From 1 January 2027 the tax fit-out requirements for camper vans are scrapped, and RDW becomes the sole body deciding whether a vehicle is registered as a camper van (category M1/SA). The Tax and Customs Administration will then follow the RDW vehicle register when calculating bpm and mrb. This removes differences in interpretation between RDW and the tax authority, which could previously leave a buyer with a camper van that met RDW's classification but not the tax authority's requirements. A camper van must be a passenger car or bus with a living area containing a table, seats, sleeping accommodation, cooking facilities (a tap is not required) and storage, all fixed in the living area. Existing N1 camper vans keep their status after 1 January 2027 and their owners need take no action.
