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EK 9: Refund of payment if excess, lacking details
or “Refunds for overpayments or incomplete information when contributing to a special fund”
You could also call this:

“Refunds from environmental restoration accounts are not taxable income”

When you receive a refund from your environmental restoration account, as described in [section EK 9], you don’t need to count it as income. This is because [section CX 52] specifically states that this type of refund is excluded income. This means you don’t have to pay tax on it or include it in your tax calculations.

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Next up: EK 11: Application for refund

or “How to ask for money back from your environmental restoration account”
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Part E Timing and quantifying rules
Environmental restoration accounts

EK 10Certain refunds not income

  1. A refund under section EK 9 is excluded income under section CX 52 (Refund from environmental restoration account).

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