The deadline for applying for benefits is 1 September of the year following the benefit year. Applications for benefits for 2018 must therefore be submitted before 1 September 2019.
Deferral of payment
If you have been granted an extension to file your income tax return via your tax adviser (beconuitstel), this extension also applies to your application for benefits. For tax returns relating to 2018, the beconuitstel extension runs, in most cases, until 1 May 2020.
Over the past few years, the Tax and Customs Administration has tightened the rules on the deadline extension. Taxpayers who submit their tax returns late on a few occasions will face a reduction in the extension period. In such cases, the extension usually only runs until 1 September. Your tax adviser can tell you until when you have an extension to submit your tax return.
Too late
Being just one day late is truly disastrous when it comes to benefits. You will immediately lose your entitlement to the benefit for the whole year. Unfortunately, the law does not allow for any deviation from the deadlines. Nor is there any scope for leniency. You can find the deadlines in Article 15 of the Awir.
Childcare allowance
The application deadlines set out above do not apply to applications for the childcare allowance. Your application for this allowance can only be backdated for a maximum of three months from the date you submit it. If you apply too late, you will miss out on part of the childcare allowance.
Action
Do you think you are entitled to the following for 2018? healthcare allowance, housing benefit or child budget? If so, submit your application before 1 September 2019 or check whether your tax adviser has arranged a payment deferral for your 2018 income tax return (and until what date this deferral applies).