Car tax for disabled people of the 2nd group. What is the transport tax for the disabled
Is it possible for a citizen with a second disability group to receive benefits for paying transport tax? Legislative norms by which legal relations are regulated.
Legislation
The duty tax on this type of property as a vehicle was introduced in Russia in 2003. The purpose of the introduction is, in a way, compensation for the harm caused by cars to the environment and human health.
Transport tax installed on legislative level. It is regulated by chapter 28 of the Tax Code of the Russian Federation.
It describes the following rules:
- who is subject to taxation;
- how the amount of the tax benefit is calculated;
- in what terms the duty fee is paid and for what period;
- tax rates are set.
It should be noted that all funds received from tax incentives go to the budget of the subject Russian Federation.
Therefore, according to Art. 363 of the Tax Code of the Russian Federation, the regions of the country have the right to independently establish:
- the size of the bet;
- the period during which the tax can be paid;
- payment reporting procedure;
- list of beneficiaries;
- list of immediate benefits.
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It is necessary to clarify which types of transport the tax levy applies to:
- cars, motorcycles and buses;
- planes and helicopters;
- air and river vessels;
- other modes of transport listed in Art. 358 of the Tax Code of the Russian Federation.
Today, transport is developing, which is the least harmful to the environment. So, in some regions, electric vehicles are not subject to duty. A similar law was issued by the Kaluga region.
It is also established at the legislative level for which vehicles the transport tax is not paid:
- rowboat;
- a scooter or a bicycle, a scooter or a gyro scooter that has come into use;
- citizens who produce rural products do not pay duty on the equipment necessary for work (for example, a tractor);
- vehicles of the medical service are not subject to tax collection: cars, airplanes, sea and river vessels;
- Companies do not pay taxes on vehicles used to carry passengers or cargo property by sea or air.
Who is supposed to
List of beneficiaries who have the right to enjoy privileges in the field of payment for transport tax collection from the side of the state, wide enough.
These include citizens with a second group of disabilities. The main difference between these individuals is that they are not independent enough even in the presence of an illness. They need help to perform a number of functions.
The disabled of the second group include:
- Individuals who are unable to provide home care services themselves. The full implementation of these functions requires the assistance and assistance of third parties. Or special equipment.
- Movement outside the home is possible only with the help of special means or third parties.
- Labor activity is carried out either in a limited manner, or is completely prohibited.
- Visiting educational institutions is either impossible completely, or only specially equipped.
- Independently they cannot accurately orient themselves in space and time.
- It is difficult for such persons to control behavior on their own, often only with the help of outsiders.
What transport tax benefits do people with disabilities of group 2 have?
Due to the fact that citizens with the second group of disabilities can carry out labor activities at will, or may not work at all, they are entitled to social benefits. They are provided in various areas, because the state is trying to the fullest to provide low-income citizens. We will consider only concessions when paying transport tax.
For many people with disabilities, a car is the only way to get around the city without assistance. Therefore, these citizens buy specially equipped vehicles that are not taxed.
The main requirements include:
- the car is exclusively prepared for a disabled driver;
- the car was bought with the participation and assistance of social support;
- power less than or equal to one hundred horsepower.
In the field of vehicle insurance under OSAGO, persons with a second disability group are also provided with benefits. Such citizens pay only 50% of total amount insurance payment. However, it should be noted that such subsidies are provided exclusively for specially equipped vehicles.
Important! Any preferential relief applies to only one car. The main thing is also that this vehicle is in the exclusive ownership of a disabled person of the second degree.
As noted above, the establishment of the list of beneficiaries and the subsidies and compensations due to them may be additionally established by the subject of the Russian Federation.
Consider some types of relaxations in a particular region of the country:
Region of the Russian Federation | Benefits for disabled people of the second group for transport tax |
Moscow region | Fully exempt from tax in the following cases:
|
Sevastopol | Completely exempt from tax if the vehicle's power is less than 100 horsepower. |
Ivanovo region | Disabled persons of the second degree, who have at their disposal vehicles with a capacity of less than 100 hp, pay only 50% of the tax fee. |
Lipetsk region | Full tax exemption if the vehicle has less than 200 horsepower. |
In order to determine what kind of benefits and in what amount are due to a disabled person of the second group in your region, you need to check on the website of the Federal Tax Service of Russia.
How to issue
There are a number of steps you need to follow in order to apply for benefits.
Each step must be performed clearly and competently:
- The study of all available benefits and compensations offered by the state, as well as the municipal body in which the disabled person of the second group lives. They can be supplemented by the region both by types and by the number of material payments.
- Collection of all necessary certificates and documents. You can fill out an application in advance so as not to spend a lot of time in the bodies of the Pension Fund of the Russian Federation or the Federal Tax Service of Russia. All documents must be current and reliable.
- Direct visits to the benefit authorities and submission of an application. A disabled person of the second group should go to the local branch of the Federal Tax Service of Russia.
There are three verified ways to apply:
- Traditionally, go to the Federal Tax Service. On the spot, fill out an application and give the required package of papers. Service staff will help and advise.
- Submit all documents and application by mail. All documents in this case do not need to be notarized. It is enough to leave your signature on each sheet. The disadvantage of this option is that it takes a lot of time. Letters take a long time to reach the recipient.
- The most convenient way is to send an application and necessary information through the Internet. To do this, you need to register on the website of the Federal Tax Service of Russia and through Personal Area use the service. This option is convenient for those who find it difficult to leave the house on their own.
Required documents
Documents are collected and submitted personally by the taxpayer or through an authorized representative. A representative can be a citizen for whom this status is notarized.
The original documents, as well as their copies, are submitted to the local branch of the Federal Tax Service of Russia.
The required paperwork includes:
- application for the appointment of benefits for the payment of transport tax.
- passport details of the beneficiary;
- certificate of a disabled person of the second group;
- SNILS or otherwise a compulsory medical insurance policy;
- TIN of the person;
- proof of ownership of the vehicle.
The procedure for determining objects, marginal rates, payment terms is established by the head of the Tax Code of the Russian Federation.
Exemption from payment of transport tax for persons with disabilities - disabled persons is determined by the legislation of the regions and the laws of large cities.
General information
Federal legislation () defines only the basic principles of transport taxation. The Tax Code of the Russian Federation provides benefits for persons with disabilities.
Facilities managed by persons with disabilities and exempt from taxation include:
- vehicles specially adapted for driving by persons with disabilities.
- cars with power up to 100 hp
The specified transport must be purchased through social security. Regional legislation specifies the rates and benefits provided to payers.
One of the main groups for which benefits are established are persons with disabilities.
The provision of transport tax benefits to disabled people of group 3 is not implemented by the legislation of all regions; exact data on benefits can be obtained on the official website of the regional administrations or at the Federal Tax Service at the place of registration of an individual.
Elements of taxation
The Tax Code of the Russian Federation establishes a list of elements of the transport tax. In the composition of the elements:
Element | Explanation |
List of tax payers | Legal entities and individuals |
Items subject to taxation | Vehicles belonging to the categories of cars, trucks |
The tax base | Engine power, capacity, category, age of the vehicle - indicators selected by regional legislation |
Taxable period | calendar year. The tax payment period is determined by the period of ownership of the vehicle |
Rates | The Tax Code of the Russian Federation establishes basic tariffs. The right to set the real effective rate has been transferred to the subjects of the Federation. Rates are reviewed annually by the regions |
Tax payment procedure | Regional authorities have the right to make adjustments to the system of transport tax payments |
Benefits and the procedure for their application by taxpayers are not included in the main elements of taxation. Benefits are necessary indicators to determine the amount of obligations.
Who belongs to the category of disabled people of the 3rd group?
There is no strict list of diseases, the presence of which gives the right to unconditional disability.
The legislation establishes the procedure for recognizing a person as a disabled person of the 3rd group. The basis for obtaining a certificate is the conclusion of a medical and social examination.
The referral for an examination is issued by a medical institution. The reason for passing the medical commission is the occurrence of diseases (including occupational), injuries.
The Commission assesses the violation in the state of health and provides a conclusion on the presence of a disability or a refusal to recognize violations of the functions of the person's body.
The received certificate of disability must be re-examined. For disabled people of the 3rd group, an annual period is established if the disability is not assigned without the obligation to re-examine.
Persons who do not undergo re-examination include citizens of retirement age and those whose diseases are irreversible.
Regulatory base of taxation
The main parameters and elements of transport taxation are established by the Tax Code of the Russian Federation, in Ch. 28. Documents of the second level are the laws of the subjects of the Federation, which bring the positions of the Tax Code of the Russian Federation to the conditions of the region.
The legislation of the constituent entities cannot cancel the positions of federal legislation, but they can make adjustments to the rates, payment procedure and tax benefits.
How do disabled people of group 3 pay transport tax
Regional authorities may establish benefits for the payment of transport tax. When determining the category of beneficiaries, it is necessary to confirm the right to receive it.
Each type of grant has its own procedure for submitting documents, but general principle available. Exemption from transport tax for disabled people of group 3 in 2019 must be confirmed annually.
The reason for regular declarative benefits is the possible:
- changing the list of beneficiaries by regional authorities;
- termination of the group due to the commission's refusal to renew it.
The taxpayer must apply for an exemption in regional office IFTS at the place of registration.
The capabilities of the portal extend to obtaining information about tax arrears, accrued penalties and fines.
The convenience of using the portal of public services is the possibility of obtaining it if it is lost or there is no receipt from the IFTS authorities.
When using the terminal, you can print out a payment receipt and pay the transport tax.
How does it happen in Moscow?
The legislation of the city of Moscow does not provide for benefits on the payment of transport tax for disabled people of the 3rd group. The city government provides other benefits for this category of citizens.
For part of the disabled, travel in the city, suburbs and travel to the place of sanatorium treatment is paid.
Disabled people receive a large package of social assistance in the form of Money, partial payment for medicines, receiving discounts when paying utility bills, part of taxes and state duties.
Video: about changing transport tax rates
The payment of transport tax by persons with disabilities is privileged in some regions. The peculiarity of the tax lies in the preferential management of the procedure for its collection. legislative acts subjects of the Federation.
Granting exemption from taxation of a vehicle by disabled people of the 3rd group is made on the basis of an application.
An application for a benefit can be made when determining the exemption for persons with disabilities by acts of regional authorities.
Vehicle tax (TN) is levied annually and is tied to a car registered in the name of the payer. General rules regarding TN are spelled out in the Tax Code of the Russian Federation (section 9, chapter 28). In some cases, citizens are partially or completely exempt from this payment if local authorities make such a decision. First of all, the transport tax for the disabled can be abolished or reduced.
Criteria for classifying as disabled
The Tax Code only states general rules and indicated the maximum size of the transport fee. The powers of local authorities to establish benefits for the disabled. The decision on whether a disabled person of 1, 2 or 3 groups pays is made by the regional authorities in accordance with the procedure in force in the territory of a particular subject of the Russian Federation.
According to federal law this category includes citizens with persistent health disorders, due to which the ability to engage in certain activities (self-service, movement, communication, control of one's own behavior, training and work) is reduced.
The amount of benefits depends on which disability group the owner of the vehicle has:
- Group 1 includes drivers who need the help of strangers. They are limited in performing one or more functions: movement, communication, self-service, orientation in space, control of their own actions.
- The privilege for the disabled of the 2nd group on the transport tax is accrued to persons who have retained, but not in full, the ability to move, serve themselves, learn, control their actions, communicate, work. They also need constant or partial help from others, special equipment, special living conditions.
- In 2018, persons with chronic diseases, as a result of which their ability to engage in certain activities, will only partially be limited to transport tax benefits for people with disabilities of group 3 in 2018.
Persons affected by the Chernobyl accident, participants in the Second World War, military operations in hot spots can also have disabilities. In many regions of the Russian Federation, disabled people of all groups are provided with benefits, but there are exceptions to the rules. Because of this, it becomes necessary to reconcile federal regulations with local laws.
Full tax exemption
Decision on a special tax regime for disabled car owners was due to the fact that for these people the car often becomes the only way to move around inside and outside the city. Proper conditions for them in public transport not yet thought out and created. In general cases, prescribed in the Tax Code, the exemption of persons with disabilities from the payment of transport tax occurs subject to one of the following conditions:
- driving a vehicle specially equipped for the disabled;
- the car was bought with the participation of the social security authorities, and its power is not more than 100 hp.
You should not assume that a disabled person's car, re-equipped independently from an ordinary car, is not taxed. In this case, the collection will still have to. The fact that the mechanism of the machine meets the established standards must be written in special documents for the vehicle.
Social security authorities help drivers with disabilities by providing a car for use or providing funds for its purchase, after which the beneficiary is exempted from paying transport tax. These privileges can be used by disabled veterans of the Second World War, participants in hostilities in hot spots, people who have become victims of an accident or a radiation catastrophe.
Age in this situation does not matter. Financial compensation or the car itself can be provided even to a child with a disability.
This category includes persons under 18 years of age with persistent health problems that interfere with full-fledged life. In this case, the parents of such a person will be exempted from paying transport tax. All categories of beneficiaries are listed in a separate article about.
Regional benefits
Which group of disabled people do not pay transport tax in a particular region depends on the decision of local authorities. The above information applies to all citizens of Russia, regardless of the degree of disability. Further, it is worth considering individual exceptions, depending on the place of residence. For example, in Moscow, the transport tax on cars for disabled people of groups 1 and 2 has been canceled for disabled participants in the Second World War, military operations in hot spots, and liquidators of the Chernobyl accident.
On the territory of the Moscow Region, the above persons, as well as disabled children, may not pay TN if they drive a car with a capacity of not more than 150 hp. from. or scooter/motorcycle up to 50 hp. from. The transport tax on a car for disabled people of the 3rd group in this territory is 50% of the generally accepted rate.
In St. Petersburg, disabled people of all three groups who suffered during the Second World War and in hot spots are exempt from paying tax if they drive a car with a power of less than 150 hp. from. or if it was released more than 15 years ago. It should be borne in mind that a disabled person of group 3 in this case must be registered before January 1, 2010.
At the same time, finding out whether a disabled person of group 2 has benefits for transport tax in the Leningrad Region, a person living there will be disappointed. Benefits are not provided for any category. Privileges are granted only to pensioners - owners of cars produced in the USSR, public organizations of the disabled. The people with disabilities themselves were deprived of attention.
In the federal city of Sevastopol, the situation is better, since disabled people of the Second World War, groups 1 and 2, people constrained by labor restrictions of 2 and 3 degrees, as well as those who received disability in childhood are exempted from TN. Important condition: Engine power should not exceed 100 hp. from.
Preferential treatment has been adopted in the vast majority of subjects of the Russian Federation. An exception, besides the Leningrad region mentioned above, is the Omsk region.
Registration
Tax service, which processes information about registered cars and their owners. However, benefits do not accrue automatically. To receive them, a person with a disability must submit an application of the appropriate form himself or with the help of a trusted person. A document confirming the disability group is attached to the application.
If a citizen applied to the tax office later than he received a disability, the inspection staff will recalculate taking into account the last three years. Disabled people of groups 1 and 2 are most likely to receive privileges.
Who has benefits when paying transport tax: Video
Modern society is people with different views on life, incomes and interests.
Among them there are those for whom the performance of certain physical actions is impossible, these limitations are commonly called disabilities. The problem is present all over the world - people with disabilities need special protection and assistance from the state.
That is why in our country a system has been developed that allows to slightly alleviate the financial burden that people with disabilities experience more than others, since in most cases the only source of income for them is.
The legislative framework
In line with current legislation, recognition of a person as a disabled person and assignment of group 1 or 2 to him, is possible only after passing a special commission - ITU. The rules are enshrined in the Federal Law No. 181.
Human Recognition disabled possible if:
![](https://i1.wp.com/posobie-help.ru/wp-content/uploads/2016/10/nalogovije_lgoti_invalidam_1_i_2_gr_transport.jpg)
In addition to the assignment based on the results of passing the commission 1 or 2, as well as, it is also given degree of restriction in work- 1-3. Based on this, a person is entitled to measures of social assistance and support defined in the legislation - pension and benefits.
Tax incentives for this category of citizens
Persons who have received a disability group can expect to be provided with the following tax incentives:
![](https://i2.wp.com/posobie-help.ru/wp-content/uploads/2016/10/nalogovije_lgoti_invalidam_1_i_2_gr_vidi.jpg)
All the subtleties of providing relief are spelled out in various legal documents. Also, each of the regions may provide for its own opportunities to help people with disabilities in relation to tax benefits.
Property
According to the Law of the Russian Federation "On taxes on property individuals» a list of beneficiaries who are exempt from paying this tax has been established.
Exemption from tax is provided if the property, which is subject to property payments, is registered in the name of the disabled payer.
property, exempt from tax, counts:
- Flat;
- Garage;
- Country house;
- Room (share in the apartment).
In order for a person to be able to exercise his legal right, he will need to provide a copy of the document issued by the commission - a certificate of disability in tax office by place of residence. There are no legal time limits.
A 50% discount is set for utility services.
Land
Article 391 of the Tax Code of the Russian Federation provides for benefits for disabled people of the 1st and 2nd groups, also in terms of payment for land.
This measure saves the amount of money paid land tax by reducing tax base by the amount cadastral value 600 square meters the area of a land plot owned, permanent (unlimited) use or life-long inheritable possession of taxpayers - disabled people of the 1st and 2nd groups.
The tax base is reduced in relation to only one land plot at the choice of the taxpayer.
The exact amount that can be saved is calculated additionally by local authorities, since this possibility is prescribed by law.
For example, in Moscow, the amount of deduction from the cadastre can reach 1 million rubles. If the land is not owned, then the person with disabilities has legal right get it out of turn if the land will be used for individual housing construction.
To exercise your legal entitlement to benefits, necessary:
- Prepare a package of documents - a passport, a certificate of land ownership, a certificate of disability, an application and submit them to the tax office at the place of residence;
- Get a decision.
After that, the calculation of taxes is made on the basis of the benefits received. If a person, due to mobility restrictions, is unable to visit the tax office on his own, then he must issue a power of attorney for the one who will represent his interests.
It is also possible to send documents by mail, but in this case, all papers must be certified by a notary.
Transport
Disabled people of groups 2 and 1 are entitled to receive benefits related to the car.
In particular, transport tax is not paid by them if the car is not more powerful than 100 hp, and also has special devices for driving a disabled person if it is issued by the state. The car must be registered in the name of a person with a disability. Also, persons with disabilities who own a car with a power of no more than 150 hp are exempted from transport tax.
It is important to remember here that this clause in the law is not valid in all regions, but then the amount payable at the rate is reduced by 50%. Also in Moscow, benefits are provided to disabled owners of cars if the car's power is not more than 200 horsepower.
In order for a disabled person to receive the right to use this benefit, it is necessary to write an application, provide all the documents for the car, and attach a certificate indicating the group. Additionally, it is possible to recalculate if a person decides to exercise the right to a benefit later, but in this case, the tax reduction will be made only for the last 3 years.
personal income tax
Some people with disabilities can work. In this case, they are subject to the benefit associated with. Tax deduction from the salary in this case is 3,000 rubles, if the disability and the group are obtained as a result of injury, 500 rubles - in other cases.
Also tax canceled in full in the following cases:
- when paying the cost of a ticket to the place of treatment;
- funds allocated for the purchase of special technical means for rehabilitation;
- financial assistance up to 4000 rubles;
- funds for the purchase of medicines (up to 4000 rubles).
In order to take advantage of this benefit, you will need to provide a certificate of disability in the name of the employer. If the cost of medicines is reimbursed, then a prescription from a doctor and receipts confirming the purchase are additionally provided.
Payment of state duty and notary services
Disabled people of the 1st and 2nd groups, when applying to a notary and to the tax office, have benefits for paying a mandatory state duty. For all transactions, only half the cost, i.e. 50%, is charged.
An exception to this law are any actions related to the alienation of real estate or vehicles. State duty is not collected from people living in boarding schools for the disabled.
Registration procedure
In order to take advantage of the benefits provided by law, disabled people of groups 2 and 1 need to apply to several organizations:
- Pass the ITU commission to receive a group or its confirmation;
- Provide everyone Required documents to the authorities social security at the place of residence;
- In the FIU, report on the assignment of disability (this relies on 3 days from the date of passing the ITU).
If we are talking In order to take advantage of the benefits received, you should also visit the tax office to make a calculation there. For those who cannot walk around the institutions on their own, it is necessary to call a notary to certify all documents and their photocopies, as well as to issue a power of attorney to the person who will draw up all the benefits.
List of documents
To apply for social benefits for disabled people 2nd and 1st groups must be provided the following documents:
- A photocopy of the passport;
- Certificate from the ITU on the assignment of a disability group;
- Individual rehabilitation program;
- photocopy work book(if it is available and required to apply for benefits).
You may also need original copies of documents, so it is better to take them with you right away.
Benefits Application
In order to be eligible to take advantage of one or another benefit related to tax category, you will need to attach an application in addition to the list of documents. It must indicate to whom it is addressed, the name of the person to whom the benefit is issued. Also, the name of this benefit, if it is a transport one, then the number of the car is additionally indicated. At the end, the disability group is indicated, on the basis of which it was granted, the date and signature.
Benefits for employers who employ people with disabilities
Employers can also count on tax breaks if they provide a place for a disabled person.
In this case, they are exempt from part of the personal income tax or assessed contributions or parts thereof, if we are talking about entrepreneurs.
Disabled children and their families
Benefits also rely on and, as well as them. In this case, they can count on the same concessions as adult disabled people of groups 1 and 2 - utility bills are reduced by 50%, recalculations for use are carried out land plot. Parents of a disabled child also have the opportunity to enjoy personal income tax benefits.
Regional features
Regional benefits are slightly different from those specified in the legislation.
So in Moscow additionally issued Social Card, which allows you to receive discounts in stores and pharmacies. There is a special taxi for the disabled.
The same service is available in St. Petersburg, but there the cost is reduced by 10% from the usual.
Regional coefficients for the transport tax also differ.
ABOUT tax incentives for disabled entrepreneurs, see the following video:
Support for people with disabilities is an obligatory and indispensable task of any community. On the state level This support manifests itself in different ways - in the form of monthly payments, compensation, payment benefits utilities, free of charge medical care providing special transport.
We will talk about transport today. More specifically, about its expenditure part - the transport tax for the disabled and what measures state support are working in this direction this year?
When to pay and when not
A car for a person with a disability is often the only possible means of transportation both in the city and outside the city. Well, there are no buses, trolleybuses and trams in our country (not to mention the metro) adapted for comfortable use by the disabled. In this regard, there are quite a few car owners among the disabled.
However, for any car you have to pay. And it's not just fuel and maintenance. This is also insurance, and the notorious transport tax. The question naturally arises: are there any benefits for the payment of transport tax for the disabled?
Since the transport tax has not yet been canceled, in the current 2015 the procedure for paying this tax fee will continue to be regulated by the 28th chapter of the Tax Code of the Russian Federation and the laws of the regions.
According to paragraph 2.2 of Article 358 of the Tax Code of the Russian Federation, disabled owners of cars do not pay tax:
- specially equipped for use by persons with disabilities;
- received (purchased) through SOBES if the power of such a car is not more than 100 horsepower.
Let's take a closer look at what this means.
The main mistake that ordinary people make when reading Article 358 of the Tax Code of the Russian Federation is the combination of the two indicated types of transport into one. This is not correct, and we are talking about two independent benefits. Letter of the Ministry of Finance No. 03-05-04-04/02 dated March 26, 2004 confirms: if the car is specially equipped for use by a disabled person, it does not have to be obtained or purchased through SOBES.
However, the following should be taken into account: if you buy an ordinary car and convert it yourself for use by a person with disabilities, such a car will still be considered an object of taxation, and tax for it will be levied in accordance with all the rules. Compliance with the standard must be recorded in technical documentation to the vehicle.
Move on. SOBES can provide ownership of the vehicle, or can pay monetary compensation for its acquisition. In both cases, such a vehicle is exempt from paying tax (Decree of the Government of the Russian Federation No. 670 of 12.09.08). According to the decree, a car or compensation for it (optional) is provided to disabled veterans of the Great Patriotic War, disabled participants in hostilities in "hot spots", as well as disabled people who received a group due to radiation disasters and accidents.
The age of the disabled person does not matter. Vehicle or compensation may also be granted to a child with a disability if he falls into one of the above categories. In this case, the parents of such a child will not pay transport tax on the received car.
Benefits in federal cities
Everything that we talked about earlier applies to all disabled people, regardless of their region of residence and disability group. Everything else is the exclusive prerogative of the regions. And it is they who decide whether to exempt persons with disabilities from the tax or not.
So, do people with disabilities of groups 2 and 3 pay transport tax, and are there regions in which there are no benefits for people with disabilities?
In Moscow (Article 4 of the law MSK No. 33 of 09.07.08), the disabled of the Great Patriotic War, the disabled of "hot" spots, the disabled due to radiation, as well as the disabled of groups 1 and 2, do not pay transport tax for one object of their choice.
In the Moscow Region (Article 25 of the Law of the Ministry of Defense No. 151/2004-OZ of November 24, 04) all the above categories + disabled since childhood are exempted from paying the fee for:
- cars up to 150 hp;
- motorcycles and scooters up to 50 hp
According to the same article in the Ministry of Defense for disabled people of the 3rd group, the transport tax will be half the rate established by law.
In the cultural capital of Russia, disabled people of the 1st and 2nd groups, disabled veterans of the Second World War and "hot spots", regardless of the group, as well as disabled people of the 3rd group, registered before 01/01/10 for one car with a capacity of up to 150 liters, do not pay tax .from. or for a car with more power, but since the release of which more than 15 years have passed.
But in the Leningrad region there are no special benefits for the disabled (not recognized by law as veterans). Pensioners, citizens-owners of Soviet-made cars, even public organizations persons with disabilities are exempt from tax. It is not clear why the legislators of the Leningrad Region did not please the disabled, but the law No. 51-OZ of November 22, 2002 did not provide benefits for them.
Another city of federal significance - Sevastopol - did not stint on benefits and easily freed disabled veterans of the Great Patriotic War, disabled people of groups 1 and 2, disabled people with labor restrictions of 2 and 3 degrees and disabled people from childhood from paying a fee for one vehicle with an engine of up to 100 hp
Benefits in the regions
Our review of regional legislation revealed a positive trend in relation to the transport tax for the disabled in 2015.
The vast majority of regions have included disabled veterans, disabled people of groups 1 and 2 in the list of beneficiaries (these include, in particular, the Republic of Crimea, Krasnoyarsk Territory, Nizhny Novgorod, Sverdlovsk, Saratov, Samara regions).
Among all the regions studied by us, only in the Omsk and the already named by us Leningrad regions civil invalids (not veterans) were not designated as beneficiaries (law Omsk region No. 407-OZ dated 11/18/02).