Outgoing minister Koolmees of the Ministry of Social Affairs and Employment has submitted an adjusted draft version of the STAP budget scheme.
STAP stands for ‘stimulans arbeidsmarktpositie’ (incentive for labor market position). Until the planned implementation of the individual schooling and development budget on January 1, 2022, any expenses on schooling can be subtracted from income tax, with the amount in deductibles (i.e. the amount of the expenses which must be paid by the person in question him-/herself and cannot be subtracted from income tax) dependent on the amount of the income. Once the STAP scheme is implemented, the amount in deductibles will be dependent on the costs of the schooling or course instead. The subsidy per person received through the scheme will be max. € 1,000 (inclusive of VAT) and all costs above this maximum amount will be regarded as deductibles. UWV (the Institute for Employees’ Insurance and Regulations) and DUO (the Institute for the Execution of Education) will be responsible for providing the subsidy. Applications must be filed on the website of UWV. Any previous regulations for subtracting expenses on schooling from income tax will be revoked once the STAP scheme has gone into effect.
The subsidy is intended for everyone over the age of 18 working in the Dutch labor market and who have no other financial options, such as scholarships or study grants. You cannot apply for STAP subsidy if other financial options are available.
In the assessment of eligibility for the subsidy, UWV will take into account criteria on age as well as type of schooling, amongst other things.