What is the 2020 SCT Exemption Upper Limit for Persons with Disabilities? The most important factor that determines the right of individuals with disabilities to exemption from SCT is the disability rate specified in the Disabled Health Board report. Individuals with a disability rate of 90 percent or more can own a car exempt from SCT. In cases where it is not possible for these individuals to drive, their relatives up to the 3rd degree can also use these vehicles belonging to the disabled person, provided that they have a class B driver's license. It is possible for individuals with a disability of 90 percent or more to use their own vehicles, provided that their report states that they do not have an obstacle to driving, and that they have a class H driver's license. In order for disabled individuals with an orthopedic disability rate of 40 percent or more specified in the report to benefit from this exception; It should be clearly stated that there is no obstacle for the person to use his/her vehicle prepared with special equipment for his/her disability. However, they can own a vehicle by taking advantage of the SCT exemption and can only use these vehicles themselves.
As we entered 2020, the laws covering tax-deductible automobile purchases for people with disabilities were updated. With this update, the upper limit, which was 22,58 TL in 2019, with an increase of 247.400 percent stated in the General Communiqué of the Tax Procedure Law of the Revenue Administration, became 2020 TL as of 303.200, according to the decision published in the Official Gazette. Disabled individuals will be able to purchase cars whose price does not exceed 2020 TL, including taxes, as of 303.200.
The decision of the Official Gazette is given below:
27 December 2019 FRIDAY Official Gazette Number: 30991 (2nd repeated) COMMUNIQUE From the Ministry of Treasury and Finance (Revenue Administration):
COMMUNIQUE ON AMENDING THE GENERAL COMMUNIQUE ON LIST APPLICATION ON SPECIAL CONSUMPTION TAX (II) (SERIAL NO: 7)
ARTICLE 1 – General Communiqué on List Implementation of Special Consumption Tax (II) numbered, published in the Official Gazette dated 18/4/2015 and numbered 29330; a) The words “1.2.1 TL” in the first paragraphs of (II/C/1.3) and (II/C/247.400) sections are as “303.200 TL”, b) the third paragraph of (II/C/5.1) The phrase “247.400 TL” in the paragraph has been changed to “303.200 TL”.
ARTICLE 2 – This Communiqué enters into force on 1/1/2020.
ARTICLE 3 – The provisions of this Communiqué are executed by the Minister of Treasury and Finance.
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