All potable water points (underground or surface) are subject to a usage tax and contribution.
Water pumping points, underground, non-potable water points that are greater than 3,000 m3/year, and non-potable surface water points that are greater than 100,000 m3/year are subject to a usage contribution. The income from the usage tax and contributions is allocated to an environmental-protection fund: “water protection” section.
The water-usage tax covers various elements:
- The usage tax covers all potable water points (underground or surface) that are supplied by potable water providers who have not concluded a protection service agreement with the SPGE, and by brewers for the protection of their water catchment.
- The usage contribution covers all potable water points that are supplied by potable water providers and by brewers.
- Water pumping points are subject to a usage contribution that pertains to underground volumes of water. - Other underground water points are subject to a usage contribution, with the tax on this depending on the quantity of water used. Usage which does not reach 3,000 m3 is exempt from the usage contribution.
- The usage contribution for non-potable, surface water points greater than 100,000 m3/year.
Any individual or company affected by one or more of the four aforementioned tax regimes in the Walloon region.
The establishment of the usage tax and contributions is managed by SPW Agriculture, Natural Resources and Environment, which proceeds to calculate the tax, register taxes and send statements to taxpayers. SPW Finance is responsible for receiving payments and managing the recovery. Administrative procedures are managed by SPW ARNE, as are legal disputes that are not based solely on recovery.