents to be enclosed

If you are asking for a decision of the Tax Administration in advance, you need to add all the documents to the application that you submit, already at this stage. Later, when you send your final refund application, there will be no need to repeat sending the same enclosed documents again. If you are not submitting an advance request, please enclose all the relevant documents with your completed application form.

The following documentation is required:

• Photocopy of the purchase invoice if you already bought your motor vehicle. When you buy the vehicle, ask the seller to write out an invoice as a document.
• Medical statement issued by your physician (doctor), preferably form SV-B. The physician’s statement should contain a detailed description of the illnesses, the nature of your physical or other disability, and the problems caused by the disability. However, the statement should include no evaluations concerning legally defined degrees of disability (haitta-aste; invaliditetsgrad).
• Photocopy of your driver’s licence However, if your disability prevents you from driving, you need to enclose a photocopied example of the driver’s licence of the person who will be your driver. In addition, please provide information on how this person will be able to work for you day-to-day, as a driver.
• Written account, affirming that the motor vehicle will be for your personal use.
• It is required that you indicate your reasons for needing the vehicle. Please add the following documents depending on your personal situation:
  • If you commute to work: Certificate of employment, provided by your employer. This document should prove that your employment contract is ongoing, currently in force. In addition, provide your own description of the reasons why you need a motor vehicle to go to work.
  • If you pursue activities related to a position of responsibility, etc.: Certificate proving that you have the position, role, etc., and your own description of the reasons why you need a motor vehicle to pursue the activities.
  • If you studying for a profession or trade: Certificate issued by the educational institute, proving that you are a student, and your own description of the reasons why you need a motor vehicle to pursue your studies.

The documents you should enclose will also depend on whether you still own an older vehicle for which a refund of car tax was given to you previously. If you still have the older vehicle, and less than 3 years have elapsed since its first registration, add the following:

• Documentation showing that you have reported a change in the purpose of use of the older vehicle to Traficom, the Finnish Transport and Communications Agency.

Date and signature

Remember to indicate the date, and put your signature on the completed form.