Item 1.5.12

1.5.12 Tax limitation due to inability to pay tax

Applies to the income year 2019

This item applies to people who involuntarily live on a very low income over a number of years. Tax limitation is granted in only a very few cases, and only to people who are unable to provide for themselves over a long period of time.

There is no lower income threshold that entitles you to tax limitation. Tax limitation due to inability to pay tax is a means-tested exception rule. If you meet the conditions, you must be reassessed from year to year. There is no guarantee that you will meet the conditions for this year, even if you were previously granted tax limitation.

The scheme is not intended for people who temporarily have a low income (approx. one to three years).

 

Am I entitled to tax limitation?

By answering a few simple questions, you can find out

  • whether you can apply, and
  • how to apply.

Before you start, you must check

  • how much you were paid per month, and
  • how much any partner or spouse was paid per month.

You must answer up to nine questions:

New this year

In order to get a tax limitation in the income year 2019, it is a requirement that you were entitled to tax limitation in 2018 (the previous income year).