| 20-01-2018 | 11.00 uur |
VERANDERENDE WATERSCHAPSBELASTINGEN
In 2014 verscheen de OECD studie “Water Governance in the Netherlands, Fit for the future”. Op 1 juni van dat jaar schreef ik daar een uitgebreide brief over aan het Dagelijks Bestuur van het waterschap Brabantse Delta. Een deel van die brief ging over de kosten van het waterbeheer en over de belastingen die de basis vormen van de financiering van waterschappen.
De OECD stelde onder andere dat de kosten van het totale waterbeheer onvoldoende transparant inzichtelijk zijn en dat harmonisatie van de verslaglegging hierbij behulpzaam kan zijn. Ikzelf stelde, mede op basis van de OECD studie, dat de waterschappen vaak geconfronteerd worden met kosten die feitelijk door de besluiten van andere overheden veroorzaakt worden en dat deze kosten geen rol spelen bij de besluitvorming binnen deze overheden. Hierbij is het soms zo dat elders geld wordt verdiend, terwijl de kosten op het bordje komen van het waterschap. Mijn vraag toen aan het DB was: op welke wijze is uw DB, eventueel in Unie verband, van plan om de kosten van het waterbeheer meer inzichtelijk te maken zodat deze op zijn minst worden betrokken bij de besluitvorming over ruimtelijke plannen en zo mogelijk de extra kosten worden gedragen door degene die baat hebben bij die ruimtelijke plannen?
In 2015 heeft de Unie van waterschappen een onderzoek gestart naar een eventuele aanpassing van het belastingstelsel voor de waterschappen. Met als doelstellingen: toekomstbestendiger, kostenterugwinning, uitlegbaar, transparant, robuust, rechtvaardig, maatschappelijk gedragen, eenvoudig uitvoerbaar, lage perceptiekosten, een betere toepassing van het profijtbeginsel, een betere toepassing van het kostenveroorzakingsbeginsel en een betere toepassing van de vervuiler betaalt. Tevens zou het stelsel solidair van karakter moeten zijn en moet regionaal maatwerk mogelijk blijven. Een schier onmogelijke opgave.
Na twee jaar onderzoek beginnen de mogelijke veranderingen nu vorm te krijgen en worden ze in Unie verband besproken met leden van de dagelijkse besturen van de waterschappen en deze maand ook met leden van de algemene besturen. Mijn voorlopige conclusie over de mogelijke veranderingen is dat het streven naar transparantie (begrijpelijkheid) van het belastingsysteem niet echt uit de verf komt. Het belastingsysteem en de wijze hoe kosten toegerekend worden aan burgers en bedrijven blijft voor gewone mensen moeilijk te doorgronden. Voor mij is een betere invulling van het kostenveroorzakingsbeginsel en een betere toepassing van de vervuiler betaalt het belangrijkste om de veranderingen in de belastingheffing uit te leggen en te verdedigen naar de belastingplichtigen. Die principes krijgen wat mij betreft tot op dit moment onvoldoende vorm.
Zo is het begrijpelijk om de diffuse verontreiniging van vooral fosfaten en nitraten door de landbouw te gaan belasten. Maar waarom worden dan de diffuse verontreiniging van koper door de spoorwegen niet belast, terwijl die in de watergangen naast spoorwegen aantoonbaar is en de veroorzaker helder is. Het water uit die sloten is bijvoorbeeld voor agrariërs vaak niet bruikbaar omdat het hoge kopergehalte de kwaliteit van hun oogst aantast. Het zelfde geldt voor het wegverkeer. Ook hier zou een heffing bijvoorbeeld via de opcenten van de motorrijtuigenbelasting, te heffen via de provincies, een simpele en goedkope weg zijn. Een ander voorbeeld zijn de (rijks)wegen. Aantoonbaar leveren die een forse bijdrage aan de zinkconcentraties in bermsloten afkomstig van onder andere de vangrails.
Helder moet zijn dat deze heffingen niet een extra belasting zijn, maar een verschuiving ten opzichte van de huidige belasting. Het totaal van de belastingen gaat met de verschuivingen niet omhoog, maar de belastingen verschuiven richting de veroorzakers van een vervuiling. Voor het maatschappelijk draagvlak is het nodig dat een principe, zoals de vervuiler betaalt, consequent wordt toegepast, zeker als met de toepassing de perceptiekosten laag worden gehouden.
Zelf ben ik blij met een aantal aanpassingen, waaronder de aanpassing van de heffingsformule voor de zuiveringsheffing voor bedrijven. Hierbij is de aanpassing dat niet alleen meer naar de aard en concentratie van de vervuiling wordt gekeken, maar ook naar het aangeleverde volume. Dat zal een motivatie opleveren om ook de geleverde hoeveelheid aan de zuiveringen te verminderen, waarmee nu de zuivering onnodig wordt belast. Dit is een uitstekende toepassing van het kostenveroorzakingsprincipe!
Ik ben benieuwd hoe de discussie zal gaan lopen en welke wijzigingsvoorstellen uiteindelijk in de wet verankerd worden.
Louis van der Kallen
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