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A disability transport company asks whether it can benefit from the IVTM exemption. The DGT responds that the exemption depends on being classified as urban public transport and vehicle capacity, not on service management type or regularity.
Question raised: It is asked whether the exemption provided in Article 93.1.f) of the TRLRHL is applicable.
To apply the exemption provided in Article 93.1.f) of the TRLRHL, vehicles must be assigned to urban public transport and have more than nine seats, including the driver. It is irrelevant whether the service is regular or discretionary, or whether it is managed directly or indirectly. However, if the transport is interurban, the exemption does not apply.
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