TerrasAdditional funds are also being made available for income support via the Temporary Support for Necessary Costs (TONK) scheme. This was announced by the government on Friday, 12 March.


The TVL is a contribution towards fixed costs for entrepreneurs who suffer a drop in turnover of at least 30% as a result of the coronavirus crisis. This contribution was increased to 85% from 1 January and will be raised to 100% from 1 April.

Compensation based on industry figures

To determine the level of your company’s fixed costs, the industry average will be taken as a basis by referring to your SBI code in the Commercial Register. A company’s actual fixed costs do not determine the compensation. The fixed costs as a percentage of turnover are therefore fixed for your industry and are linked to your SBI code.

Possible to deviate from SBI code

State Secretary Mona Keijzer (Economic Affairs and Climate Policy) also recently announced that entrepreneurs whose actual main business activity differs from the SBI code in the Commercial Register of the Chamber of Commerce can still qualify for compensation under the TVL or for a higher level of compensation than they would receive on the basis of their SBI code. This is a consequence of a court ruling.

Hardship clause

Hardship clauses are therefore being included in the TVL. These make it possible to deviate from the SBI code if the entrepreneur plausibly demonstrates that the actual main activity of the business differs from this. This possibility of diverging from the SBI code will apply with retroactive effect from 1 January 2021.

TVL applications

TVL applications for the first quarter of 2021 can be submitted via rvo.nl until 5 p.m. on 30 April. The TVL application period for the second quarter of 2021 is expected to open from mid-May.

Supplement for agriculture and horticulture

Under the TVL for the second quarter a supplement of 21% will now be available only to agricultural and horticultural businesses. The supplements for non-food retail outlets and the travel sector are being withdrawn from the TVL scheme in the second quarter.

More coronavirus support via TONK

In addition to the expansion of the TVL, the government is also making significantly more funding available for income support via the TONK scheme. A sum of € 130 million had originally been allocated to this scheme, but this is now being raised to € 260 million. The TONK is intended for people who are no longer able to cover their fixed costs, due to a loss of income resulting from the coronavirus crisis, and focuses in particular on housing costs.

Applications and implementation via local authority

Applications under the TONK can be submitted to your local authority with retroactive effect from 1 January of this year. The opening date for applications differs from one local authority to another. The target group that is eligible for the TONK and the level of the contribution are also at the local authority’s discretion and may therefore differ between local authorities. However, the government has called on local authorities to be generous in the granting of TONK payments.

When are you eligible for the TONK?

You are eligible for the TONK if you are aged 18 or above, have suffered a significant loss of income due to the coronavirus crisis, are no longer able to cover your housing costs out of your income or assets and other financial support is insufficient. Other conditions also apply, which can differ from one local authority to another.

Please note:Your local authority will determine the level of assets you can have while still remaining eligible for the TONK. This can therefore differ between local authorities.

What are housing costs?

The term ‘housing costs’ refers to rent or mortgage payments, but also to costs of electricity, gas and water, service costs and municipal taxes. Your local authority will determine which costs can be covered by the TONK.