A wastewater levy is charged for the discharge of wastewater into a body of water or the placing of wastewater underground.
The amount of the wastewater levy depends on the harmfulness of the wastewater and is intended to create an incentive for better treatment measures.
In principle, anyone who discharges wastewater into a body of water or allows it to seep into the subsoil is liable for the wastewater levy. Wastewater is defined as sewage and precipitation water. Charges apply to these three areas:
- Levy for large-scale discharges
- Levy for precipitation water
- Levy for small discharges
The district administrative authorities are responsible for setting the levy.
While the wastewater levy for large-scale discharges and stormwater is part of the operating costs of the municipal wastewater disposal system, in the case of discharges from households of less than 8 m3/d of wastewater per day (small-scale dischargers), the respective municipality is liable to pay the levy, which is then passed on to the residents concerned by means of the "Abwälzungssatzung" (bylaws) (for more information, see "Related topics").
If the levy is not determined on the basis of the notice pursuant to Section 4 (1) to (3) of the Wastewater Levy Act, the party liable for the levy must provide the information required for the decision and submit the relevant documents to the competent authority.
Expenses incurred for the construction or extension of plants or facilities may be offset against the levy if a corresponding declaration is submitted.