Roadworthy vehicles are taxed
Tax Administration will evaluate the effect of the vehicle's condition on its taxable value. The customer may also choose to find out about factors that affect the value of the vehicle (for example, a vehicle’s poor condition).
Taxation is implemented only on roadworthy vehicles that can be specified adequately. If deficiencies are noticed, taxation will be implemented only after they are removed.
According to the Car Tax Act, the operable equipment that is needed for a vehicle to be roadworthy is part of the vehicle. The taxable value is not reduced if such inspection equipment is missing or non-operational.
Declaring the condition of the vehicle is mandatory
When defining the general retail value of a vehicle, the condition of the vehicle and other individual features may be taken into account among other factors. The general selling price is amended based on these factors, which then yields the general retail value of a similar vehicle, that is, the vehicle’s taxable value.
In a car tax declaration it is possible to declare the condition of the vehicle poor.
If the customer has declared a vehicle to be in poor condition, he or she must present proof on the factors to which he or she wishes to appeal. Tax Administration may also inspect the vehicle. Vehicles that have been declared to be in normal condition may also be inspected.
Evaluation criteria for condition
The basic assumption is that vehicles are designed to last a specific time when in average use and maintained according to their maintenance program, and that abnormal use will wear on the vehicle more than standard use. The condition of a vehicle is evaluated as deviations from wear caused by this normal type of use.
The evaluation of a vehicle’s condition is based on a comprehensive evaluation which takes into account all features that indicate a vehicle’s condition. The condition of a vehicle is compared to the condition considered normal for its age and mileage. The evaluation takes into account at least the following factors:
The condition of the paint
a. The impeccable condition and lustre of the paint is a sign of good condition.
b. The slowly increasing amount of small scratches and blemishes as well as the dimming of the paint are signs of normal condition.
c. Clear damages to the paint (cracking, chipping, flaking etc.) caused by damages to the vehicle’s chassis or outer protection (dents, scratches, tears, rust etc.), clear colour flaws (repaints or repair paints) or notable fading or matte surfaces (sun burns) are signs of poor condition.
The condition of glass surfaces
a. The impeccable and scratch-free condition of the glass surfaces is a sign of good condition.
b. The slowly increasing amount of small scratches and non-cracked impact marks caused by pebbles is a sign of normal condition.
c. Clearly visible scratches, stone marks and cracks are signs of poor condition.
The condition of the interior and upholstery
a. The upholstery not being stretched or broken and cleanliness are signs of good condition.
b. Slowly accumulating deformation of the upholstery (stretches, wears and possible textile damages) and other small damages are signs of normal condition.
c. Notable damages to the upholstery and general uncleanliness are signs of poor condition.
The condition of the controls
a. The flawlessness and lack of wear on the controls, such as the rubber parts of the steering wheel or bar, gas, break and clutch pedals or levers, as well as the other switches and levers, are signs of good condition.
b. Slowly advancing wears on the rubber and plastic parts are a sign of normal condition.
c. Clear damages in the aforementioned parts are signs of poor condition.
The condition of detachable parts and other parts
a. The flawlessness and lack of wear on these parts, such as bumpers, mouldings, mirrors, detachable cover plates, hatches and roofing, as well as the flawlessness and non-fadedness of the paint or other surfacing are signs of good condition.
b. Slowly advancing wears, scratches and fadedness of the surfacing are signs of normal condition.
c. Clear damages to the aforementioned parts are signs of poor condition.
Other type of vehicle condition
If the customer wishes to refer to another type of defect in the condition of the vehicle, they can present the kind of additional information on the matter they consider appropriate.
Poor condition must be proven
If you declare that your vehicle is in poor condition, Tax Administration must be presented with the grounds for the poor condition.
Tax Administration will also inspect the vehicle. Vehicles that have been declared to be in normal or good condition may also be inspected.