slightly lower at €1.49/m3 but without sanitation. this includes €0.20/m3 of tap water tax and vat, provincial groundwater levies, distribution and concession reimbursements. tariffs vary between €1.17 and €2.01 per m3. the tariff structure is binomial with a fixed portion and a variable portion. tariffs can vary within the service area of a water company, depending on local costs. the international water association estimated that the average residential water bill in the netherlands for a consumption of 200 m3 per year in 2007 was €250.00. water board finances and wastewater treatment levy. water boards have the authority to levy taxes and finance their activities mostly with revenues from these taxes. the three main taxes levied by the water boards are a charge for flood protection, a water resources management charge, and a water pollution levy for wastewater treatment. the pollution levy is based on the principle that a polluter must pay for the pollution that he causes. every household in the netherlands pays the pollution levy. companies and organizations pay a rate linked to the quantity and composition of their waste water. the revenues from these taxes provide a budget of €1.9 billion in 2004. the total costs in the same year are estimated at around €2.3 billion, including a share for wastewater treatment. on average around 95% of all annual investment costs and management and maintenance costs by the water boards are covered by their revenues. investment. €323m was invested in water supply in 2008. there is no information on investments in sanitation, making international comparisons difficult.