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Generic Tax Name Excise duty - Water in pipelines
Tax name in the national language Afgift af ledningsført vand (Vandafgiftsloven)
Tax name in English Excise duty on water in pipelines
Member State DK-Denmark
Tax in force since 1993/07/30
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

Excise duty on water in pipelines, Statutory Notice No 639 of 21 August 1998 and later amendments. Current legislation: law number 962 of the 27th of June 2013.

 
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

Registered businesses.

 
Tax object and basis of assessment

Tax payable on groundwater and surface water.

Quantity of water supplied to the consumer (end of pipe) or at least 90 % of the extraction.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Businesses that are registered under the VAT law may obtain repayment of any tax paid on the water consumed. This exemption does not apply to lawyers, architects, accountants and the like.

 
Rate(s) Structure

Excise duty on water in pipelines:

2012 - DKK 5.23 per m³ 

2013 - DKK 5.46 per m³  

2014 - DKK 5.46 per m³  

2015 - DKK 5.86 per m³  

Contribution to protection of drinking water: DKK 0.67 per m³

 
Tax due date

 
Tax collector

 
Special features

Declaration:

Businesses that extract water for the supply of more than 10 households are required to register with the customs service.

 

Businesses that may not obtain repayment of the tax, and which extract more than 1,000 m³ water from a private well are to register with the customs service.

 

Owners of buildings, which are not supplied with water by a registered business, are to pay duty corresponding to 170 m³ per all‑year residence and 70 m³ per residence which is not an all-year residence.

 

After the end of each quarter, and at the latest by the 15th day of the following month, registered businesses must declare and pay to the customs service the quantity of water on which they are required to pay tax.

 
Economic function







Comments
 
Environmental taxes



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Tax revenue
ESA95 code d214av

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,516.02 DKK 0.08
2011 1,333.10 DKK 0.07
2010 1,333.48 DKK 0.07
2009 1,370.98 DKK 0.08
2008 1,371.84 DKK 0.08
2007 1,370.81 DKK 0.08
2006 1,384.01 DKK 0.08
2005 1,364.31 DKK 0.09
2004 1,443.48 DKK 0.10
2003 1,417.42 DKK 0.10
2002 1,421.93 DKK 0.10
2001 1,399.30 DKK 0.10
2000 1,356.98 DKK 0.10

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