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If you own land, buildings or nature reserves in the Netherlands or if you occupy/use commercial premises, you have to pay water authority tax (waterschapsbelasting, in Dutch) to your regional water authority (waterschap, in Dutch).
Water authority tax consists of:
- a water purification levy
- a pollution levy
- a water system levy.
Water purification levy
You have to pay a water purification levy if you occupy/use commercial premises and discharge waste water into the sewer. The amount levied depends on the rate for the levy and the degree of pollution. Please contact your regional water authority for details on how the amount is calculated.
You have to pay a pollution levy if you use commercial premises and discharge waste water into surface water. The amount of the levy depends on the rate used for the levy and the degree of pollution. Please contact your regional water authority for details on how the amount is calculated.
Correction of the pollution load
For large or relatively heavily polluted discharges, you will have to quantify the pollution load or have it quantified by means of sampling and sample analysis. The presence of non-biodegradable pollutants may significantly increase the pollution load. In that case, you can request a correction of the quantification results (so-called 'T-correction') from your regional water authority. This will result in a lower pollution load than originally calculated and, consequently, a lower levy.
Water system levy
You have to pay a water system levy if you own land, buildings or nature reserves. The water system levy consists of an assessment for built-up land, an assessment for non-built-up land and possibly an assessment for nature reserves. The amount of the assessment for built-up land depends on the 'WOZ value' (WOZ-waarde), which is the value of the building under the Valuation of Immovable Property Act (Wet Waardering Onroerende Zaken, WOZ). The assessment for non-built-up land and the assessment for nature reserves are based on the number of hectares of land that you own.
Municipal tax on encroachments on or above public land
If you want to use land owned by the Regional Water Authority, you may have to pay a municipal tax for 'encroachment on or above public land' (precariobelasting).