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Water authority tax rates
The tax rates of Hoogheemraadschap De Stichtse Rijnlanden for can be found at BghU (collaboration between the municipality and the water authority Utrecht) using the contact form on the English language page or call 088-0640200 on working days from 09.00-17.00 or from 09.00-13.00 in the months July and August.
Costs and payments
Wich charges do you have to pay
Water authority Hoogheemraadschap De Stichtse Rijnlanden charges the following types of charges:
Water treatment charge
Companies which dispose of wastewater via the sewerage system must pay the water treatment charge for that purpose.
It is the user of the business premises who pays the water treatment charge. Business premises are defined as an enclosed space with its own wash basin, tap, toilet or kitchen unit.
If several companies use the same business premises and share wash basins, taps, toilets and/or kitchen units, the premises are regarded as a multi-tenant commercial building. It is usually the owner or landlord of such a building who receives the assessment for the water treatment charge.
Pollution charge
You must pay the pollution charge if you are the owner or user of a commercial building which discharges wastewater into a brook or stream (surface water).
We calculate the pollution charge assessment in the same way as the water treatment charge, namely on the basis of ‘pollution units’. Your company’s water intake determines the number of pollution units. You pay for one pollution unit if your company’s water intake is up to 44 m3. You pay for three pollution units if your company’s water intake is between 44 and 217 m3. You pay for more than three pollution units if your company’s water intake is 218 m3 or above. In cases where the water intake is 218 m3 or above, the water authority calculates the number of pollution units. In so doing, we look at what type of business you have, amongst other things.
Water system charge
You must pay the water system charge if you are the owner of a (commercial) building or of land, such as agricultural land or a nature area.
There are different types of water system charge:
1. water system charge – residents (applicable only to private individuals);
2. water system charge – built-on land;
3. water system charge – land not built on;
4. water system charge – nature.
Depending on your situation, you must pay the following tax(es):
· Do you own a building, such as a house, barn, shed or commercial building? If so, you must pay the water system charge – built-on land.
The water system charge – built-on land is calculated on the basis of the building’s WOZ value. That value is determined by the municipality on the basis of the Wet waardering onroerende zaken – WOZ (Valuation of Immovable Property Act).
· Do you own land which has not been built on? If so, you must pay the water system charge – land not built on. ‘Land not built on’ is to be understood as meaning for example fields, arable land and pasturage.
The amount of tax that you must pay is determined by the value of the number of hectares of land that you own. You pay this charge if, on 1 January of a tax year, you are registered with the Land Registry Office as the owner, leaseholder, usufructuary or superficiary of land not built on, or the holder of a real ‘right of use and occupation’ over that land.
· Are you the owner of a nature area? If so, you must pay the water system charge – nature. The Waterschapswet (Water Authorities Act) defines the term ‘nature’ as follows: ‘Immovable property which has not been built on and whose set-up and management are entirely – or almost entirely – and permanently geared to the preservation or development of nature’. Forests which are larger than 1 hectare also fall under the definition of nature. As does open water (lakes) with a surface area larger than 1 hectare and an ‘open and expansive character’.
The surface area of the land determines the amount of the water system charge – nature which you must you pay. Owners of buildings located in a nature area simply receive the water system charge – built-on land assessment.
How much water authority tax do you have to pay?
Exactly how much water authority tax you have to pay each year depends on your personal situation. This includes, for example, whether you are an owner or user of business premises, whether your premises are connected to the sewerage system, whether you discharge waste water and whether you own land which has not been built on or a nature area.
Water authority tax rates
The tax rates of Hoogheemraadschap De Stichtse Rijnlanden for can be found at BghU (collaboration between the municipality and the water authority Utrecht) using the contact form on the English language page or call 088-0640200 on working days from 09.00-17.00 or from 09.00-13.00 in the months July and August.
Water authority tax when moving house
If you move to the area of another water authority during the year and have already paid the water treatment charge and pollution charge, you can request a refund. This is because you will pay tax to the water authority in your new area as soon as you move.
The water system charge is not refunded when you move house.
Paying water authority tax and managing your tax affairs
Do you have a question about water authority tax? Would you like to view your assessment or pay by direct debit, for example? Would you like to notify a change of address, apply for relief or lodge an objection?
You can manage all your tax affairs via BghU (a collaboration between the municipality and the water authority Utrecht) using the contact form on the English language page or call 088-0640200 on working days from 09.00-17.00 or from 09.00-13.00 in the months July and August.
The Procedure
How do you receive your tax assessment?
Do you use [http://about:blank/]MijnOverheid? You will receive the tax assessment digitally via the [http://about:blank/]Berichtenbox voor bedrijven (Message Box for companies). To log in to the Berichtenbox voor bedrijven, you need eHerkenning with assurance level 2. Do you not have eHerkenning yet? Apply for it via [http://about:blank/]www.eherkenning.nl. Information about this can be found at [http://about:blank/]Kenniscentrum Infomil.nl | Omgevingsloket (Online environment portal)| log in.
Are you not yet registered for the Berichtenbox voor bedrijven? Then you will receive your tax assessment by post.
When will you receive your tax assessment?
You will receive a provisional tax assessment at the beginning of a given year. You will receive a final tax assessment after the end of the tax year.
Objecting to a tax assessment
Do you disagree with your tax assessment? You can lodge a complaint with BghU within 6 weeks (BghU is a collaboration between the municipality and the water authority Utrecht). You can lodge your complaint in writing by sending it to BghU, Postbus 5150, 3502 JD Utrecht.