Recent discussions around the automotive market have focused heavily on SCT (Special Consumption Tax) reductions, and this topic remains important for prospective car buyers. Separately, another long-standing legal provision offers SCT discounts or exemptions for disabled citizens when purchasing new vehicles. Our article details the list of vehicles eligible for SCT discounts that disabled citizens can benefit from every five years.
VEHICLES RECEIVE PARTIAL OR FULL SCT EXEMPTION
For many years, the state has applied SCT discounts to vehicles bought by citizens with disabilities, based on their disability rate. In some cases, SCT can be fully exempted. To benefit from this support, an applicant must meet certain legal and medical requirements. Eligible vehicles from the list can then be purchased with the SCT discount applied, reducing the final price.
HOW TO QUALIFY FOR THE SCT DISCOUNT
To be eligible for the SCT discount, an individual must be at least 18 years old. In addition, the applicant must hold a medical board report from an authorized health institution showing a disability rate of 40% or higher.
The list of eligible vehicles for disabled buyers was finalized in July. Manufacturers offered models priced up to 350,000 TRY that can be purchased with SCT reductions. The exact benefit depends on the disability rate and whether the applicant meets all required conditions.
HOW IS THE SCT DISCOUNT DETERMINED BY DISABILITY PERCENTAGE?
The percentage of disability directly affects the level of tax relief for vehicle purchases. Applicants over 18 who hold a disabled driver’s license can take advantage of the program. For those with a disability rate between 40% and 89%, a partial SCT reduction of 26.3% applies on new vehicle purchases. Additionally, VAT (Value Added Tax) reductions may apply, typically lowering the VAT to around 15.24% for eligible purchases.
Citizens with a disability rate of 90% or higher are fully exempt from SCT. In such cases, close relatives can also purchase a vehicle with the SCT exemption on behalf of the disabled person, regardless of their degree of kinship.
CAN DISCOUNTED DISABLED VEHICLES BE RESOLD?
A common question concerns whether a discounted vehicle can be resold. If a vehicle was purchased using the SCT exemption or reduction, it can only be sold freely after five years have passed from the purchase date. If the owner sells the vehicle within five years, the original SCT amount becomes due and must be paid by the seller based on the vehicle’s purchase transaction.
There are exceptional cases where a vehicle originally purchased with SCT benefits may be exempt from motor vehicle tax as well. If the vehicle becomes unusable due to an accident or a natural disaster, specific relief provisions may apply to allow earlier sale or additional exemptions.
DOCUMENTS REQUIRED FOR SCT DISCOUNT
If the vehicle will be purchased on behalf of a disabled person, the following documents are generally required:
- Applicant must be at least 18 years old.
- Original ID card and a photocopy of the disabled person.
- Accurately completed application form with truthful information.
- Five recent passport-size photographs of the applicant.
- The medical board report obtained from an authorized health institution must be submitted with a petition.
- The disability rate must be documented in a signed and approved medical report showing examination details.
- For disabled individuals under 18 or those who cannot manage the procedure due to severe mental or physical disability, a legal guardian or caregiver may submit the necessary documentation on their behalf.
SEPTEMBER 2022 SCT-EXEMPT VEHICLE LIST
Among SCT-exempt vehicles for disabled buyers, Renault offered several models exempt from SCT, including its Clio lineup.
- Volkswagen offered most Polo variants exempt from SCT, except for the Style trim.
- Megane Sedan JOY, JOY Comfort and automatic models were available without SCT.
- Golf 1.0 TSI 110 PS manual Impression variants were offered SCT-exempt.
- Toyota offered Corolla 1.5 Vision and Yaris 1.0 Dream manual models under the program.
- Fiat launched a special campaign offering Urban and Cross models with SCT exemptions.
- Dacia listed the New Sandero, New Sandero Stepway, New Duster and Lodgy as discounted or SCT-exempt for disabled buyers.
- Citroën made C3 and C4 models available to disabled customers under the program.
- SEAT offered Ibiza and Arona models SCT-exempt.
- Hyundai applied the benefit across i10 and i20 models.
- Mitsubishi included an additional promotion: Space Star 1.2 Intense was listed with a promotional price.
- Honda offered Civic Sedan and Jazz models for disabled buyers; some Honda variants priced over 450,000 TRY were not eligible for SCT exemption.
- Kia included Rio, Picanto, New Ceed SW, New Ceed HB and Stonic in its exempt and discounted lineup for specific promotions.
- Peugeot offered models such as 2008, 208 and Rifter under the SCT exemption or discount program.