In the Netherlands Tax Plan for 2023, the government has arranged that the BPM (Taxation of passenger cars and motorbikes) exemption for the purchase of delivery vehicles by entrepreneurs will be abolished from 1 January 2025. At the same time, the basis for the BPM on the purchase of delivery vehicles will be changed to CO2 emissions. This measure ensures that entrepreneurs with fossil-powered delivery vehicles will now owe BPM, depending on their CO2 emissions. The measure thereby provides an incentive to opt for a delivery vehicle with lower or no CO2 emissions (ZE delivery vehicle). The Lower House requested the government to conduct a comprehensive and updated market study on zero-emission models, taking into account availability, pricing, range, payload, towing capacity and charging options. The Ministry of Finance commissioned CE Delft to study this.
The study shows that battery-electric delivery vehicles are available with the same cargo volumes (m3), length, width, and the most common types of construction and conversion as diesel delivery vehicles. The range of battery-electric delivery vehicles has increased in recent years due to larger battery packs and advancements in battery technology. The main challenge with battery-electric delivery vehicles for users is in the combination of charging power and possibly towing power on the one hand and range on the other. This plays a particularly important role for larger delivery vehicles with an authorised maximum mass close to 3,500 kg.