Single Parent Supplement Loss in Utrecht

Single Parent Supplement Loss in Utrecht

For single parents in Utrecht, single parent supplement loss can occur due to a change in living situation, such as moving in with a partner. This affects allowances like childcare allowance, healthcare allowance, and child-related budget via the Tax and Customs Administration. The result? A reduced benefit and possible repayments. In this article for Utrecht residents, we explore the details, causes, and steps to take, including assistance from Het Juridisch Loket Utrecht.

What is the single parent supplement?

The single parent supplement provides a top-up on top of basic allowances for parents with young children. It compensates for extra costs without a partner or second income. In Utrecht, with many single-parent families, this often means hundreds of euros per month. For childcare allowance, it's around 5% extra; for child-related budget, a fixed amount. The Tax and Customs Administration administers this under social security rules.

Legal basis

The single parent supplement is regulated in the Tax Allowances Act (TA). Relevant provisions:

• Article 1, paragraph 1 TA: 'Single parent' is someone who cares for children without a tax partner.
• Article 26 TA: Top-up for childcare allowance.
• Article 51 TA: Extra for child-related budget.
• Article 32 GALA: Changes and recoveries.

In Utrecht, you qualify as a single parent without a tax partner on 1 January or upon change. A tax partner includes fiscal partners, including those in a shared household.

When do you lose the supplement in Utrecht?

Single parent supplement loss occurs when you no longer meet the criteria, such as:

• Moving in together: Durable relationship with a partner, determined via address at Utrecht municipality, shared accounts or expenses.
• Partner's income change: Exceeding the fiscal partnership threshold.
• Child leaves: No longer living at home.
• Relationship reconciliation: Ex-partner returns.

Report changes immediately via My Allowances. Address changes at Utrecht municipality often trigger automatic checks. Failure to report leads to recovery plus a fine.

Utrecht examples

Example 1: Moving in with partner in Utrecht

Marieke, a single mother from Utrecht with two children, receives €300 childcare allowance including €50 supplement. She moves in with Tom on 1 July. After reporting to Utrecht municipality, her allowance drops to €250. The Tax and Customs Administration demands €150 back for previous months.

Example 2: Durable relationship without formal agreement

Ahmed from Kanaleneiland lives alone with his daughter and receives healthcare allowance with a €25 supplement. His girlfriend frequently stays over and shares costs. Following a tip, the Tax and Customs Administration verifies a shared household: supplement loss and €600 repayment for six months.

Example 3: Temporary cohabitation

Lisa's ex moves in with her temporarily in Overvecht. No report is made until partnership is established and child-related budget supplement (€117/month) is withdrawn. Objection at Utrecht District Court succeeds with evidence (messages, neighbors).

Rights and obligations upon supplement loss

Rights for parents in Utrecht:

• Objection within 6 weeks (art. 6:3 GALA), possibly to Utrecht District Court.
• Request a trial calculation from the Tax and Customs Administration.
• Hearing in complex cases.
• Provisional allowance during appeal; consult Het Juridisch Loket Utrecht for free advice.

Obligations:

1. Report changes within 8 weeks.
2. Provide evidence (Utrecht municipality extract, bank statements).
3. Repay or arrange deferral.

Perhaps also of interest

• Allowances and cohabitation
• Objection to allowance decision
• Fiscal partnership

Frequently asked questions