Common problems GBLT

Most renters of self-contained rooms in Wageningen receive the GBLT tax (Waterschapsbelastingen). If you have received this tax and you are a student you might be entitled to receive a payment exemption. However, requesting a tax exemption can be troublesome and confusing. Some of the most common issues when applying for an exemption are:

  • Students are not sure whether they are entitled for a tax exemption. Students are eligible to tax exemption based on their taxable income. Unfortunately, is not always clear whether an income is taxable or not. When an exemption is requested, students must provide evidence of their income, that is, proof of scholarship(s), loans and bank statements. Based on this, the GBLT evaluates the exemption request and determine its validity. Issues came up when non-taxable income(s) as considered as such and exemption requests are denied.
  • Sometimes the GBLT tax charges students for periods on which he/she/they were not residing in the concerning accommodation. For example, the student started living in the accommodation in November 2016, but the GBLT tax request him/her to pay the entire year 2016.
  • Combi rooms usually have their own facilities; therefore, they are sometimes considered as a residential unit suitable for families. That might cause that the GBLT tax request the payment of more than two people (when Idealis only allows the tenancy of up to two people in this type of accommodations). The extra costs in the tax can also be caused by former tenants that were never unregistered from the concerning accommodation.
  • Dutch students have the possibility to loan money from DUO for covering their expenses. It might occur that the GBLT denies the exemption request because the student(s) have not loan the maximum amount they are entitled to. Students can even be advice to loan more money to pay the GBLT tax.
  • For international students, filing a tax exemption request can be difficult since all the communication with the GBLT should be done in Dutch. Then, communication between the GBLT and international student might be limited, causing denials of tax exception requests due to misunderstandings.
  • Even when a student fulfils all the criteria for a tax exemption, the request might me denied without any further explanation.

Do you recognize yourself in these problems? Please tell us.