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Persons placed in institutions (seniors and disabled) - reporting for the purpose of exemption from waste tax obligation

... persons placed in a home for the disabled, a home for the elderly, a home with a special care or sheltered housing.

In accordance with § 10b par. c of Act No. 565/1990 Coll., on Local Fees, as amended, in conjunction with the generally binding Decree of the Statutory City of Brno on the local waste tax for the operation of the system of collection, transport, sorting, use and disposal of municipal waste, as part of the reporting obligation to notify the fee administrator:

If a person is placed in one of the above facilities and at the same time reaches the age of 70 or more in 2020, there is no need to fill in the form, because the person is automatically exempted of waste tax because of age.

Facility providing stay:

Identification of taxpayers

The personal data provided is intended only for the needs of the municipal waste tax administrators.

This type of exemption was introduced as of January 1, 2016, so please check with the waste tax administrator if the above mentioned persons have no arrears on the waste tax from previous years.