Sewerage and water management levy

In 2024, the sewerage tax will consist of two parts: a sewerage rate and a water care rate. Were you already paying a sewerage levy in 2023? If so, you will pay a sewerage rate and a water management rate for the sewerage levy in 2024. Were you not paying a sewerage levy in 2023? In that case, you will only pay a water management rate in 2024.

Sewerage rate

You pay the rate because you have a connection to the sewer. We use the revenue from the sewerage rate to pay for the maintenance and replacement of sewers. This way we ensure that you can always dispose of your waste water without any problems.

Water management rate

You pay the water management rate because everyone benefits from the measures taken by the local authority to prevent flooding in public spaces. Climate change means we face more extreme weather. Heavy showers can deteriorate accessibility and cause important functions such as power supply to fail. The local authority is taking measures to keep roads accessible and prevent flood damage. This includes installing rainwater sewers, digging more ditches and ponds or creating water storage under the roadway or in green areas. This allows us to drain excess water and keeps everyone’s feet dry.

We explain this in more detail in the Infographic sewerage and water management levy (PDF, 2.95 M).

How much you pay depends on several things. The amount you pay depends on whether you are a tenant or owner of a building. Your WOZ value and your water consumption also have an influence.

Explanation of the water management rates

For both residential and non-residential buildings there are water care rates for the owner and the user.

• Are you an owner? If so, you pay the owner’s part. The rate depends on the WOZ value (the value set under the Valuation of Immovable Property Act).
• Are you a tenant? In that case you pay only the user part. This is a flat rate.
• Are you an owner and user? Then you pay both the user part and the owner part.

Explanation of the sewerage rates for a home

For a home, the sewerage rate consists of a user part and an owner part.

• Are you an owner? If so, you pay the owner’s part. The rate depends on the WOZ value of your property (the value set under the Valuation of Immovable Property Act).
• Are you a tenant? If so, you pay the user part. The rate you pay depends on the number of people living in your home.
• Are you an owner and user? Then you pay both the user part and the owner part.

Explanation of non-residential sewerage rates

For a non-residential property, the sewer rate consists of a user part and an owner part. Non-residences include shops, offices and factories.

• Are you the owner of a non-residential property? If so, you pay the owner’s part. The amount of this rate depends on the WOZ value of your non-residential property.
• Are you a lessee or user of a non-residential property? In that case, the rate depends on how much drinking water you consume. We use the same drinking water data for this that you also pay at Vitens. Even if you do not have a direct connection to the sewer, you still pay a sewerage rate. You pay the lowest rate.

You can pay the sewer rate and the water care rate in different ways:

• You authorise the local authority with a direct debit mandate.
• You apply for a payment schedule.
• You transfer the amount of the assessment to us yourself. You need the following details:

• • Account number: NL10BNGH0285100343.

• • In the name of: City of Leeuwarden.

• • Description: tax assessment number and subject number.

Are you paying from abroad?

Note the BIC number: BNGHNL2G. Please note that the amount may take longer to reach us.

Sewerage levy, owner’s share

As a % of the WOZ value 0.00905%.

Water management levy, owner’s share

As a % of the WOZ value 0.01320%.

Sewerage levy, user’s share

• Home, single household € 64.59
• Home, multiple-person household € 96.88
• Non-residential up to 10 m3 of water consumption € 73.09.
• Non-residential from 11 to 250 m3 € 219.49.
• Non-residential: each subsequent full unit of 250 m3 water consumption € 219.49.
• Holiday home: € 48.44.

Water management levy, user’s share

• Fixed rate € 12.39.

The object will have a different owner

This does not affect that year’s sewerage and water management levy. The person who was the owner on 1 January pays the owner’s share for the whole year. The civil-law notary sets off the portion for the period when you were no longer the owner. That amount depends on when the sale is made.

The user moves house

If you move to a place outside the City of Leeuwarden, you as a user no longer have to pay sewerage charge. This applies from the moment you move and for every object.

You can object via the Digital Tax Office. You cannot object to the amount of the charge.

The following laws can be found on the website Overheid.nl (national):

• Municipalities Act

The following laws can be found on the website Overheid.nl (national):

• Leeuwarden Sewerage Charge Ordinance