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Generic Tax Name Excise duty - Wastewater
Tax name in the national language Afgift af spildevand
Tax name in English Excise duty on wastewater
Member State DK-Denmark
Tax in force since 1997/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law number 938 of 27th June 2013 on the excise duty on wastewater.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Wastewater is discharged from registered sewage disposal plants or properties.

 
Tax object and basis of assessment

Wastewater discharged to lakes, rivers and streams or the sea.

Wastewater irrigated to fields, etc., to seep into the soil.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Wastewater from fish farms.

Surface water, rainwater etc. separately discharged from sewage disposal plants.

Businesses registered for VAT can obtain a reimbursement of 80 % of the excise duty above DKK 20,000 a year, if 80 % of the productions is connected to:

  • processing of fish etc.;
  • production of cellulose;
  • production of sugar.

Businesses registered for VAT can obtain a reimbursement of 70 % of the excise duty above DKK 20,000 a year, if 80 % of the productions is connected to:

  • production of organic pigment;
  • production of pectin substances, gelatine etc. and starch under CN‑code 1302.20-1302.39;
  • production of vitamins.
 
Rate(s) Structure

Excise duty is charges on the following substances in the wastewater:

nitrate DKK 30 per kg
phosphate DKK 165 per kg
organic material DKK 16,50 per kg

 

The taxable amount of these substances in the wastewater can be ascertained by monthly measurements or standard assessments.

Wastewater treatment plants, where at least 15 per cent of the wastewater is from the households, calculates the concentration in the water discharged by measurement or pay according to the following standards:

Seepage by municipal license or both mechanical and biological cleansing, nitrification, denitrification, chemical precipitation, and filtration.  DKK 0.75 per m2

Both mechanical and biological cleansing, nitrification, chemical precipitation, and filtration.

 DKK 0.90 per m2
Both mechanical and biological cleansing, nitrification, denitrification, and filtration.  DKK 1.50 per m2
Both mechanical and biological cleansing, nitrification, and filtration. DKK 1.65 per m2
Both mechanical and biological cleansing, nitrification and filtration or chemical precipitation.  DKK 1.95 per m2 
Collection tank for toilet water or both mechanical and biological cleansing and nitrification.   DKK 2.10 per m2  
Both mechanical and biological cleansing.  DKK 2.40 per m2 
Both mechanical cleansing and chemical precipitation  DKK 2.85 per m2 
Others   DKK 5.70 per m2  
 
Tax due date

Every three months.

 
Tax collector

 
Special features

Declaration:

Sewage disposal plants and owners of properties that discharges wastewater are required to register with the tax and customs service.

Registered businesses are required to declare to the tax and customs service the taxable amount discharged at the end of each tax period (three months) and at the latest by the 15th day of the following month. The excise duty must be paid before the 15th of the following month.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ay

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 192.78 DKK 0.01
2011 174.08 DKK 0.01
2010 205.47 DKK 0.01
2009 187.20 DKK 0.01
2008 218.48 DKK 0.01
2007 189.99 DKK 0.01
2006 186.80 DKK 0.01
2005 203.06 DKK 0.01
2004 206.18 DKK 0.01
2003 175.18 DKK 0.01
2002 264.76 DKK 0.02
2001 268.89 DKK 0.02
2000 391.37 DKK 0.03

Comments