Please note: The algorithm descriptions in English have been automatically translated. Errors may have been introduced in this process. For the original descriptions, go to the Dutch version of the Algorithm Register.

Automatic remission

With automatic tax cancellation, decision rules are used to check the taxpayer's eligibility annually. This way, there is no need to reapply every year.

Last change on 26th of September 2024, at 8:57 (CET) | Publication Standard 1.0
Publication category
Impactful algorithms
Impact assessment
DPIA, IAMA
Status
In use

General information

Theme

Social Security

Begin date

01-2016

Contact information

kwijtscheldinggbr@rotterdam.nl

Link to publication website

https://www.inlichtingenbureau.nl/Beleidsterreinen/Belastingen/Kwijtschelding-lokale-belastingen

Link to source registration

https://algoritmeregister.rotterdam.nl/p/Onzealgoritmes/53761720551735600

Responsible use

Goal and impact

PURPOSE: By combining income data, vehicle data, financial information and household, determine whether we may automatically cancel municipal debts.


IMPACT: None. If remission is not granted automatically, citizens can apply for it through the regular route for the time being.

Considerations

There is an opt-in for citizens to automatically qualify for remission. Applications for remission remain possible through the regular route.

Human intervention

Citizens can always request a manual reassessment via Rotterdam.nl after automatic rejection of the remission.

Risk management

The biggest risk is in the use of reference dates; it is possible that reality has changed in the meantime. The figures used are transparent and people can object to them.

Legal basis

Municipalities Act; Collection Act; Collection Act Implementation Regulations; Co-government Tax Remission Regulations

Elaboration on impact assessments

This automation provides a balance between easing administrative burden and privacy, including by opt-in from citizens to actively sign up for automatic remission.

Impact assessment

  • Data Protection Impact Asssesment (DPIA)
  • Impact Assessment Mensenrechten en Algoritmes (IAMA)

Operations

Data

Vehicle ownership (RDW), Household (GBA), Bank balance (Tax Office), Income (UWV)

Links to data sources

  • RDW
  • GBA
  • Belastingdienst
  • UWV

Technical design

Low-income residents can apply for remission of municipal taxes. They then pay only part of the waste disposal charges. If a citizen is unwilling or unable to reapply each year, he or she can apply for automatic remission. On the basis of income and assets data, among other things, the citizen's eligibility is then reviewed annually. If relief is not granted automatically, it can still be applied for manually.

External provider

Intelligence Bureau

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