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Which water bill should be applied for the tax return , and how do I know how much I should pay?

The water bill is often charged over a period of about 12 months. Use the water bill that covers most months of the year that applies to the tax return. The RBG derives the water consumption in this bill from annualised use.
For companies with household waste water (such as shops and offices), the following rules apply:

  • Up to 43 cubic metres of water consumed per year: one pollution unit (1 VE);
  • From 44 cubic metres to 217 cubic metres of water consumed per year: three pollution units (3 VE);
  • From 218 cubic metres of water consumed per year: five or more pollution units.

Example of a company with household waste water that drains more than 218 cubic metres: 514 cubic metres of water x 0.023 VE/cubic metres = 11.82 pollution units.  The number of VE multiplied by the rate is the amount due.

For companies not draining any household waste water, different rules apply.
For most companies, we calculate the number of pollution units using the waste water coefficients table.