Flat-rate half-yearly axle tax for certain rarely used vehicles (circuses, equestrian centres, vintage vehicles)

Article 132 of the 2016 amending finance act supplements Article 284 ter of the Customs Code: heavy vehicles used no more than 25 days per half-year may pay the special tax on certain road vehicles (axle tax) at a flat rate equal to 50% of the half-yearly rate if they are used by circuses or carry fairground rides and equipment, are used by equestrian centres, or are registered as vintage vehicles. Since the 2022 recodification (annual tax on heavy goods vehicles), these vehicles and activities are covered by exemptions.