An entrepreneur in financial difficulties may appeal to the municipality for general assistance for sufficient means of support. The municipality provides this as an interest-free loan, which is not part of the entrepreneur’s tax income at that point in time. After a year, on the basis of the entrepreneur’s annual income, the municipality decides whether the loan must be repaid in whole or in part. If repayment was not effected, then the amount was added to the entrepreneur’s income. This has led to a higher qualifying income for a number of income-dependent allowances, resulting in recovery issues. With effect from 1 January 2017, these remitted loans are no longer considered to be part of the entrepreneur’s income. However, those who had been disadvantaged by such remission in the years 2014, 2015, 2016 in terms of allowances, are eligible to claim from a compensatory scheme. Allowance entitlement is recalculated based on the qualifying income without assistance fund loan. Previously recovered allowances will therefore lapse. Such recovery (including interest compensation), will be refunded by the Tax and Customs Administration.