In the UK (and maybe elsewhere in Europe) a "garden" is what people in the US would call a "yard"; an open space near a residence. Often, but not necessarily covered in grass or plants.
"Garden paving" would mean covering it with something impervious to rain, such as concrete or asphalt.
So a "garden pavement tax" would be a penalty for people who choose to cover up soil with an rain-blocking material, to encourage them to use an alternative which allows the ground to soak up the rain.
As an example, in my town there is a public park in a flood plain, its driveways are made with "permeable pavers"[1] which are basically thick brick tiles with holes in them. They allow the rain to go through to the ground instead of building up and flooding the parking lot.
[1]: https://duckduckgo.com/?q=permeable+paver&iax=1&ia=images
There's a municipality planning to do this starting January 2018.
https://www.gemeente.nu/ruimte-milieu/minder-groen-tuin-bete...
I'm wondering what the ratio of tiled-over private gardens is to tiled-over public spaces (sidewalks, streets, etc.) which are omnipresent in the NL. I'd guess that the poor drainage relating to the public spaces is much greater than the poor drainage due to private tiled gardens.
https://radar.avrotros.nl/nieuws/detail/belastingvoordeel-vo...
Translated:
People who replace their garden tiles with grass, have to get a tax premium.
That's what Lambert Verheijen of the water board "Aa and Maas" is pleading for. This was reported thursday by BNR. Because there is too much paving, the water doesn't sink into the ground well enough and the risk on flooding increases. Verheijen got inspiration in Germany, where a comparable premium is already in place.
http://www.dutchnews.nl/news/archives/2017/07/brabant-villag...