Clause 5

by inserting, immediately after subsection (1), the following subsections:“(1A) 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 so 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.(1B) In determining the price to be charged for the supply of water by the Board, subsection (1A) shall 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 (4) (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.(1C) 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.”;

by inserting, immediately after subsection (3), the following subsections:“(4) There shall be paid to the Board a waterborne tax 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 shall be of such amount and payable at such times as the Minister may, by order published in the Gazette, prescribe.(5) For the purposes of subsection (4), the Minister may prescribe different amounts of the waterborne tax for persons differently situated.(6) The waterborne tax shall be payable by —

an occupier of premises (including the Government); or

where the premises are vacant, the owner of the premises (including the Government).(7) 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 amount of water supplied to the premises;

any estimate of the amount of used water (including sewage, waste matter and effluent) disposed of.(8) The waterborne tax collected under this section shall be paid into the funds of the Board.(9) Without prejudice to section 25, any waterborne tax payable under this section may be recovered by the Board as a civil debt due to the Board.(10) 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.”; and

by inserting, immediately after the word “apparatus” in the section heading, the words “, etc., payable to Board”.