Public Utilities Act 2001 · 2020 Revised Edition · Part 3 · Water Undertaking of Board
20A. Water conservation tax for supply of water
Feedback & supportLast amended by an amending law of 2026. 2 amendments in all.
A water conservation tax must be paid to the Board in connection with a supply of water (whether or not by the Board) in accordance with an order under subsection (2).
Board
“Board” means the Public Utilities Board reconstituted under the Public Utilities Act in force before 1 April 2001 and continued by section 3;
The Minister may, by order in the Gazette, make provision for —
the types or descriptions of water supplied, or the circumstances of the supply of any type or description of water, in connection with which the water conservation tax is payable;
the amount of the water conservation tax;
the time of payment of the water conservation tax; and
the person (including the Government) who must pay the water conservation tax.
Where the calculation of the water conservation tax is based on a volume or estimated volume of water for the purposes of subsection (2)(b), the Minister may, in the order under subsection (2), further prescribe for any volume or estimated volume to be excluded from the volume or estimated volume for the purposes of subsection (2)(b) in calculating the water conservation tax payable, in the circumstances prescribed in the order.
For the purposes of subsection (1), the Minister may, in the order under subsection (2), provide for different amounts of water conservation tax for persons differently situated, including different amounts of water conservation tax for —
different volumes or estimated volumes of water supplied;
different types or descriptions of water supplied; and
different circumstances of supply of different types or descriptions of water.
Without affecting section 25, any water conservation tax payable under this section may be recovered by the Board as a debt due to the Board.
The water conservation tax collected by the Board under this section must be paid into the Consolidated Fund.
The Board may, with the Minister’s approval, grant any amount of rebate on, or waive the payment of any amount of, any water conservation tax payable under this section by any person or class of persons, as the Board may determine.
To avoid doubt, a rebate or waiver under subsection (7) need not be published in the Gazette.
Any order made under subsection (2) must be presented to Parliament as soon as possible after publication in the Gazette.