Wastewater treatment levy for commercial premises (Zuiveringsheffing Bedrijfsruimten)

Who must pay the wastewater treatment levy for commercial premises (zuiveringsheffing bedrijfsruimten)?

business space in my own dwelling

You pay the wastewater treatment levy for commercial premises if you are a user of a building or premises that is not a residence and is connected to the sewage system or a wastewater treatment system. You pay the surface water pollution levy (verontreinigingsheffing) if the wastewater drains directly into the surface water (e.g. a drainage canal).

Multi-tenant business building
A business premises is a closed unit with its own discharge point, such as a washbasin, tap, toilet or kitchen area. If multiple businesses use 1 business premises and share the facilities, this constitutes a multi-tenant business building. In most cases, the assessment will be received by the owner or lessor of the building.

Business space in own dwelling
If you run a business from your dwelling and you do not have a separate discharge point, then you do not have to pay a commercial purification levy and you will only receive a household purification levy assessment.

How is the amount for the wastewater treatment levy for commercial premises determined?

The wastewater treatment levy for commercial premises is calculated based on the quantity and degree of contamination of the wastewater. Depending on this, you will then pay for 1, 3, 5 or more “units of pollution” (ve).The amount you have to pay is the rate per unit of pollution multiplied by the number of units of pollution.

The RBG determines the level of contamination for almost all businesses using a table of wastewater coefficients. The remainder of businesses measure and take samples of their wastewater themselves to determine the quantity and degree of contamination.

Provisional assessment (voorlopige aanslag)
The provisional assessment is based on the final assessment of the previous year. If you have never received an assessment for this levy at this address, the RBG will estimate the number of units of pollution.

Final assessment (definitieve aanslag)
The RBG uses the amount for water consumption as stated on the invoice of the water company to determine the amount for the final assessment for the wastewater treatment levy for commercial premises. The water company invoice for the respective year (or with the most number of relevant months) will be used for that year. If the period on the water company invoice is less than 12 months, the RBG will calculate the proportional amount for exactly 1 year. The following rules apply to businesses that produce domestic wastewater (such as shops or offices):

  • up to and including 43 m3 of drained water per year: 1 unit of pollution;
  • from 44 m3 up to and including 217 m3 of drained water per year: 3 units of pollution;
  • from 218 m3 and above of drained water per year: 5 or more units of pollution.

An example of a business that produces domestic wastewater and discharges over 218 m3 of water: 514 m3 water x 0.023 ve/m3 = 11.82 units of pollution. Different rules apply to businesses that do not produce domestic wastewater.

If you do not agree with the amount of the assessment, you can submit an objection online in My RBG. Make sure to include the invoice from the water company with your submission as evidence.

Why do I have to pay the wastewater treatment levy for commercial premises?

The water board uses the funds from this tax to help pay for the treatment of wastewater that passes through the sewage system. This includes water going down canteen or bathroom drains, and wastewater from toilets.

The water board also uses the funds from this levy to ensure clean water in drainage canals and ponds/lakes (including where people swim) and for local nature conservation.

What is the rate for the wastewater treatment levy for commercial premises?
The answer to this question depends on the location. Your information can be found by entering the zip code with number (without addition).
Check your postal code
How does the RBG determine the number of units of pollution (ve) on the final assessment for the wastewater treatment levy?
I own a small business and I don’t use a lot of water. How is the number of units of pollution (ve) stated on the invoice for the wastewater treatment levy determined?
I own a greenhouse horticulture business. How is the number of units of pollution (ve) for the wastewater treatment levy calculated?
I do not have a business but rent out a dwelling. Do I have to pay a commercial purification levy?
I have a business space in my own dwelling. Will I too receive a purification levy for my business?
My business is located in a multi-tenant business building. Who receives the commercial purification levy assessment?
Can I obtain a postponement for submitting the declaration?
I have to report my water consumption, but I don’t have a water meter – what do I do?
I’m no longer a user of a commercial premises – do I still have to report it when filing my taxes?
Which water company invoice do I use when filing my taxes and how do I know how much I have to pay?
Will I get a reduction for the wastewater treatment levy if something in my living situation changes during the course of the year?
Can I submit an objection to the wastewater treatment levy for commercial premises?
Can I request exemption from the wastewater treatment levy for commercial premises?
Can I pay the wastewater treatment levy for commercial premises in instalments?