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I do not agree with the amount I am asked to pay. What should I do?

If you do not agree with the amount you are being charged, you may submit a letter of objection within six weeks of the invoice date. You may do so by completing the objection form at our webpage. Please fill in your area code and house number in the blue box (top right of our webpage). Then click in the left column on ‘bezwaar maken' and click on ‘zuiverings/watersysteem heffing ingezetenen', at the right hand of the page.

Alternatively, you may fill in and return the objection form that was enclosed with the invoice. If you not longer have this form, you may send a letter of objection to Regionale Belasting Groep, Attn. Team Heffen.You will find the address on your tax assessment. If you do not have your tax assessment anymore, you can phone us at 088 - 291 10 00.

Please ensure that your letter of objection contains: your invoice number, the grounds for your objection and your signature.

Why do I get charged different kinds of taxes on the assessment notice?

The Regionale Belasting Groep aims to combine the different tax types into a single assessment notice wherever possible. This is done in an effort to save costs and to improve transparency for the client.

 Who will be sent this notice?

The Regionale Belasting Groep sends the notice to the same person who received it in the previous year. If no levy was imposed in the previous year, then the Regionale Belasting Groep will send the notice to the person who has been registered in the Municipal Personal Records Database (GBA) for the longest.
If you are also the owner of the home and your notices are combined into a single assessment notice, then the Regionale Belasting Groep will send the notice to the person who first registered with the land registry office.

My household consists of two persons. Why do I have to pay three pollution equivalents?

If you live on your own, you are required to pay one pollution equivalent (1 pe). Households consisting of more than one individual must always pay three pollution equivalents (3 pe). This is a statutory regulation, which means you cannot contest it. The Regionale Belasting Groep bases its information on the number of persons registered at your address according to the data of the Municipal Personal Records Database (GBA).

I live alone but have been wrongly charged for three pollution equivalents. How can I reduce the levy?

We use the data registered in the Municipal Personal Records Database (GBA) to determine whether you should be charged one or three pollution equivalents.

If you live on your own, you should only be charged one pollution equivalent. If you start living on your own in the course of the year, we will automatically adjust the amount and you will be refunded or credited for any excess amount paid. You will receive the relevant notification from us. If you live alone but received an invoice for three pollution equivalents, then you may apply for a reduction. Please go to the first question for instructions on how to apply.

Always notify your local municipality of any changes to your personal data. Proper registration in the GBA prevents wrongful charges.

I don't live at my current address for part of the year. Do I qualify for a reduction or exemption for this period?

No, unfortunately not. The levy is based on the information contained in the Municipal Personal Records Database (GBA). Your data in the GBA do not change when you live at a different address temporarily, so the levy also remains unchanged.

I am relocating. Will it affect the invoice amount?

Only if you move out of the water board area and/or if your family composition changes.

The amount of the water system levy will not change in the year of your relocation, as the levy is based on the situation on 1 January of that year. Even if you move, you still need to pay for the entire year. On the other hand, you will only be charged at your new address in the year following your change of address.

The water treatment levy will not change if you move to other accommodation within the region of the water board (unless the composition of your family changes, thereby possibly affecting the amount of the levy). You will not be invoiced for the current year at your new address. This will only happen in the year following your change of address.

If you move away from the region of the water board, the Regionale Belasting Groep will automatically adjust your water treatment levy and send you the relevant notification. You will also be refunded or credited for any excess amount paid.

Always inform your municipality of any address change. The municipality will then automatically forward the information to the Regionale Belasting Groep. There is one exception: if you move abroad, you must inform the Regionale Belasting Groep of this yourself and provide a correspondence address.

I have relocated a while ago, but have not yet informed the municipality. What do I do now?

If your new address is still in the region of the water board, your change of address will have no effect on how much levy you need to pay. What you have overpaid at your previous address you will now underpay at your new address. So you will pay the correct amount on balance. This means you do not have to inform the Regionale Belasting Groep. You must however inform your municipality of the address change.

If you have moved out of the water board area, you may submit an appeal in writing. This should be accompanied by written proof of the date from which you no longer occupied the home (copy of termination of rental agreement or date of ownership transfer if you have sold your house). In this case too, you are still required to inform your municipality of the address change.

I am living in or renting a room. Who should pay the invoice?

You are required to pay a water treatment levy/water system levy if you are the user (tenant or home owner) of self-contained accommodation.

The term ‘self-contained accommodation' refers to a situation where the occupants have access to their own facilities such as shower, toilet and kitchen. If you share one or more of these facilities with others, one of the following situations applies:

  • You are a live-in worker or a lodger. The invoice goes to the main occupant.
  • You rent a room and share the sanitary facilities with other lodgers. The landlord is charged a water treatment levy for renting out the premises commercially.
  • You rent a home together with others and share the sanitary facilities. One of the occupants is charged a pollution tax of three pollution equivalents.

If item one or two of the above situations applies to you, and you have nonetheless received an invoice, please notify us of this.  Please go to the first question for instructions on how to submit an objection.

My rental fee is all-inclusive. Do I still need to pay the charge?

Yes, in that case you are required to pay the invoice yourself. If your landlord has agreed to pay this charge, you need to arrange it with him. In the eyes of the law, you are subject to taxation.

Would it be possible to reduce the water system levy for residents?

No, the amount cannot be reduced. The Regionale Belasting Groep imposes the levy on the individual who is registered at that address on 1 January of that fiscal year according to the data of the Municipal Personal Records Database (GBA). It concerns a fixed fee per dwelling. So it makes no difference how many people live at that address.
You may only submit a letter of objection if you were not registered at the relevant address in the municipal personal records database on 1 January of that year. In that case, please go to the first question for instructions on how to submit an objection.

 Can I pay the fee in instalments?

Yes, you may pay in instalments. In that case, you will have to give the Regionale Belasting Groep direct-debit authorisation. You can do this online. Alternatively, you can call and ask for an authorisation form. Complete the form and return it to the Regionale Belasting Groep within two months of the invoice date. The amount will then be deducted from your account in a maximum of six instalments.

The minimum amount per instalment is EUR 15. If the total amount is less than EUR 90, the amount will be deducted in fewer instalments. 

How can I give the Regionale Belasting Groep authorisation?

You can do this online. Alternatively, you can call and ask for an authorisation form. Complete the form and return it within two months of the invoice date.

Is there an alternative to paying by deposit-transfer card?

Yes, various payment options are accepted. You may pay at the Regionale Belasting Groep's cash desk or at a GWK travelex office or by means of online banking, as long as you fill in the payment reference in the correct place as indicated. You can find this reference number on your assessment notice.

Do you have an e-mail address and, if so, what may I submit by e-mail?

If you have a written question or comment, you may submit this via the inquiry form.
You may use the inquiry form to change your correspondence address for example.

If I submit a letter of objection, may I then defer payment until I hear from you?

The sum against which you are appealing need not be paid immediately. You may wait until you have received a response to your objection. The sum against which you are not appealing must be paid before the stipulated due date.

When can I expect a response to my letter of objection?

The statutory period for the processing of letters of objection is six weeks after the deadline for submission of a letter of objection. The deadline for submission of a letter of objection is six weeks from the invoice date. This means that, if you submit a letter of objection within six weeks of the invoice date, the Regionale Belasting Groep must process your objection within 12 weeks of the invoice date. If the processing takes longer due to special circumstances, you will receive the relevant notification. Further rules about the processing of letters of objection are available in article 7:10 of the General Administrative Law Act. 

I do not agree with the amount I am asked to pay. What should I do?

If you do not agree with the amount you are being charged, you may submit a letter of objection within six weeks of the invoice date. You may do so by completing the objection form at our webpage. Please fill in your area code and house number in the blue box (top right of our webpage). Then click in the left column on ‘bezwaar maken' and click on ‘zuiverings/verontreinigingsheffing bedrijven', at the right hand of the page.

Alternatively, you may fill in and return the objection form that was enclosed with the invoice. If you not longer have this form, you may send a letter of objection to Regionale Belasting Groep, Attn. Team Heffen. You will find the adress on your tax assessment. If you do not have your tax assessment anymore, you can phone us at 088 - 291 10 00.

Please ensure that your letter of objection contains: your invoice number, the grounds for your objection and your signature.

I am the owner of the property. Do I still need to pay the fee?

The user of a property is, in principle, responsible for paying the fee.
There are two exceptions to this rule. The invoice will be sent to the owner in the case of:

  • lodging rental: the tenants share the sanitary facilities. It does not concern self-contained accommodation.
  • office blocks: the tenants share the toilet facilities. It does not concern self-contained accommodation.
    If the tenants do not share the toilets, the Regionale Belasting Groep can charge the levy to you, at your request and based on the total water consumption of the property.

You may lodge an objection if you are the owner and if none of the above exceptions are applicable to you. Go to the first question for instructions on how to submit an objection. You will at any rate be required to list the users of the property, so that the Regionale Belasting Groep can send the invoice to the tenants.

I have received a provisional assessment. How are the pollution equivalents calculated?

The provisional assessment is an estimate based on the assessment of a preceding year. If you have not received an invoice for this address in the past, then the assessment will be based on your water use. The following rules apply to businesses with household wastewater (e.g. shops and offices):

  • water consumption not exceeding 43 m3 per year: one pollution equivalent;
  • water consumption from 44 m3 to 217 m3 per year: three pollution equivalents;
  • from 218 m3: five or more pollution equivalents.

Example of a company with household wastewater exceeding 218 m3 per year: 514 m3 water x 0.023 pe/m3 = 11,82 pollution equivalents.

Different rules apply to businesses with no household wastewater. If the Regionale Belasting Groep does not yet have any details on the water use, it will use an estimate of the number of pollution equivalents. If you do not agree with the amount you are being charged, you may lodge an objection. The first question explains how you can do this.

I am the owner of a greenhouse company. How is my levy calculated?

Greenhouse companies are charged three pollution equivalents per hectare (10,000 m2). The following rules apply:

  • Greenhouse companies with a greenhouse area covering up to 3,333 m2 are charged one pollution equivalent.
  • Greenhouse companies with a greenhouse area covering from 3,334 m2 to 16,666 m2 are charged three pollution equivalents.
  • Greenhouse companies with a greenhouse area covering 16,667 m2 or more are charged five pollution equivalents.

For example: 36,000 m2 greenhouse area /10,000 x 3.0 pe = 10.80 pollution equivalents.

Go to the first question for instructions on how to submit an objection.

I have a small company that uses very little water. Do I need to pay one or three pollution equivalents?

The following rules apply to businesses with household wastewater (e.g. shops and offices):

  • water consumption not exceeding 43 m3 per year: one pollution equivalent;
  • water consumption from 44 m3 to 217 m3 per year: three pollution equivalents;
  • from 218 m3: five or more pollution equivalents.

Different rules apply to businesses that do not discharge any household wastewater. If you have been charged too much, please read the first question on how to submit an objection. You are requested to also provide evidence of your water consumption in the form of a final account from your water supply company.

I have received a deviation form, announcing a departure from my assessment. I do not agree with the change. What should I do?

You may lodge an objection. Go to the first question for the relevant instructions.

I have not received any tax assessment form, but I did receive a final tax assessment. How was the amount determined?

If your company has been operating from the same address throughout the year, then the Regionale Belasting Groep calculates your final settlement on the basis of the water consumption during the entire year.
The following rules apply to businesses with household wastewater (e.g. shops and offices):

  • water consumption not exceeding 43 m3 per year: one pollution equivalent;
  • water consumption from 44 m3 to 217 m3 per year: three pollution equivalents;
  • from 218 m3: five or more pollution equivalents.

Example of a company with household wastewater exceeding 218 m3 per year: 514 m3 water x 0.023 pe/m3 = 11.82 pollution equivalents.

Different rules apply to business with no household wastewater.

I want to submit my return online. Where do I go?

One of the links below gives you access to the online return option, which you can use after you have received a letter containing your username and password.
http://www.uwwaterschap.nl/aangiftebiljet/aangifte/delfland/

http://www.uwwaterschap.nl/aangiftebiljet/aangifte/hhsk/

Do you have an e-mail address and, if so, what may I submit by e-mail?

If you have a written question or comment, you may submit this via the inquiry form.
You may use the inquiry form to change your correspondence address for example.

When can I expect a response to my letter of objection?

The statutory period for the processing of letters of objection is six weeks after the deadline for submission of a letter of objection. The deadline for submission of a letter of objection is six weeks after the invoice date. This means that, if you submit a letter of objection within six weeks of the invoice date, the Regionale Belasting Groep must process your objection within 12 weeks of the invoice date. If the processing takes longer due to special circumstances, you will receive the relevant notification. Further rules about the processing of letters of objection are available in article 7:10 of the General Administrative Law Act.

If I submit a letter of objection, may I then defer payment until I hear from you?

The sum against which you are appealing need not be paid immediately. You may wait until you have received a response to your objection. The sum against which you are not appealing must be paid before the stipulated due date.

To whom does the water system levy apply?

The water system levy for developed/undeveloped property is a tax for owners of developed/undeveloped properties. The tax is imposed on the person who is registered as owner in the land register on 1 January of that fiscal year.

I have sold my property (home, business, land). Can this levy be reduced?

The levy is based on the situation as per 1 January of the fiscal year and on the property registration data of the land registry office. If you have sold your property after this date, you will still be required to pay the full amount. When a property is sold, this levy is usually charged on to the new owner via a civil law notary. This is however an issue to be arranged between the buyer and seller.

The assessment is addressed to the wrong person. Can this be changed?

The invoice is addressed to the person who is registered in the land register as the owner of the real rights (for example the owner, lessee or usufructuary) on 1 January of that fiscal year. How your name is displayed depends on how it is registered in the Municipal Personal Records Database (GBA). If there are any errors regarding your name, ask your local municipality to rectify them. If the invoice needs to be addressed to one of the business partners, this can be done in the following assessment. Please indicate this in writing by sending a letter to the Regionale Belasting Groep. You will find the address on your tax assessment.

This is only possible if the person whose name should appear on the invoice is also registered in the land register and has given the relevant permission (signature upon request).

In the event of a death, the beneficiaries are responsible for paying the invoice. In that case, the word ‘beneficiary' will be added. The name change will only take effect in records of the Regionale Belasting Groep once the change has been made in the land register. This will happen automatically.

If, in a divorce, the property is assigned to your ex-spouse, the updated data will automatically appear on the next invoice from the Regionale Belasting Groep once you have informed the land registry office of the change. The Regionale Belasting Groep will automatically receive the updated data from the land registry office.

My company assessment is addressed to me personally. Can it be addressed to my company instead?

No, unfortunately not. The Regionale Belasting Groep imposes the levy on the basis of the data from the land registry office, which registers the property of a general partnership (VOF) or a professional partnership under the private name of the relevant partners/participants of the partnership.

My invoice is addressed to the previous owner. What should I do?

If the property was still in the hands of the pervious owner on 1 January of that fiscal year, then the invoice is still intended for that person. Please return the letter to us, with the reference: ‘no longer at this address'. If you know his/her current address, please provide it as well.

I want to object to the WOZ value.

The municipality calculates the WOZ value on the basis of the Valuation of Immovable Property Act. For this the municipality will send you a WOZ assessment. If you do not agree with this value, you may lodge an objection with your municipality within six weeks of the WOZ assessment's invoice date. This means you should not approach the Regionale Belasting Groep if you want to contest the value.

I have submitted a letter of objection to the WOZ value with the municipality, but still received an invoice for the sum against which I am appealing.

The Regionale Belasting Groep will automatically adjust the value when the municipality reduces your WOZ value (in response to your objection). The assessment sum will then be reduced and you will be refunded or credited for any excess amount paid. You will receive the relevant notification automatically. This means that you do not need to submit a letter of objection with the Regionale Belasting Groep as well.

The municipality has reduced my WOZ value, but I still received a notice of assessment for the water system levy based on the old WOZ value.

If you have received an invoice with an old value after already having received a confirmation of reduced value from the municipality, it means that the municipality has not yet notified the Regionale Belasting Groep of the reduced value. You will then need to:

  • Pay the assessment notice and wait for the Regionale Belasting Groep to receive notification of the value from the municipality; you will automatically be refunded or credited for any excess amount paid;
  • Send a copy of the municipal confirmation to the Regionale Belasting Groep with the request to reduce the value. The Regionale Belasting Groep will process your request. The sum against which you are appealing need not be paid immediately. You may wait until you have received a response. The sum against which you are not appealing must be paid before the stipulated due date.

I would like to lodge an objection. Which is the best procedure to follow?

  • Complete the objection form that was enclosed with the assessment notice; or
  • Send a letter to the Regionale Belasting Groep. You will find the address on your tax assessment.

I live outside the dike area. Do I still need to pay?

Yes. From 2009, owners outside the dike area are also sent an assessment notice. New statutory rules were introduced in the beginning of 2009. A distinction is no longer made between the tasks of water management, water defence and clean water in waterways, lakes and pools and nature development.

As of 2009, water Boards have two tasks:

  • - Water purification. For this purpose, water treatment levies are charged;
  • - The prevention of waterlogging and flooding. Ensuring clean water in waterways, lakes and pools and developing nature. For this purpose, water system levies are charged.

Because the general task of the water board is also relevant to the owners outside the dike area, they too are required to pay water system levies.

Do you have an e-mail address and, if so, what may I submit by e-mail?

If you have a written question or comment, you may submit this via the inquiry form.
You may use the inquiry form to update your correspondence address for example.

When can I expect a response to my letter of objection?

The statutory period for the processing of letters of objection is six weeks after the deadline for submission of a letter of objection. The time limit for submission of a letter of objection is six weeks after the invoice date. This means that, if you submit a letter of objection within six weeks of the invoice date, the Regionale Belasting Groep must process your objection within 12 weeks of the invoice date. If the processing takes longer due to special circumstances, you will receive the relevant notification. Further rules about the processing of letters of objection are available in article 7:10 of the General Administrative Law Act.

If I submit a letter of objection, may I then defer payment until I hear from you?

The sum against which you are appealing need not be paid immediately. You may wait until you have received a response to your objection. The sum against which you are not appealing must be paid before the stipulated due date.

For which assessment notices may I apply for remission?

Remission is only possible for the water treatment levy for your home and the water system levy for residents.

How should I apply for remission?

Are your earnings at the income support level or lower? Then you may apply for remission. You must do so within two months of the date of the assessment notice. The fastest route is to fill out a digital form  or fill in the remission section (application form) of the notice and return it (without enclosing any documents). The form has a barcode which facilitates the processing of your request. You will then receive a remission form from the Regionale Belasting Groep. Please complete, sign and return it together with the relevant documents.

Which documents do I need to enclose with the remission form?

Include a copy of the following documents:

  • bank statements showing balance of the past two months;
  • your income specifications over one month (and of your partner)
    (Students are required to send the latest overview of the DUO-IBGroep and details of any incidental earnings; foreign students should also include a copy of their student grant if applicable)
  • provisional tax assessment/refund;
  • rental agreement;
  • rent allowance notification;
  • healthcare premiums payable;
  • care allowance notification;
  • payments made to the tax authorities;
  • motivation of your car's indispensability and a copy of your vehicle registration certificate part I and II.

Do I qualify for remission?

If your earnings are at the income support level or lower, you could qualify for remission. To assess this, the Regionale Belasting Groep will make a calculation of your disposable income, i.e. your income minus your overheads.

There is no point in applying for remission if one of the following situations applies to you:

  • your car is worth more than EUR 2,269 and you can get by without it;
  • you are a home owner;
  • you are the owner of a company.

My request for remission has been rejected. I do not agree with this. What should I do?

You may submit an appeal in writing within 10 days of the decision date, explaining why you believe the rejection to be unjustified. Please send the letter of appeal to het dagelijks bestuur van de Regionale Belasting Groep, Attn. team kwijtschelding/beroep.You will find the address on the rejection.

The Executive Board will process your letter of appeal and come to a decision. You will be notified in writing of the decision.

I have paid half of the amount due using the deposit-transfer card. Will I receive a new deposit-transfer card for the remaining sum?

Yes. The Regionale Belasting Groep will send you another deposit-transfer card, which you can use to pay the remaining amount due.

Can I pay the fee any other way than by deposit-transfer card?

Yes, you can also pay by means of online banking. As long as you fill in the payment reference in the correct place as indicated. You can find this reference number on your assessment notice. Alternatively, you may pay at the Regionale Belasting Groep's cash desk or at a GWK travelex office.

I live abroad. How should I pay the fee?

Please mention the NWB SWIFT code as well as the IBAN number. You will find this on the back of your tax assessment. If you do not have your tax assessment anymore, you can phone us at  088 0 291 10 00. Please also quote your payment reference and the Regionale Belasting Groep's account number as stated on your assessment notice.

If I submit a letter of objection, may I then defer payment until I hear from you?

The sum against which you are appealing need not be paid immediately. You may wait until you have received a response to your objection. The sum against which you are not appealing must be paid before the stipulated due date.

Will I be penalised if I fail to pay on time?

If you failed to pay before the latest due date, you will receive the following documents in that order:

  • reminder: no charge;
  • demand for payment: EUR 7 (for invoice amounts below EUR 454) or EUR 15 (for invoice amounts of EUR 454 or higher);
  • writ of execution: a minimum of EUR 38;
  • notice of repossession: no extra charge (final opportunity to pay before attachment of property. This notice is not given in case of a water treatment levy for businesses);
  • second writ of execution: EUR 15 (an enforcement agent will deliver this second writ).

 

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