{"id":661,"date":"2018-06-28T08:30:10","date_gmt":"2018-06-28T06:30:10","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/fiscale-aftrek-monumenten-wordt-subsidie\/"},"modified":"2026-03-03T10:33:20","modified_gmt":"2026-03-03T09:33:20","slug":"tax-relief-for-listed-buildings-to-become-a-grant","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/fiscale-aftrek-monumenten-wordt-subsidie\/","title":{"rendered":"Tax relief for listed buildings to become a grant"},"content":{"rendered":"

\"\"<\/p>\n

In 2016<\/a> We wrote about the plan to convert the tax deduction for listed buildings into a grant. The temporary scheme announced pending a definitive arrangement for the years 2017 and 2018 was ultimately not implemented.<\/p>\n

The tax deduction for listed buildings remains in force until the end of 2018. In the memorandum Heritage Matters \u2013 The significance of heritage for society<\/a> The Government has now announced that the tax deduction for listed buildings will be abolished with effect from 1 January 2019.<\/p>\n

Heritage Allowance<\/h4>\n

The listed building tax relief is aimed at private owners of listed buildings that are occupied, such as church buildings, fortifications, windmills, farmhouses and the like. The tax relief is claimed by the owner of the listed building in their income tax return.<\/p>\n

The purpose of the deduction is to compensate for the costs associated with preserving the heritage values. However, the Tax and Customs Administration does not possess the expertise required to assess whether the restoration or maintenance of the listed building has been carried out correctly. Research has shown that, out of 40% of the assessed cases, an average of 25% of the deduction was allocated to elements not related to the listed building (such as heating and electrical installations).<\/p>\n

Grant<\/h4>\n

The Government does, however, recognise the need to continue supporting private owners of listed buildings. A new grant scheme is therefore being introduced for all owners of listed buildings. Under this scheme, they can receive a maximum of 35% in grants to cover the maintenance costs incurred for the listed building.<\/p>\n

The specific details of the grant (and its conditions) are yet to be finalised. If any funds remain from the budget for this grant at the end of a given year, they will be added to the fund for the following year.<\/p>","protected":false},"excerpt":{"rendered":"

In 2016 schreven we over het voornemen om de fiscale monumentenaftrek om te vormen naar een subsidie. De in afwachting van een definitieve regeling voor de jaren 2017 en 2018 aangekondigde tijdelijke regeling ging uiteindelijk niet door. Tot en met 2018 is de fiscale monumentenaftrek nog van kracht. In de notitie Erfgoed telt – De […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-661","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/661","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=661"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/661\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}