Post-audit Temporary Compensation for Block Connections (TTB)

Start of post-audits by the Tax Authorities

The Tax Authorities have recently started post-audits of the Temporary Compensation for Block Connections (TTB). These audits focus on ensuring a correct and complete distribution of the received subsidy among the eligible tenants. The audit may be conducted through the preparation of a financial accountability report or by obtaining a third-party statement from an expert.

What is the Temporary Compensation for Block Connections (TTB)?

The TTB is a government subsidy scheme that supports landlords in reimbursing the costs of block connections to their tenants. This scheme aims to improve the affordability of electricity and heat in residential complexes with collective connections for the year 2023. The subsidy is paid to the landlord, who must then pass it on to the entitled tenants in accordance with the applicable rules.

Risks associated with incorrect payments

Our experience shows that a significant portion of the subsidy is often not correctly paid out to the tenants. This can lead to financial complications and improper handling of the subsidy. Therefore, it is crucial that applicants maintain transparent and accurate records, enabling them to demonstrate that the subsidy has been correctly distributed.

Repayment options for unpaid amounts

If it is not possible to fully pay out the subsidy—for example, because some tenants can no longer be traced—the law requires that the unpaid portion be distributed among the tenants who can be traced and who lived in the relevant complex in 2023. This can be administratively complex and, for example, in the case of short-stay rentals, may lead to a disproportionate distribution.

As an alternative, unpaid amounts can be repaid to the Tax Authorities.

Advice for applicants

We advise applicants to handle the distribution of the TTB carefully and to fully consider the potential consequences of incomplete payments in the context of the post-audit.

Deloitte is here to support you

Deloitte is authorised to prepare third-party statements that can contribute to a successful post-audit. The costs for this statement can be reimbursed by the Tax Authorities up to €1,500. In addition to providing third-party statements, Deloitte also offers support on other matters related to the TTB and its proper distribution.

More information

Would you like to know how Deloitte can assist you with the TTB post-audit? Please contact Martijn Boonstra at +31 6 50 17 08 97 or mboonstra@deloitte.nl.