# How to claim tax relief for local taxes



## Xircal (Mar 20, 2015)

As in most countries, town councils collect local taxes to pay for services. 

These taxes are levied on all tenants occupying self-contained rented accommodation. In Dutch this is known as a zelfstandige huurwoning. 

Tenants occupying a single room who have to share a kitchen or bathroom with other tenants are exempt from these taxes. A single rented room is called a kamerbewoning in Dutch. 

However, low income groups can claim tax relief on all, or part of these taxes. This is called Kwijtschelding in Dutch. This article explains how the taxes are calculated and how to claim tax relief if your income falls within the disposable income limits. Disposable income is the sum remaining after deducting your overheads. 

*Local taxes which each town council known as a Gemeente levies* 



Afvalstoffenheffing €240,00 - collection and disposal of household waste. (can vary per Gemeente)
Zuiveringsheffing €53,76 (purification of waste water and other liquids).
Verontreinigingsheffing €53,76 (same as the Zuiveringsheffing, but only levied on households not connected to the drainage system such as houseboats).
Watersysteemheffing ingezetenen €102,88 (flood prevention and related controls).

Tax relief can be claimed on unpaid taxes for the current year and taxes already paid within the last three months. 

In order to claim tax relief, claimants are required to meet the limits of disposable income applicable to specific groups. In addition, claimants must be receiving rent subsidy known as "Huurtoeslag" in Dutch. 

To receive huurtoeslag, the maximum rent exclusive of service charges and other additions amounts to €710,68.

The following represents a set of conditions each applicant is required to meet. 



You and your partner together meet the net disposable income limit applicable to low income groups.
You and your partner don't possess any assets. Assets are considered to be follows:
- value in excess of the original mortgage on a property.
- a car which isn't needed for invalidity use and doesn't exceed €2,269 in value.
- a caravan or holiday home.
- life insurance, shares or other investments.
- bank balance and/or savings account exceeding the cost of one month's rent + one months health insurance premium + one month of disposable income.
You don't expect your income to rise within the current year.
You can demonstrate how you provide for your daily needs (supermarket receipts, bank statements showing purchases made using debit cards etc.)
You can provide copies of bank statements if required.

Tax relief can be claimed by single individuals living alone, married couples, couples living together with civil partnership, people living together with a registered partnership, groups where a contributory financial arrangement has been agreed, and brothers and sisters living together. 

It should be noted that where more than one person is concerned, the tax authorities will calculate the total income and assets collectively. 

Where students are concerned, grants are considered to be disposable income as are salaries including holiday pay derived from job training schemes such as internships.

*Procedure to calculate nett disposable income*.



Using your last payslip, deduct the rent exclusive of any additional costs such as service charges. The maximum amount claimable is €710,68 less rent subsidy (huurtoeslag) and also, the nominal premium. See further for "Norminal premiums". 
Service charges (maximum €12,00).
Health insurance premium less health care subsidy (zorgtoeslag) and less the nominal premium.
Maintenance you pay to your ex-partner and/or children.
If you receive maintenance yourself, you have to add that to your income from other sources.

*Nominal premiums*



Single person without a pension (AOW) - Nominal premium rent : €202,20
- Nominal premium health insurance : €39,00
Single person with a pension (AOW) - Nominal premium rent : €200,38
- Nominal premium health insurance : €39,00
Single parent without a pension (AOW) - Nominal premium rent : €202,20
- Nominal premium health insurance : €39,00
Single parent with a pension (AOW) - Nominal premium rent : €200,38
- Nominal premium health insurance : €39,00
(Married) couple without a pension - Nominal premium rent : €202,20
- Nominal premium health insurance : €85,00
(Married) couple, 1 with pension (AOW) - Nominal premium rent : €198,75
- Nominal premium health insurance : €85,00
(Married) couple, both with pension (AOW) - Nominal premium rent : €198,75
- Nominal premium health insurance : €85,00
From the figure you calculated after deducting the cost of rent, health insurance premiums and any maintenance you have to pay, deduct a further 20%. This is considered to be an emergency fund to meet the cost of unforeseen circumstances. You're not expected to use that to pay your tax liability.

What remains is considered to be your disposable income. Provided that doesn't exceed the following amounts and also meet the above mentioned criteria, you can file a claim for tax relief. 

*Nett disposable income*



Single person without a pension (AOW) - € 961,00
Single person with a pension (AOW) - €1.110,00
Single parent without a pension (AOW) - € 961,00
Single parent with a pension (AOW) - €1.110,00
(Married) couple without a pension - €1.373,00
(Married) couple, 1 with pension (AOW) - €1.515,00
(Married) couple, both with a pension (AOW) - €1.525,00

* Original site where this information was translated from: Kwijtschelding gemeentelijke belastingen aanvragen

N.B. _Although local taxes are also levied on owner occupiers, different criteria applies and therefore the above mentioned information only applies to tenants known as "Huurders" in Dutch._


----------



## cschrd2 (Oct 31, 2011)

Small correction: property tax in The Netherlands is only collected from home owners not people that rent. 
Also on waste collection: most cities (an increasing number) go by the pay per/kg system meaning a fixed amount and an amount per kg shed ((average about 170€/annual plus 0.15-0.2 €/kg in weight disposed of every time).


----------



## Xircal (Mar 20, 2015)

cschrd2 said:


> Small correction: property tax in The Netherlands is only collected from home owners not people that rent.
> Also on waste collection: most cities (an increasing number) go by the pay per/kg system meaning a fixed amount and an amount per kg shed ((average about 170€/annual plus 0.15-0.2 €/kg in weight disposed of every time).


I didn't say that tenants pay OZB. That's not mentioned anywhere in my post. 

As for waste collection, the Amsterdam city council tax this year is €240.


----------

