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The levy should encourage groundwater consumers to use groundwater sparingly. It also wants to encourage the use of more sustainable alternatives, such as the use of rainwater. The tax amounts received will be transferred in full to the MINA Fund. The charging policy is based on the principle of the low and the area factor. These factors are built into the charging formula. The layer factor refers to a hydrogeological main unit (HCOV code) and is used for layers that as a whole require a reinforced charging policy. With the area factor, a differentiation in the levy can be applied locally for a specific layer (HCOV main unit), depending on the area-specific groundwater problem, e.g. for the established groundwater action areas. The area factors apply for the tax years 2018 to 2023.
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