Whether you receive a provisional tax assessment depends on the type of business you run. You will receive a provisional tax assessment at the start of the year. You will receive a final tax assessment after the end of the year.
To compile the provisional tax assessment, GBLT uses the last final tax assessment
We want you to receive a reliable provisional tax assessment. Therefore, we re-use the information from the last final tax assessment for the provisional tax assessment.
For the final tax assessment, GBLT looks at your business and your use of water
To determine the tax, GBLT uses two sources of information:
- The amount of water used during year;
- The level of pollution in the wastewater. For this, we often ask you to provide the wastewater coefficient. Find the wastewater coefficient for your business.
Based on this, we determine the number of pollution units for your business. GBLT multiplies the pollution units by the tariff for water purification and pollution charges of your Water Board. The result of this calculation is the tax amount as stated on your tax assessment.
For GBLT does not determine the wastewater coefficient for heavily polluting companies based on a table
For heavily polluting companies, we do not use the wastewater coefficient table. A heavily polluting company has a water consumption of at least 1,000 pollution units (in Dutch: v.e.). For these companies, GBLT determines the wastewater coefficient based on measurement, sampling and analysis of the wastewater. Below 1,000 p.e., the wastewater coefficient can be found in the table wastewater coefficient of ingested pollution water.