Hierdie teks is outomaties vertaal en kan dus verskil van die oorspronklike. Geen regte kan aan hierdie vertaling ontleen word nie.
Dialogic has conducted an evaluation of the tax deduction for specific healthcare costs (hereinafter 'specific healthcare costs scheme') and the 'Allowance for Specific Healthcare Costs' scheme (hereinafter 'ASHC scheme') together with Significant Public. Through the specific healthcare costs scheme, it is possible to deduct specific healthcare costs in the tax return under certain conditions. Costs for medication and aids are among those eligible. In 2019, over 850,000 households utilized the specific healthcare costs scheme, with a budgetary impact of nearly €270 million. The ASHC scheme compensates those who receive less tax credit due to the deduction of specific healthcare costs. In 2019, almost 230,000 taxpayers benefited from the ASHC scheme, with a budgetary impact of over €65 million. The research incorporates existing studies on the specific healthcare costs scheme, interviews with client organizations, analysis of Tax returns data, a survey among the Dutch population, and information from the Tax Authorities regarding the execution of the scheme.
Our conclusion is that when looking solely at the specific healthcare costs scheme, it appears to be an effective instrument. The target group for which the scheme is intended uses it and/or is aware of its existence. However, when considering the broader aim of the scheme (providing compensation for additional costs), its effectiveness is limited. This is partly due to certain healthcare costs being exempted and the presence of a threshold. As a result, some individuals with chronic illnesses or disabilities incurring additional healthcare costs are left out. Concerning the ASHC scheme, it can be stated that the tool itself is inherently effective. If a user is entitled to it based on their tax return, the calculation is automatically done by the Tax Authorities. However, the individual must file a tax return, which does not always happen. Unfortunately, it is not possible to indicate how often this occurs.
