Sufferance tax
You must pay sufferance tax if you have an object below municipal ground. Examples include pipelines, cables, pipes and tanks. In addition, a sufferance tax called a 'docking fee' will be levied on houseboats and boats used as a business venue.
Fees
Sufferance tax rates 2020
| Object | Unit | Fees 2020 |
|---|---|---|
| Pipelines, cables or pipes | for the first 20 metres per running metre per year | € 9.20 |
| for each additional running metre per year | € 4.10 | |
| Tank for engine fuel, oil etc. | per square metre per year | € 19.75 |
| Other objects below municipal ground which do not require payment for another regulation |
per square metre per year | € 19.75 |
| House boat and business boat with a fixed berth |
per square metre per year | € 5.55 |
| Floating terrace with a fixed berth | per square metre per year | € 5.60 |
The amount of sufferance tax you must pay is stated in your assessment notice.
You can find all current rates (in Dutch) on Overheid.nl:
- Verordening precariobelasting en gebruiksretributies
- Verordening liggeld voor woonschepen en bedrijfsschepen
How do I pay?
- The 1st and 2nd due dates are stated on the assessment notice. These are the dates by which you must have paid the tax charge. You can determine yourself whether you want to transfer the entire amount before the first due date or whether you want to pay it in 2 instalments. In the latter case, you will have to pay at least half of the amount before the 1st due date and the rest before the 2nd due date. After each partial payment you will receive a new acceptgiro payment transfer slip.
- You can also spread the payments out over the year by paying by direct debit. Read paying municipal taxes for more information about the payment options.
Tax payment scheme
Are you not able to pay the total amount within the stipulated due dates indicated on the assessment notice? Then you can ask the Municipal Tax Department for a payment scheme. A payment scheme for the sufferance tax is only possible for the docking fee for houseboats.
Submit your request for a payment scheme before the 1st due date to avoid get a warning of non-payment.
Tax waiver
A tax waiver for the sufferance tax is possible only for the docking fee for houseboats.
Objection and refund
Do you disagree with the amount of sufferance tax which you must pay? Then you can contest the assessment or apply for a sufferance tax refund.