Singapore legislation
Section 20
Section 20
Tariffs for supply of water and apparatus, etc., payable to Board
(1)
The prices to be charged for the supply of water by the Board and the hire of apparatus must be in accordance with such tariffs as may be prescribed.
(2)
Subject to section 14, for the purpose of determining the price to be charged for the supply of water by it, the Board may take into consideration all costs incurred in enabling it to supply the water, including (but not limited to) the following:
the collection of water from any source, whether water from any natural source, used water (including sewage, waste matter and effluent) or otherwise;
the purchase of water from any source;
the storage of water;
the treatment of water to the standards necessary for the use for which the water is required;
the supply of water to any premises;
the maintenance of any system employed in the collection, storage, treatment or supply of water;
ensuring the quality, safety and security of the water supply.
(3)
In determining the price to be charged for the supply of water by the Board, subsection (2) does not permit the Board to take into consideration —
the costs in connection with any activity referred to in that subsection if an amount of tax is payable in relation to that same activity under subsection (7) (whether by the same person paying the price or otherwise); or
any costs borne by the Government or by the Board on behalf of the Government.
(4)
For the purposes of subsection (1), the Board may prescribe different prices for persons differently situated, including different prices for different volumes of water supplied.
(5)
Nothing in this section prevents the Board from —
charging other prices by special agreement which need not be prescribed; or (b)fixing, with the approval of the Minister, different tariffs for consumers similarly situated for a temporary period.
(6)
The Board must, in fixing tariffs and making agreements for the supply of water, neither show undue preference as between consumers similarly situated nor exercise undue discrimination as between persons similarly situated, having regard to the place and time of supply, the quantity supplied, and the purpose for which the supply is taken.
(7)
A waterborne tax must be paid to the Board for the discharge of the Board’s functions in relation to used water (including sewage, waste matter and effluent) and sewerage, and the waterborne tax must be of such amount and payable at such times as the Minister may, by order in the Gazette, prescribe.
(8)
The waterborne tax is payable by —
an occupier of premises (including the Government); or
where the premises are vacant, the owner of the premises (including the Government).
(9)
In determining the amount of the waterborne tax payable by any person, the Minister may base the calculation of the tax on all or any of the following: (a)the number of sanitary appliances which are installed in the premises;
the volume of water supplied to the premises;
any estimate of the volume of used water (including sewage, waste matter and effluent) disposed of.
(10)
For the purposes of subsection (7), the Minister may prescribe different amounts of waterborne tax for persons differently situated, including different amounts of waterborne tax for different volumes of water supplied and estimates of different volumes of used water (including sewage, waste matter and effluent) disposed of.
(11)
The waterborne tax collected under this section must be paid into the funds of the Board.
(12)
Without affecting section 25, any waterborne tax payable under this section may be recovered by the Board as a civil debt due to the Board.
(13)
The Board may, with the approval of the Minister, grant any person or class of persons such amount of rebate on the waterborne tax as the Board may determine.