Other measures

Adjustment of reduced rate for shore-based power
If a ship is moored along the quay, power can be drawn from the shore. This will cushion the impact on the environment. This power now has a reduced rate if the shore-based power installation has an autonomous connection. This is not always the case as sometimes, for example, power is drawn from a port building. The concept of a shore-based power installation is now expanded, so that the reduced rate applies in more situations. The installation must be equipped with a suitable metering device. Subordinate legislation will include the regulations that this metering device must meet.

Energy tax and battery storage
Not all energy is used in power generation. Nowadays, excess energy is stored in batteries. This creates a double levy: firstly, the delivery of the energy is levied with an energy tax to the energy storage facility and subsequently also on delivery to the consumer. It is proposed that the levy for delivery to the energy storage facility should, under certain conditions, be exempted from energy tax.

‘Postal code rose scheme’ for new members
Under the ‘postal code rose scheme’, companies supplying electricity to members of the cooperative were allowed to apply a reduced rate in the energy tax for a period of 15 years. The ‘postal code rose scheme’ can now only be applied in accordance with transitional law. This transitional law does not apply to new members who join after 1 April 2021. The 2022 Tax Plan includes a retroactive easing period to 1 April 2021: if an old member leaves, a new member who replaces the old member will be entitled to the benefits of the ‘postal code rose scheme’ for the remaining term for the cooperative.

Take note! Replacement of a member will not effectuate a new 15-year period.

Natural gas
The energy tax scheme has a few special regulations. There is an exemption for natural gas which is not used as fuel or as an additive or filler in natural gas substitute products. In addition, there is a zero rate for natural gas substitutes used as fuel in the facility in which they were generated. There is also a refinery exemption. A combination of these schemes may result in no energy tax being levied at all. In future, this levy omission will be prevented via a change in the law.

Faster adjustment of childcare allowance
To reduce the number of recoveries of childcare allowances (KOT), it is mandatory for childcare centres and host parent agencies to submit information monthly to the Tax and Customs Administration about the childcare facilities provided for each registered child. Due to the high frequency, the Tax and Customs Administration is able to detect deviations early between the childcare allowance application and the actual situation. In the event of deviations, the Tax and Customs Administration informs the parents, so that they can alter their previous application and avoid any payment and refund issues.

Take note! Parents still have to alter the details of their application themselves. The Tax and Customs Administration sends a reminder, but does not adjust anything of its own accord.

Remuneration for assistance when applying for benefits and allowances
Some parties offer free assistance for online applications for benefits and allowances. To do so, those parties need a level 3 eHerkenning (eH3). EH3 is only available at an additional cost. The government wants to eliminate this disincentive and any future disincentives when applying for benefits and allowances. The Tax and Customs Administration can now make resources available to the applicant and the supporting assistant. For example, a remuneration could be paid for the purchase costs of eH3 to parties who assist with applications for benefits and allowances free of charge.

Compensation for distressing cases
In the context of the ‘toeslagenaffaire’ (serious failings in the childcare benefit system), use was made of policy decisions to make it possible to pay compensation quickly. A disadvantage to this was that advisory bodies and parliament were not involved to a sufficient degree. As a result of the unwarranted treatment by the Tax and Customs Administration, the government wants a better legal basis for compensation for distressing cases. For example, compensation can be granted quickly because, where information is required for implementation of a compensation, a provision is also made to ensure the exchange of data.

Legislative proposal for camera surveillance at Customs Services
A legislative proposal will soon be submitted to the Dutch House of Representatives to provide a legal basis for camera surveillance by the Dutch Customs Services. At the advice of the Council of State, this will be a separate legislative proposal. Earlier, the government had included provisions in this legislative proposal based on exchanging data between the Customs Services, the Royal Netherlands Marechaussee and the Police. The Dutch Data Protection Authority has insisted on a detailed consideration and implementation of this proposal. That is why it has been included in legislative proposal to be submitted separately at a later stage.