Assessment of your waiver request.
If you apply for a waiver, or were granted a waiver last year, we usually check first whether you can be granted a waiver immediately. You do not have to send us any information. We use information from the Tax Administration, the Employee Insurance Administration (UWV), the National Office for Road Transport (RDW) and the National Register of Persons (BRP) to determine whether you are eligible for immediate relief.
Here's how it works
Direct remission
If you receive immediate remission, you will see this on the assessment notice: 'Remission has been granted for this'. The amount payable will then be €0. If the assessment notice has already been sent to you, you will receive a letter.
Not immediate remission
If you do not receive immediate remission, you will receive a letter. This letter will tell you why you are not receiving immediate remission. This does not mean that you are not eligible for relief, but more information is needed to assess this. You have the option of supplying information to prove that you are still entitled to relief. The letter will tell you what you need to send. After we receive this information, a staff member will evaluate your request for remission.
Explanation of remission
More information on the substantive handling and assessment of your waiver request can be found in our Explanatory Notes on Waiver. You can download it below.
Legislation
- Collection Act 1990
- Implementing Regulation of the Collection Act 1990
- State Tax Collection Costs Act
- Code of Civil Procedure