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Exemption from car tax for special use vehicles

The car tax exemption obtained for special use vehicles is redeemed after a period of time that is set separately.

If full car tax has already once been paid for your car or if the full car tax has been redeemed, the car is not taxed again following any changes that are made.

Recovery of the unredeemed portion of a car tax reduction

For changes made before the redemption of the tax exemption, the amount of car tax charged is equal to the full amount that the owner would have been liable to pay when the vehicle was first taxed minus the amount already paid in taxes.